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 - 2017 Page 4
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5holding an interest on behalf of a foreign person, or both.
under U.S. tax principles. If more than one classification
See Regulations sections 1.1446-1 through 1.1446-6.
applies to you, select the most specific status available.
For example, if you are a private foundation, you are also
Withholdable payment. A withholdable payment means
considered a tax-exempt organization, and you should
any payment of U.S. source FDAP income, subject to
check the box for private foundation rather than the box
certain exemptions described in Regulations sections
for tax-exempt organization.
1.1471-2(b) and 1.1473-1(a). However, no exceptions to
withholding on U.S. source FDAP income for purposes
Line 5. Your permanent residence address is the
other than chapter 4 apply when determining whether a
address in the country where you claim to be a resident
payment is a withholdable payment. For example, an
for that country's income tax. Do not show the address of
exclusion from an amount subject to withholding under
a financial institution, a post office box, or an address
Regulations section 1.1441-2(a) does not apply for
used solely for mailing purposes unless such address is
purposes of determining whether a payment constitutes a
the registered address of an entity identified on line 1
withholdable payment. Under chapter 4, a payment of
which does not have another address in the jurisdiction. If
effectively connected income is not a withholdable
you are an individual who does not have a tax residence
payment.
in any country, your permanent residence is where you
normally reside. If you are not an individual and you do not
U.S. person. A U.S. person is defined in section 7701(a)
have a tax residence in any country, the permanent
(30) and includes an individual who is a citizen or resident
residence address is where you maintain your principal
of the United States, as well as domestic partnerships,
office.
corporations, trusts, and estates.
Line 6. Enter your business address in the United States.
Specific Instructions
Do not show a post office box.
Line 7. Enter your U.S. taxpayer identification number
Part I
(TIN). A U.S.TIN is a social security number (SSN),
employer identification number (EIN), or IRS individual
Line 1. Enter your name. If you are providing this form for
taxpayer identification number (ITIN). Check the
a disregarded entity with a single owner who is a foreign
appropriate box for the type of U.S. TIN you are providing.
person, this form should be completed and signed by the
You are required to provide a TIN for this form to be valid.
foreign single owner. If the account to which a payment is
If you are an individual, you are generally required to
made or credited is in the name of the disregarded entity,
enter your SSN. To apply for an SSN, get Form SS-5 from
the foreign single owner can inform the withholding agent
a Social Security Administration (SSA) office or online at
of this fact by including the name of the disregarded entity
If in the United States, you
on line 3 of Part I of the form.
can call the SSA at 1-800-772-1213. Fill in Form SS-5 and
If you own the income or account jointly with one
return it to the SSA.
or more other persons, the income or account will
TIP
If you do not have an SSN and are not eligible to get
be treated by the withholding agent as owned by a
one, you must get an ITIN. To apply for an ITIN, file Form
foreign person if Forms W-8ECI are provided by all of the
W-7 with the IRS. It usually takes 4-6 weeks to get an
owners. If the withholding agent receives a Form W-9
ITIN.
from any of the joint owners the payment must be treated
If you are not an individual (for example, if you are a
as made to a U.S. person.
foreign estate or trust), or you are an individual who is an
employer or who is engaged in a U.S. trade or business
Line 2. If you are providing this form for a corporation,
as a sole proprietor, use Form SS-4 to obtain an EIN. If
enter the country of incorporation. If you are filing for
you are a disregarded entity, enter the U.S. TIN of your
another type of entity, enter the country under whose laws
foreign single owner.
the entity is created, organized, or governed. If you are an
individual, provide your country of residence for tax
You can also apply for an EIN online. For more
purposes.
information, visit
IRS.gov/businesses/small-
TIP
businesses-self-employed/apply-for-an-employer-
Line 3. If you are providing this form for a disregarded
identification-number-ein-online.
entity, enter the name of the disregarded entity receiving
the payment. This line is not required but can assist the
Line 8. If you are providing this Form W-8ECI to
withholding agent that is making a payment to you. The
document yourself as an account holder (as defined in
withholding agent can request additional referencing
Regulations section 1.1471-5(a)(3)) with respect to a
information (such as your account number) which should
financial account (as defined in Regulations section
be entered on line 9. When completing this form, do not
1.1471-5(b)) that you hold at a U.S. office of a financial
provide information concerning the disregarded entity on
institution (including a U.S. branch of an FFI) and you
any line other than this line 3 or line 9. Instead, you should
receive U.S. source income reportable on a Form 1042-S
complete the form using the information of the owner of
associated with this form, you must provide the tax
the disregarded entity.
identifying number (TIN) issued to you by your jurisdiction
Line 4. Check the box that applies. By checking a box,
of tax residence identified on line 5 unless:
you are representing that you qualify for this classification.
You have not been issued a TIN (including if the
You must check the one box that represents your
jurisdiction does not issue TINs), or
classification (for example, corporation, partnership, etc.)
-4-
Instructions for Form W-8ECI (Rev. 7-2017)
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