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 5

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information MM-DD-YYYY. For example, if you were born
If any information on Form W-8ECI becomes
on April 15, 1956, you would enter 04-15-1956.
incorrect, you must submit a correct new form
!
within 30 days to the requester of this form unless
Line 11. You must specify the items of income that are
CAUTION
you will not receive a future payment from the withholding
effectively connected with the conduct of a trade or
agent that would require an updated Form W-8.
business in the United States. You will generally have to
provide Form W-8BEN, Form W-8BEN-E, Form W-8EXP,
Paperwork Reduction Act Notice. We ask for the
or Form W-8IMY for those items from U.S. sources that
information on this form to carry out the Internal Revenue
are not effectively connected with the conduct of a trade
laws of the United States. If you want to receive
or business in the United States. See Form W-8BEN,
exemption from withholding on income effectively
Form W-8BEN-E, Form W-8EXP, or Form W-8IMY, and
connected with the conduct of a trade or business in the
the associated instructions for more details.
United States, you are required to provide the information.
If you are providing this form to a partnership because
We need it to ensure that you are complying with these
you are a partner and have made an election under
laws and to allow us to figure and collect the right amount
section 871(d) or section 882(d), attach a copy of the
of tax.
election to the form. If you have not made the election, but
intend to do so effective for the current tax year, attach a
You are not required to provide the information
statement to the form indicating your intent. See
requested on a form that is subject to the Paperwork
Regulations section 1.871-10(d)(3).
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
Part II
instructions must be retained as long as their contents
may become material in the administration of any Internal
Signature. Form W-8ECI must be signed and dated by
Revenue law. Generally, tax returns and return
the beneficial owner of the income, or, if the beneficial
information are confidential, as required by section 6103.
owner is not an individual, by an authorized representative
or officer of the beneficial owner. If an authorized
The time needed to complete and file this form will vary
representative or agent is completing Form W-8ECI on
depending on individual circumstances. The estimated
behalf of the beneficial owner of the income, the
average time is: Recordkeeping, 4 hr., 4 min.; Learning
representative or agent must check the box to certify that
about the law or the form, 1 hr., 51 min.; Preparing
he or she has the legal capacity to sign for the person
and providing the form, 3 hr., 12 min.
identified on line 1. If Form W-8ECI is completed by an
If you have comments concerning the accuracy of
agent acting under a duly authorized power of attorney for
these time estimates or suggestions for making this form
the beneficial owner, the form must be accompanied by
simpler, we would be happy to hear from you. You can
the power of attorney in proper form or a copy thereof
send us comments from
Click on
specifically authorizing the agent to represent the principal
“More Information” and then on “Give us feedback.” You
in making, executing, and presenting the form (note that
can write to the Internal Revenue Service, Tax Forms and
this requirement does not apply to a partnership or other
Publciations, SE:W:CAR:MP:TFP, 1111 Constitution Ave.
flow-through entity submitting this form with respect to a
NW, IR-6526, Washington, DC 20224. Do not send Form
payment of effectively connected income that is
W-8ECI to this office. Instead, give it to your withholding
beneficially owned by the entity’s partners or owners).
agent.
Form 2848, Power of Attorney and Declaration of
Representative, may be used for this purpose. The agent,
as well as the beneficial owner, may incur liability for the
penalties provided for an erroneous, false, or fraudulent
form.
-5-
Instructions for Form W-8ECI (Rev. 2-2014)

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