{"type":"document","data":{"contentType":"onecms:productPage","flexPageMetadata":{"afmBanner":false,"description":"The US tax authorities use FATCA to tax US citizens who bank with foreign banks, such as ING.","robotInstruction":{"noFollow":false,"noIndex":false}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Why do we ask if you are liable for tax in the United States?"},{"componentType":"paragraph","richBody":{"value":"

The Dutch Tax Authority and the United States tax authority have agreed to exchange tax information. That is why, as a bank, we must ask whether you are liable for tax in the United States or in one of the US Territories.

Are you liable for tax and therefore a tax resident of the United States or one of the US Territories? Then you are a U.S. person.

You will be asked about this if you:

We need to know where someone is liable for tax to help prevent double taxation and, in particular, tax evasion.

Is this also relevant for your child(ren)? Then we need this information for them as well.

What happens to your data?

If you indicate that you pay taxes in the United States or in one of the US Territories, we must report this to the Dutch Tax Authority. They will then pass your information on to the United States tax authority.

Report changes to us

Has your personal situation changed? For example, if you move to the United States or to one of the US Territories? This may mean you are liable for tax there.

Please inform us via the link at the top of this page.

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Are you liable for tax and therefore a tax resident of the United States or one of the US Territories? Then you are a U.S. person.

In general, you are considered a U.S. person if:

"}},{"componentType":"sectionTitle","title":"How do I report the United States as my country of tax residence?"},{"componentType":"paragraph","richBody":{"value":"

You can report if you (or your child) are a United States tax resident in different ways:

Digital – fast and easy

Did you receive a message in My ING or the ING app? You can respond directly there.

You can go directly to the form in My ING using this link. Do you want to submit it for your child? Then use this link.

By post or email

Can’t report your details online? 

You can use the “Determine foreign tax status United States” questionnaire, which you can download on this page.

We must also record the country of tax residence for children, even if they do not yet pay taxes. As a parent, you provide this information on behalf of your child.

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