Instructions For Form W-14 - Certificate Of Foreign Contracting Party Receiving Federal Procurement Payments Page 2
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3tax under section 5000C pursuant to an
procured under a contract and paid to the
Specific Instructions
international agreement with the United
contracting party. The total contract price
States (such as a qualified income tax
may be known on the date of execution of
Part I—Identification of
treaty).
the contract (for example, a fixed-price
contract) or may have to be recomputed
Foreign Contracting Party
International Agreements/Qualified In-
after the date of execution of the contract
come Tax Treaties. Section 5000C does
and Acquiring Agency
(for example, a cost-reimbursement
not apply if the payment is made to a
contract that is paid on the basis of actual
foreign person entitled to relief from the
Line 1. Enter the name of the foreign
incurred cost).
tax imposed under section 5000C
contracting party. See the definition of
pursuant to an international agreement
Line 11. Enter the foreign contracting
“foreign contracting party” above. If the
with the United States, including relief
party's nonexempt amount or estimated
foreign contracting party is a branch, do
pursuant to a non-discrimination provision
nonexempt amount.
not enter the business name of the branch
of a qualified income tax treaty when the
here. Instead, enter the legal name of the
Nonexempt amount. A nonexempt
foreign person is entitled to the benefit of
entity that maintains the branch.
amount is the portion of the contract price
that provision.
Line 2. If the foreign contracting party is a
allocated to nonexempt goods and
A “qualified income tax treaty” means a
corporation, enter its country of
nonexempt services, or when necessary,
U.S. income tax treaty in force that
incorporation. If the foreign contracting
the portion of the contract price allocated
contains a non-discrimination article that
party is another type of entity, enter the
to an estimate of either the nonexempt
applies to the tax imposed by section
country under whose laws the foreign
goods or nonexempt services, or both.
5000C and prohibits taxation that is more
contracting party is created, organized, or
Nonexempt goods. Nonexempt
burdensome on a foreign national than on
governed. Do not abbreviate the name of
goods are manufactured or produced in a
a U.S. national (or in the case of certain
the country.
foreign country that is not a party to an
income tax treaties, taxation that is more
Line 3. Enter the permanent resident
international procurement agreement with
burdensome on a foreign citizen than a
address of the foreign contracting party. A
the United States.
U.S. citizen), regardless of residence. A
permanent resident address is the
foreign person that is entitled to relief from
Nonexempt services. Nonexempt
address in the country where the foreign
tax under section 5000C pursuant to a
services are provided in a foreign country
contracting party claims to be a resident
qualified income tax treaty is exempt from
that is not a party to an international
for purposes of that country's income tax.
the tax under section 5000C, regardless of
procurement agreement with the United
Do not provide the address of a financial
whether the payment it receives is for
States.
institution (unless the foreign contracting
goods manufactured or produced, or for
party is a financial institution), a post office
Line 12. Enter the contract ratio (line 11
services provided, in a country that is not a
box, or an address used solely for mailing
divided by line 10).
party to an international procurement
purposes unless it is the only address
agreement with the United States.
Part IV—Explanation
used by the entity and such address
To assist both the U.S. government
appears in the entity's organizational
Complete Part IV if Part II or Part III is
and foreign persons in determining
documents (that is, its registered
applicable.
whether the tax is imposed under section
address).
5000C and the regulations thereunder,
Part V—Certificate
Line 4. Enter the mailing address of the
these instructions identify all “qualified
The foreign contracting party must make
foreign contracting party only if it is
income tax treaties” in effect on the date
certain certifications under penalties of
different from the address in line 3.
this form is published (see Appendix A
perjury (see Part V of Form W-14). With
and Appendix B at the end of these
Line 5. Enter the foreign contracting
respect to item #4, see Treasury
instructions). For updates to this list, visit
party's U.S. taxpayer identification number
Regulations section 1.5000C-4 for the
For more information,
(TIN), if applicable. If the foreign
rules relating to procedural obligations
see Notice 2015-35, 2015-18 I.R.B. 943.
contracting party is an entity, enter its U.S.
under section 5000C. With respect to item
employer identification number (EIN), if
Part III—Exemption Based on
#5, see Treasury Regulations section
applicable. If the foreign contracting party
1.5000C-5 for the definition of “engaged in
International Procurement
is an entity and does not have an EIN,
any transaction (or series of transactions)
Agreement or Because Goods/
apply for one on Form SS-4, Application
with a principal purpose of avoiding the tax
Services Produced/Performed
for U.S. Employer Identification Number, if
imposed under section 5000C.”
the foreign contracting party is required to
in the United States
obtain a U.S. TIN.
Line 9. Check the box on line 9 if the
Line 6. Enter the contract/reference
foreign contracting party is identifying
number, if known.
specific exempt and nonexempt amounts
(for example, by contract line number).
Line 7. Enter the name and address of
See the definition of “nonexempt amount”
the acquiring agency (see definition,
in the line 11 instructions, later.
earlier).
Line 10. Enter the total contract price or
Part II—Exemption Based on
estimated total contract price. The total
International Agreement
contract price is the total cost to the U.S.
Check the box on line 8 if the foreign
government of the goods and services
contracting party is claiming relief from the
Instructions for Form W-14 (Rev. 8-2016)
-2-
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