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F i n an n c i an l. P an r t n e r s. W h e r e v e r. Yo u. An r EF A L L2 0 1 7QUARTERLY Newsletter to Save Money at Foreign ATMs When traveling, avoid unfavorable exchange rates and higher fees

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What is w h e r?

W H E R stands for Withholding Compliance Entity Registry.

Who is required to file w h e r?

Entities that are engaged in a trade or business and make payments subject to withholding requirements.

How to fill out w h e r?

You can fill out the W H E R form online through the designated government portal or by submitting a physical form.

What is the purpose of w h e r?

The purpose of W H E R is to ensure compliance with withholding requirements and to track payments subject to withholding.

What information must be reported on w h e r?

Information such as entity details, payments subject to withholding, and compliance status must be reported on W H E R.

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