I'm confused. I looked at the instructions for the W-8BEN and it's not clear (to me, anyway) whether it has to be used by everyone who isn't a US person (so includes resident aliens who aren't green card holders) or just people who are nonresident aliens for tax purposes.
Taxpayer was classified as a nonresident alient in 2022, but passes the substantial presence test for 2023. Does he switch from W-8BEN to W-9?
Thanks for any clarification you can give.