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 Page 4

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Line 6. You must provide a U.S. taxpayer identification
representative or officer of the beneficial owner. If Form
number (TIN) for this form to be valid. A U.S. TIN is a
W-8ECI is completed by an agent acting under a duly
social security number (SSN), employer identification
authorized power of attorney, the form must be
number (EIN), or IRS individual taxpayer identification
accompanied by the power of attorney in proper form or a
number (ITIN). Check the appropriate box for the type of
copy thereof specifically authorizing the agent to
U.S. TIN you are providing.
represent the principal in making, executing, and
presenting the form. Form 2848, Power of Attorney and
If you are an individual, you are generally required to
Declaration of Representative, may be used for this
enter your SSN. To apply for an SSN, get Form SS-5
purpose. The agent, as well as the beneficial owner, may
from a Social Security Administration (SSA) office. Fill in
incur liability for the penalties provided for an erroneous,
Form SS-5 and return it to the SSA.
false, or fraudulent form.
If you do not have an SSN and are not eligible to get
one, you must get an ITIN. To apply for an ITIN, file
Form W-7 with the IRS. It usually takes 4-6 weeks to get
Paperwork Reduction Act Notice. We ask for the
an ITIN.
information on this form to carry out the Internal Revenue
laws of the United States. If you want to receive
If you are not an individual (for example, a foreign
exemption from withholding on income effectively
estate or trust), or you are an individual who is an
connected with the conduct of a trade or business in the
employer or who is engaged in a U.S. trade or business
United States, you are required to provide the
as a sole proprietor, use Form SS-4, Application for
information. We need it to ensure that you are complying
Employer Identification Number, to obtain an EIN. If you
with these laws and to allow us to figure and collect the
are a disregarded entity, enter the U.S. TIN of your
right amount of tax.
foreign single owner.
You are not required to provide the information
Line 7. If your country of residence for tax purposes has
requested on a form that is subject to the Paperwork
issued you a tax identifying number, enter it here. For
Reduction Act unless the form displays a valid OMB
example, if you are a resident of Canada, enter your
control number. Books or records relating to a form or its
Social Insurance Number.
instructions must be retained as long as their contents
Line 8. This line may be used by the filer of Form
may become material in the administration of any Internal
W-8ECI or by the withholding agent to whom it is
Revenue law. Generally, tax returns and return
provided to include any referencing information that is
information are confidential, as required by section 6103.
useful to the withholding agent in carrying out its
The time needed to complete and file this form will
obligations. A beneficial owner may use line 8 to include
vary depending on individual circumstances. The
the name and number of the account for which he or she
estimated average time is: Recordkeeping, 3 hr., 35
is providing the form. A foreign single owner of a
min.; Learning about the law or the form, 3 hr., 22
disregarded entity may use line 8 to inform the
min.; Preparing the form, 3 hr., 35 min.
withholding agent that the account to which a payment is
made or credited is in the name of the disregarded entity
If you have comments concerning the accuracy of
(see instructions for line 1 on page 3).
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
Line 9. You must specify the items of income that are
write to the Tax Products Coordinating Committee,
effectively connected with the conduct of a trade or
Western Area Distribution Center, Rancho Cordova, CA
business within the United States. You will generally
95743-0001. Do not send Form W-8ECI to this office.
have to provide Form W-8BEN, Form W-8EXP, or Form
Instead, give it to your withholding agent.
W-8IMY for those items from sources within the United
States that are not effectively connected with the conduct
of a trade or business within the United States. See Form
W-8BEN, W-8EXP, or W-8IMY, and its instructions, for
more details.
Part II
Signature. Form W-8ECI must be signed and dated by
the beneficial owner of the income, or, if the beneficial
owner is not an individual, by an authorized
-4-

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