Notice 87-7, 1987-1 CB 420, provides

guidance under section 3405(e)(13)(A) to payors of designated distributions with respect to their duty to withhold income tax from such distributions. The notice applies to designated distributions for the following categories of payees: (1) payees who have provided the payors with a residence address outside of the United States; ¹ (2) payees who have provided the payors with a residence address within the United States; and (3) payees who have not provided the payors with a residence address.