Instructions For Form W-8ben(E) - Certificate Of Entities Status Of Beneficial Owner For United States Tax Withholding And Reporting (Entities) Page 16
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16deemed-compliant FFI under an applicable IGA. For
certifications appear. If the applicable certifications do not
example, Entity A organized in Country A holds an
appear on any Form W-8 (if, for example, new regulations
account with an FFI in Country B. Country B has a Model
provide for an additional status and this form has not been
1 IGA in effect. The FFI in Country B may ask Entity A to
updated to incorporate the status) then you may provide
provide a chapter 4 status certification based on the terms
an attachment certifying that you qualify for the applicable
of the Country B IGA in order to fulfil its due diligence and
status described in a particular Regulations section.
documentation requirements under the Country B IGA.
Include a citation to the applicable provision in the
Regulations. Any such attached certification becomes an
You may also provide with this form an applicable IGA
integral part of this Form W-8BEN-E and is subject to the
certification if you are determining your chapter 4 status
penalty of perjury statement and other certifications made
under the definitions provided in an applicable IGA and
in Part XXX.
your certification identifies the jurisdiction that is treated
as having an IGA in effect and describes your status as an
Paperwork Reduction Act Notice. We ask for the
NFFE or FFI in accordance with the applicable IGA.
information on this form to carry out the Internal Revenue
However, if you determine your status under an applicable
laws of the United States. You are required to provide the
IGA as an NFFE, you must still determine if you are an
information. We need it to ensure that you are complying
excepted NFFE under the Regulations in order to
with these laws and to allow us to figure and collect the
complete this form unless you are provided an alternative
right amount of tax.
certification by an FFI described in the preceding
paragraph that covers your certification as an NFFE (such
You are not required to provide the information
as “active NFFE”) as defined in an applicable IGA.
requested on a form that is subject to the Paperwork
Additionally, you are required to comply with the
Reduction Act unless the form displays a valid OMB
conditions of your status under the law of the IGA
control number. Books or records relating to a form or its
jurisdiction to which you are subject if you are determining
instructions must be retained as long as their contents
your status under that IGA. If you cannot provide the
may become material in the administration of any Internal
certifications in Parts IV through XXVIII, or if you are a
Revenue law. Generally, tax returns and return
nonprofit entity that meets the definition of “active NFFE”
information are confidential, as required by section 6103.
under the applicable IGA, do not check a box in line 5.
The time needed to complete and file this form will vary
However, if you determine your status under the
depending on individual circumstances. The estimated
definitions of the IGA and can certify to a chapter 4 status
average time is:Recordkeeping, 12 hr., 40 min.;
included on this form, you do not need to provide the
Learning about the law or the form, 4 hr., 17 min.;
certifications described in this paragraph unless required
Preparing and sending the form, 8 hr., 16 min.
by the FFI to whom you are providing this form.
If you have comments concerning the accuracy of
Any certifications provided under an applicable IGA
these time estimates or suggestions for making this form
remain subject to the penalty of perjury statement and
simpler, we would be happy to hear from you. You can
other certifications made in Part XXX.
send us comments from IRS.gov/FormComments. You
Entities Providing Alternate or Additional
can write to the Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW, IR-6526,
Certifications Under Regulations
Washington, DC 20224. Do not send Form W-8IMY to this
If you qualify for a status that is not shown on this form,
office. Instead, give it to your withholding agent.
you may attach applicable certifications for such status
from any other Form W-8 on which the relevant
-16-
Instructions for Form W-8BEN-E (Rev. 7-2017)
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