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 5
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5You properly identified yourself as a government,
in making, executing, and presenting the form. This
central bank of issue, or international organization on
requirement does not apply to a partnership or other
line 4.
flow-through entity submitting this form with respect to a
payment of effectively connected income that is
If you are providing this form to document a financial
beneficially owned by the entity’s partners or owners.
account described above but you do not enter a TIN on
Form 2848 can be used for this purpose. The agent, as
line 8 and you are not a government, central bank of
well as the beneficial owner, can incur liability for the
issue, or international organization, you must provide the
penalties provided for an erroneous, false, or fraudulent
withholding agent with an explanation of why you have not
form.
been issued a TIN. For this purpose, an explanation is a
statement that you are not legally required to obtain a TIN
A withholding agent can allow you to provide this form
in your jurisdiction of tax residence. The explanation may
with an electronic signature. The electronic signature must
be written on line 8, in the margins of the form, or on a
indicate that the form was electronically signed by a
separate attached statement associated with the form. If
person authorized to do so (for example, with a time and
you are writing the explanation on line 8, you can shorten
date stamp and statement that the form has been
it to "not legally required." Do not write "not applicable."
electronically signed). Simply typing your name into the
signature line is not an electronic signature.
Line 9. You or the withholding agent requesting this form
can use this line to include any referencing information
If any information on Form W-8ECI becomes
that is useful to the withholding agent in carrying out its
incorrect, you must submit a correct new form
!
obligations. For example, you can use line 9 to include the
within 30 days to the requester of this form unless
CAUTION
name and number of the account for which you are
you will not receive a future payment from the withholding
providing the form.
agent that would require an updated Form W-8.
Line 10. If you are providing this Form W-8ECI to
Paperwork Reduction Act Notice. We ask for the
document yourself as an account holder with respect to a
information on this form to carry out the Internal Revenue
financial account (as described in line 8 above) that you
laws of the United States. If you want to receive
hold at a U.S. office of a financial institution (including a
exemption from withholding on income effectively
U.S. branch of an FFI), provide your date of birth if you are
connected with the conduct of a trade or business in the
an individual. Use the following format to input your
United States, you are required to provide the information.
information: MM-DD-YYYY. For example, if you were born
We need it to ensure that you are complying with these
on April 15, 1975, you would enter 04-15-1975.
laws and to allow us to figure and collect the right amount
Line 11. You must specify the items of income that are
of tax.
effectively connected with the conduct of a trade or
business in the United States. You will generally have to
You are not required to provide the information
provide Form W-8BEN, Form W-8BEN-E, Form W-8EXP,
requested on a form that is subject to the Paperwork
or Form W-8IMY for those items from U.S. sources that
Reduction Act unless the form displays a valid OMB
are not effectively connected with the conduct of a trade
control number. Books or records relating to a form or its
or business in the United States.
instructions must be retained as long as their contents can
become material in the administration of any Internal
If you are providing this form to a partnership because
Revenue law. Generally, tax returns and return
you are a partner and have made an election under
information are confidential, as required by section 6103.
section 871(d) or section 882(d), attach a copy of the
election to the form. If you have not made the election, but
The time needed to complete and file this form will vary
intend to do so effective for the current tax year, attach a
depending on individual circumstances. The estimated
statement to the form indicating your intent. See
burden for business taxpayers filing this form is approved
Regulations section 1.871-10(d)(3).
under OMB control number 1545-0123. The estimated
burden for all other taxpayers who file this form is shown
Part II
below.
Signature. Form W-8ECI must be signed and dated by
The estimated average time is: Recordkeeping, 4 hr.,
the beneficial owner of the income, or, if the beneficial
4 min.; Learning about the law or the form, 1 hr., 51
owner is not an individual, by an authorized representative
min.; Preparing and providing the form, 3 hr., 12 min.
or officer of the beneficial owner. If an authorized
representative or agent is completing Form W-8ECI on
If you have comments concerning the accuracy of
behalf of the beneficial owner of the income, the
these time estimates or suggestions for making this form
representative or agent must check the box to certify that
simpler, we would be happy to hear from you. You can
he or she has the legal capacity to sign for the person
send us comments from IRS.gov/FormComments. You
identified on line 1. If Form W-8ECI is completed by an
can write to the Internal Revenue Service, Tax Forms and
agent acting under a duly authorized power of attorney for
Publications, 1111 Constitution Ave. NW, IR-6526,
the beneficial owner, the form must be accompanied by
Washington, DC 20224. Do not send Form W-8ECI to
the power of attorney in proper form or a copy thereof
this office. Instead, give it to your withholding agent.
specifically authorizing the agent to represent the principal
-5-
Instructions for Form W-8ECI (Rev. 7-2017)
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