Instructions For Form W-8exp - Certificate Of Foreign Government Or Other Foreign Organization For United States Tax Withholding And Reporting Page 2
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9however, is subject to withholding under section 1443(b)
an entity maintaining an account with an FFI requesting
at a rate of 4%. Effectively connected income or gain from
this form.
a partnership conducting a trade or business in the United
Do not use Form W-8EXP if:
States may be subject to withholding under section 1446.
You are not a foreign government, international
organization, foreign central bank of issue, foreign
Payments to a government of a possession of the
tax-exempt organization, foreign private foundation, or
United States are generally exempt from tax and
government of a U.S. possession receiving amounts
withholding under section 115(2).
subject to withholding under chapter 3 claiming the
To establish eligibility for exemption from 30% tax and
applicability of section 115(2), 501(c), 892, 895, or
withholding for chapter 3 purposes under sections 892,
1443(b). Instead, provide Form W-8BEN-E, or Form
895, 501(c), or 115(2), a foreign government, international
W-8ECI. For example, if you are a foreign tax-exempt
organization, foreign central bank of issue, foreign
organization claiming a benefit under an income tax
tax-exempt organization, foreign private foundation, or
treaty, provide Form W-8BEN-E.
government of a U.S. possession must provide a Form
You are receiving withholdable payments from a
W-8EXP to a withholding agent or payer with all
withholding agent requesting this form and you do not
necessary documentation. The withholding agent or payer
have a chapter 4 status identified in Part I, line 4 of this
of the income may rely on a properly completed Form
form.
W-8EXP to treat the payment, credit, or allocation
You are acting as an intermediary (that is, acting not for
associated with the Form W-8EXP as being made to a
your own account, but for the account of others as an
foreign government, international organization, foreign
agent, nominee, or custodian). Instead, provide Form
central bank of issue, foreign tax-exempt organization,
W-8IMY.
foreign private foundation, or government of a U.S.
You are receiving income that is effectively connected
possession exempt from withholding at the 30% rate (or,
with the conduct of a trade or business in the United
where appropriate, subject to withholding at a 4% rate).
States. Instead, provide Form W-8ECI.
You are a tax-exempt organization receiving unrelated
Provide Form W-8EXP to the withholding agent or
business taxable income subject to withholding under
payer before income is paid, credited, or allocated to you.
section 1443(a). Instead, provide Form W-8BEN-E or
Failure by a beneficial owner to provide a Form W-8EXP
Form W-8ECI (as applicable) for this portion of your
when requested may lead to withholding at the 30% rate,
income.
the backup withholding rate, or the rate applicable under
You are a foreign partnership, a foreign simple trust, or
section 1446.
a foreign grantor trust. Instead, provide Form W-8ECI or
Form W-8IMY. However, a foreign grantor trust is required
In addition to the requirements of chapter 3, chapter 4
to provide documentation of its grantor or other owner for
requires withholding agents to identify chapter 4 status of
purposes of section 1446. See Regulations section
payees receiving withholdable payments to determine
1.1446-1.
whether withholding applies under chapter 4. Under
chapter 4, certain foreign governments, foreign central
Giving Form W-8EXP to the withholding agent. Do
banks, international organizations, and foreign entities
not send Form W-8EXP to the IRS. Instead, give it to the
described in section 501(c) (other than an insurance
person who is requesting it from you. Generally, this
company described in section 501(c)(15)) are not subject
person will be the one from whom you receive the
to withholding under chapter 4. A withholding agent may
payment, who credits your account, or a partnership that
request this Form W-8EXP to establish your chapter 4
allocates income to you. Generally, a separate Form
status and avoid withholding.
W-8EXP must be given to each withholding agent.
Chapter 4 also requires participating FFIs and certain
Give Form W-8EXP to the person requesting it before
registered deemed-compliant FFIs to document entity
the payment is made, credited, or allocated to you or your
account holders in order to determine their chapter 4
account. If you do not provide this form, the withholding
status regardless of whether withholding applies to any
agent may have to withhold tax at the chapter 3 or
payments made to the entities. If you maintain an account
chapter 4 30% rate, the backup withholding rate
with an FFI and have a chapter 4 status shown in Part I,
(determined under section 3406), or the rate applicable
line 4 of this form, provide this Form W-8EXP when
under section 1446. If you receive more than one type of
requested by the FFI in order to document your chapter 4
income from a single withholding agent, the withholding
status.
agent may require you to submit a Form W-8EXP for each
different type of income.
Additional information. For additional information and
instructions for the withholding agent, see the Instructions
Expiration of Form W-8EXP. Generally, a Form
for the Requester of Forms W-8BEN, W-8BEN-E,
W-8EXP remains in effect indefinitely until a change of
W-8ECI, W-8EXP, and W-8IMY.
circumstances makes any information provided on the
form incorrect. In some cases, however, Form W-8EXP
Who must provide Form W-8EXP. You must give Form
will remain valid only for a period starting on the date the
W-8EXP to the withholding agent or payer if you are a
form is signed and ending on the last day of the third
foreign government, international organization, foreign
succeeding calendar year. For example, a Form W-8EXP
central bank of issue, foreign tax-exempt organization,
provided on February 15, 2015, by a controlled entity of a
foreign private foundation, or government of a U.S.
foreign government would be subject to the three-year
possession receiving a withholdable payment or receiving
validity period and thus would expire on December 31,
a payment subject to chapter 3 withholding, or are such
-2-
Instructions for Form W-8EXP (Rev. 7-2017)
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