Would scanning and attaching original W-8 forms to financial records be following IRS requirements? The records could then be reproduced if needed.


We contacted Marino Nicholas with the IRS, who indicated that imaging your W-8 forms is permitted. He referenced a “field service advice” memorandum to confirm, which reportedly said “… the Service has determined that a payor can satisfy the 'books and records' requirement by imaging its paper Forms W-8 and W-9 and maintaining them in an electronic system in accordance with Rev. Proc. 97-22, 1997-1 C.B. 652.”

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