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U.S. Nonexempt Recipient


A US nonexempt recipient is a US person that is subject to Form 1099 reporting and backup withholding.  This means that the US nonexempt recipient must provide a Form W-9 in order to avoid backup withholding and will receive a Form 1099 to report certain payments. Generally, a US nonexempt recipient can be an individual, a partnership, or an estate.