Instructions For Form W-8eci - Certificate Of Foreign Person'S Claim That Income Is Effectively Connected With The Conduct Of A Trade Or Business In The United States - 2014 Page 4
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5For example, if you are a private foundation, you are also
Withholdable payment. A withholdable payment means
considered a tax-exempt organization. You should check
any payment of U.S. source FDAP income, subject to
the box for private foundation rather than the box for
certain exemptions described in Regulations sections
tax-exempt organization.
1.1471-2(b) and 1.1473-1(a). However, no exceptions to
withholding on U.S. source FDAP income for purposes
Line 5. Your permanent residence address is the
other than chapter 4 apply when determining whether a
address in the country where you claim to be a resident
payment is a withholdable payment. For example, an
for that country's income tax. Do not show the address of
exclusion from an amount subject to withholding under
a financial institution, a post office box, or an address
Regulations section 1.1441-2(a) does not apply for
used solely for mailing purposes unless such address is
purposes of determining whether a payment constitutes a
the registered address of an entity identified on line 1
withholdable payment. Under chapter 4, a payment of
which does not have another address in the jurisdiction. If
effectively connected income is not a withholdable
you are an individual who does not have a tax residence
payment.
in any country, your permanent residence is where you
normally reside. If you are not an individual and you do not
U.S. person. A U.S. person is defined in section 7701(a)
have a tax residence in any country, the permanent
(30) and includes an individual who is a citizen or resident
residence address is where you maintain your principal
of the United States, as well as domestic partnerships,
office.
corporations, trusts, and estates.
Line 6. Enter your business address in the United States.
Specific Instructions
Do not show a post office box.
Line 7. Enter your U.S. taxpayer identification number
Part I
(TIN). A U.S.TIN is a social security number (SSN),
employer identification number (EIN), or IRS individual
Line 1. Enter your name. If you are filing for a
taxpayer identification number (ITIN). Check the
disregarded entity with a single owner who is a foreign
appropriate box for the type of U.S. TIN you are providing.
person, this form should be completed and signed by the
You are required to provide a TIN for this form to be valid.
foreign single owner. If the account to which a payment is
If you are an individual, you are generally required to
made or credited is in the name of the disregarded entity,
enter your SSN. To apply for an SSN, get Form SS-5 from
the foreign single owner may inform the withholding agent
a Social Security Administration (SSA) office or online at
of this fact. This may be done by including the name of the
If in the
disregarded entity on line 3 (name of disregarded entity (if
United States, you can call the SSA at 1-800-772-1213.
applicable)) of Part I of the form.
Fill in Form SS-5 and return it to the SSA.
If you own the income or account jointly with one
If you do not have an SSN and are not eligible to get
or more other persons, the income or account will
TIP
one, you must get an ITIN. To apply for an ITIN, file Form
be treated by the withholding agent as owned by
W-7 with the IRS. It usually takes 4-6 weeks to get an
a foreign person if Forms W-8ECI are provided by all of
ITIN.
the owners. If the withholding agent receives a Form W-9,
If you are not an individual (for example, if you are a
Request for Taxpayer Identification Number and
foreign estate or trust), or you are an individual who is an
Certification, from any of the joint owners, the payment
employer or who is engaged in a U.S. trade or business
must be treated as made to a U.S. person.
as a sole proprietor, use Form SS-4, Application for
Employer Identification Number, to obtain an EIN. If you
Line 2. If you are filing for a corporation, enter the country
of incorporation. If you are filing for another type of entity,
are a disregarded entity, enter the U.S. TIN of your foreign
enter the country under whose laws the entity is created,
single owner.
organized, or governed. If you are an individual, provide
You may also apply for an EIN online. For more
your country of residence for tax purposes.
information, visit
TIP
Line 3. Enter the name of the disregarded entity
Businesses- &-Self-Employed/Apply-for-an-
receiving the payment. This line is not required but may
Employer-Identification-Number-(EIN)-Online.
assist the withholding agent that is making a payment to
Line 8. Enter the tax identifying number (TIN) issued to
you. The withholding agent may request additional
you by your jurisdiction of tax residence unless:
referencing information (such as your account number)
You have not been issued a TIN, or
which should be entered on line 9. See the instructions for
The jurisdiction does not issue TINs.
line 9 below. When completing this form, do not provide
information concerning the disregarded entity on any line
Line 9. This line may be used by the filer of Form W-8ECI
other than this line 3 or line 9. Instead, you should
or by the withholding agent to whom it is provided to
complete the form using the information of the owner of
include any referencing information that is useful to the
the disregarded entity.
withholding agent in carrying out its obligations. For
Line 4. Check the box that applies. By checking a box,
example, a beneficial owner may use line 9 to include the
you are representing that you qualify for this classification.
name and number of the account for which he or she is
You must check the one box that represents your
providing the form.
classification (for example, corporation, partnership, etc.)
Line 10. Provide your date of birth if you are an
under U.S. tax principles. If more than one classification
individual. Use the following format to input your
applies to you, select the most specific status available.
-4-
Instructions for Form W-8ECI (Rev. 2-2014)
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