What do I do if I was born in the U.S. but am not a U.S. taxpayer and do not have a Certificate of Loss of Nationality?

SEND TICKET TO CLIENT SERVICES

In general, all U.S. Green Card holders are U.S. taxpayers, even if they do not live in the United States (and even if their Green Card has expired or is otherwise invalid). In general, a U.S. Green Card holder cannot provide Form W-8BEN, and must provide Form W-9 instead. If you are a former U.S. Green Card holder who gave up your U.S. Green Card, you will need to provide a copy of your Form I-407 (Record of Abandonment of Lawful Permanent Resident Status) by…

FATCA related FAQs involving U.S. passport or other evidence of U.S. citizenship . See here for other FATCA related FAQ topics…

In most cases, you automatically acquired U.S. citizenship when you were born in the United States even if you have never applied for a passport. U.S. tax rules designate all U.S. citizens as U.S. taxpayers, even those that did not live in the U.S. or receive a U.S. passport. U.S. citizens are required to provide us with IRS Form W-9 and a valid taxpayer ID (e.g. Social Security Number). Nevertheless, we may accept IRS Form W-8 from you to establish your status as a non-U.S. taxpayer if you provide us with a copy of your Certificate of Loss of Nationality of the United States (Form DS-4083) and a copy of your unexpired passport evidencing citizenship in another country…

Your tax treatment depends on your citizenship status, not just your residence in Puerto Rico.

• If you were born in Puerto Rico, you automatically acquired U.S. citizenship and are considered a U.S. taxpayer who must complete Form W-9 and will receive Form 1099 from IBKR…