Instructions For Form W-8eci - Certificate Of Foreign Person'S Claim For Exemption From Withholding On Income Effectively Connected With The Conduct Of A Trade Or Business In The United States - 2003
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4Instructions for Form
Department of the Treasury
Internal Revenue Service
W-8ECI
(Rev. December 2003)
(Use with the December 2000 revision of Form W-8ECI.)
Certificate of Foreign Person’s Claim for Exemption From Withholding on Income
Effectively Connected With the Conduct of a Trade or Business in the United
States
Section references are to the Internal Revenue Code unless otherwise noted.
requested may lead to withholding at a 30% rate
General Instructions
(foreign-person withholding) or the backup withholding
rate.
Note: For definitions of terms used throughout these
instructions, see Definitions on pages 2 and 3.
Note: For additional information and instructions for the
withholding agent, see the Instructions for the
Purpose of form. Foreign persons are generally subject
Requester of Forms W-8BEN, W-8ECI, W-8EXP, and
to U.S. tax at a 30% rate on income they receive from
W-8IMY.
U.S. sources. However, no withholding is required on
income (other than personal services income and income
Who must file. You must give Form W-8ECI to the
subject to withholding under section 1445 (dispositions of
withholding agent or payer if you are a foreign person
U.S. real property interests) or section 1446 (foreign
and you are the beneficial owner of U.S. source income
partner’s share of effectively connected income)) that is,
that is (or is deemed to be) effectively connected with the
or is deemed to be, effectively connected with the
conduct of a trade or business within the United States.
conduct of a trade or business within the United States
Do not use Form W-8ECI if:
and is includible in the beneficial owner’s gross income
•
You are a nonresident alien individual who claims
for the tax year.
exemption from withholding on compensation for
If you receive effectively connected income from
independent or certain dependent personal services
sources within the United States, you must provide Form
performed in the United States. Instead, provide Form
W-8ECI to:
8233, Exemption from Withholding on Compensation for
•
Establish that you are not a U.S. person,
Independent (and Certain Dependent) Personal Services
•
Claim that you are the beneficial owner of the income
of a Nonresident Alien, or Form W-4, Employee’s
for which Form W-8ECI is being provided, and
Withholding Allowance Certificate.
•
•
Claim that the income is effectively connected with the
You are claiming an exemption from withholding for a
conduct of a trade or business within the United States.
reason other than a claim that the income is effectively
If you expect to receive both income that is effectively
connected with the conduct of a trade or business within
connected and income that is not effectively connected
the United States. For example, if you are a foreign
from a withholding agent, you must provide Form W-8ECI
person and the beneficial owner of U.S. source income
for the effectively connected income and Form W-8BEN
that is not effectively connected with a U.S. trade or
(or Form W-8EXP or Form W-8IMY) for income that is
business and are claiming a reduced rate of withholding
not effectively connected.
as a resident of a foreign country with which the United
States has an income tax treaty in effect, do not use this
If you are a foreign partnership, a foreign simple trust,
form. Instead, provide Form W-8BEN, Certificate of
or a foreign grantor trust with effectively connected
Foreign Status of Beneficial Owner for United States Tax
income, you may submit Form W-8ECI without attaching
Withholding.
Forms W-8BEN or other documentation for your foreign
•
You are a foreign person receiving proceeds from the
partners, beneficiaries, or owners.
disposition of a U.S. real property interest. Instead, see
A withholding agent or payer of the income may rely
Form 8288-B, Application for Withholding Certificate for
on a properly completed Form W-8ECI to treat the
Dispositions by Foreign Persons of U.S. Real Property
payment associated with the Form W-8ECI as a payment
Interests.
•
to a foreign person who beneficially owns the amounts
You are filing for a foreign government, international
paid and is entitled to an exemption from withholding
organization, foreign central bank of issue, foreign
because the income is effectively connected with the
tax-exempt organization, foreign private foundation, or
conduct of a trade or business within the United States.
government of a U.S. possession claiming the
Provide Form W-8ECI to the withholding agent or
applicability of section 115(2), 501(c), 892, 895, or
payer before income is paid or credited to you. Failure by
1443(b). Instead, provide Form W-8EXP, Certificate of
a beneficial owner to provide a Form W-8ECI when
Foreign Government or Other Foreign Organization for
Cat. No. 25902V
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