Q: Our member is not a U.S. citizen, but does
have a Green Card, do we fill out a W-9 form or a W-8BEN form? We don’t run into this very often, so we tend
to forget – do you have an easy resource for front line staff?
A: Your member is a resident alien, so you will
fill out a Form W-9. CUNA does have a
flow chart to quickly remind credit union staff how to determine if a member
meets one of the “resident alien” tests or one of the “non-resident” alien tests. You can access CUNA’s W-8BEN
& 1042-S Reporting flowchart here.