# Accordion
A collapsible component for displaying auxiliary content.
## Import
```tsx
import { Accordion } from '@coinbase/cds-web/accordion/Accordion'
```
## Examples
Check [here](/components/layout/AccordionItem) for AccordionItem Props.
### Simple Accordion
```jsx live
console.log(itemKey)}>
}
>
}
onClick={(itemKey) => console.log(itemKey)}
>
{loremIpsum.repeat(20)}
```
### Single item
```jsx live
Income from crypto is reportable to the IRS. Your funds may be subject to backup
withholding if your SSN is missing or incorrect.
```
### Multiple items (one item open by default)
```jsx live
A Tax Certification (W-9 form) is a form that certifies a tax payer's information (name,
address and social security number). It should also report whether they have been instructed
by the IRS that they are subject to backup withholding.
To assist with completing the W-9, we have created a digital option which allows for the
document to be easily and quickly completed online.
Backup withholding is federal tax that financial institutions are required to withhold for
individuals with the following situations:
Backup withholding is federal tax that financial institutions are required to withhold for
individuals with the following situations:
Backup withholding is federal tax that financial institutions are required to withhold for
individuals with the following situations:
Backup withholding is federal tax that financial institutions are required to withhold for
individuals with the following situations:
The account holder does not provide their name and tax identification number and certify
that the information is correct in the manner required by the IRS prior to receiving
reportable payments including dividends, interest, and gross proceeds from sale
transactions.
B or C Notice - You have recieved either notices from IRS indicating that you are
subject to backup withholding
To be considered a US person for tax purposes, you must either:
Be a US citizen, or
Pass the permanent resident card test, or
Pass the substantial presence test (in the US for at least 31 days during the current
calendar year and at least 183 days during the last 3 years.
If none of the above situations apply to you, you are considered a non-US person for tax
purposes.
Learn more
The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial
institution to report all US account holders that are specified US persons.
This is not applicable to our customers because Coinbase accounts are US based and no FATCA
code is required.
```
## Props
| Prop | Type | Required | Default | Description |
| --- | --- | --- | --- | --- |
| `activeKey` | `string \| null` | No | `-` | - |
| `defaultActiveKey` | `string` | No | `-` | Default active accordion item key. If not specified or does not exist in the accordion items, all items will be closed on mount |
| `onChange` | `((activeKey: string \| null) => void)` | No | `-` | Callback function fired when any of accordion items is pressed |
| `setActiveKey` | `((activeKey: string \| null) => void)` | No | `-` | - |
| `style` | `CSSProperties` | No | `-` | - |
| `testID` | `string` | No | `-` | Used to locate this element in unit and end-to-end tests. Under the hood, testID translates to data-testid on Web. On Mobile, testID stays the same - testID |