Tax forms: IRS W-8 and W-9 requirements for Smartcat suppliers

Smartcat operates as a US legal entity (Smartcat Platform Inc.) and is required by the US Internal Revenue Service (IRS) to collect tax forms from suppliers who receive payments through the platform. Each year, Smartcat sends notifications to users who need to provide a form. If this applies to you, you receive the request at the email address specified in your profile.

Completing a tax form does not mean you are required to pay taxes in the United States, file a US tax return, or take on any US tax liability. The form is used solely to confirm your status to the IRS.

————————————————————————————————————————

• You received a notification from Smartcat requesting a tax form

• Your total payments from Smartcat Platform Inc. have reached or exceeded $600 in a single calendar year

• You have previously submitted a form and want to update or review it

• You are a US citizen and want to locate your 1099 form

————————————————————————————————————————

Your form type depends on your residency and business status.

Use the infotips in the form to understand what each field requires.

————————————————————————————————————————

1. Sign in to your Smartcat account using the email address the request was sent to

2. Go to My Payouts → Tax forms

3. Click Set status and select your residential and business status

4. Click Fill in form. The button displays the form type you are about to complete

5. Fill in your personal or company information, depending on who received the payments from Smartcat Platform Inc.

6. Click Send Form

Your form is submitted, stored in your account, and available to download at any time. You do not need to send a copy to the Support team.

————————————————————————————————————————

1. Sign in to your Smartcat account using the email address the request was sent to

2. Go to My Payouts → Tax forms. Your previously submitted form appears here

3. Download a copy and confirm that all information is correct and up to date

4. If no changes are needed, no further action is required

5. If changes are needed:

• If your residential status has not changed, click […] next to Download to edit your current form

• If your residential status has changed, click Change residential or business status at the bottom of the page, then click Fill in form

1. Complete the updated form and click Send Form

A new form is created with an updated submission date. The previous form is replaced.

⚠️ Each time you submit a new form, a new form with a new date is created. This is expected behavior. It is not an error.

————————————————————————————————————————

If you previously uploaded a tax form manually (rather than completing it on the platform), it may display an invalid date inside the document. To resolve this:

1. Go to My Payouts → Tax forms

2. Click the ⋯ (three dots) next to the Download button

3. Select Edit

4. Complete and resubmit the form through the platform

The form is updated with the current date and the notification is resolved.

————————————————————————————————————————

Smartcat provides a 1099 form if all of the following apply:

• You are a US citizen or resident

• You received $600 or more from Smartcat Platform Inc. in a given calendar year

• You submitted a W-9 form

1. Go to My Payouts → Tax forms → Year-end forms

2. Click Download

🔍 It can take one month or more after a given calendar year for the 1099 form to be processed and available in your account. Smartcat files your 1099 form with the IRS by the required due date.

————————————————————————————————————————

• Tax forms are required once your cumulative payments from Smartcat Platform Inc. reach $600 in a calendar year

• The form must be completed through the platform. Manually uploaded forms may display an invalid date and require resubmission

• You cannot use a form prepared outside Smartcat in place of the in-platform form. Smartcat requires submission via the online form for data security and processing accuracy

• Once submitted, no further action is required unless you receive a new notification

————————————————————————————————————————

• Read all infotips in the form before completing it

• If your address is not recognized correctly, click Manually enter full address and enter the correct information

• Read all infotips in the form before completing it

• Tax ID type: Provide the official tax ID issued to you by your country. Select Not legally required only if your country has no tax identification number system

• Read all infotips in the form before completing it

• Tax ID type: Provide the tax ID (US taxpayer identification number, GIIN, or foreign tax ID) issued to your company by your country

• Select Not legally required only if your country has no tax identification number system

• Completing Chapter 4 status is compulsory. Common statuses are Active NFFE or Passive NFFE (Non-Financial Foreign Entities)

• If you select Active NFFE, check the relevant I certify that box

• If you select Passive NFFE, check the box certifying the entity is a foreign non-financial institution, and then check the box confirming either that it has no substantial US owners, or that you have provided the name, address, and TIN of each substantial US owner

————————————————————————————————————————