Foreign person reporting: I recently received a payment request for a individual with a SSN that begins with 99. My recollection is that this means a foreign national. Is this correct? I ran the name and number through the IRS database and it matched. Assuming a foreign national, my research shows I need a form W8BEN and must withhold 30%. But since the person has a valid tax id (ITIN?), is this still true? What else do I need to do? Is the withholding amount still correct?