Categories October Surprise 2024 Instructions for the Requester of Form W-9 (Rev. March 2024) Post author By Post date October 9, 2026 If you receive a Form W-9 with a FATCA exemption code and you know or have reason to know the person is a specified U.S. person, you may not rely on the Form W-9 to treat the person as exempt from FATCA reporting.