QA for work If the transferor furnishes an affidavit stating, under penalty of perjury, the transferor's U.S. TIN and that the transferor is not a foreign person, then no withholding is required for a disposition. Withholding is required if the transferee has actual knowledge that the affidavit is false, or the transferee receives a notice from an agent that the statement is false, or the IRS requires the transferee to furnish a copy of the affidavit/statement and the transferee fails to furnis