Note:

Currently, all Nominee applicants are partnerships. If a Nominee application is received and the nominee is not a partnership, contact the Process and Analysis Analyst.

Do not certify the Nominee applicant as a resident. Certify the taxpayer for whom the applicant is a nominee.

When the taxpayer the Nominee represents has its residency status verified, certification will be issued using the paragraph NOM.PTR:"I certify that the above-named partnership is an agent acting on behalf of the following list of individuals and entities, and to the best of our knowledge, each individual or entity listed below is a resident of the United States of America for purposes of U.S. taxation."