Instructions For Form W-8exp - Certificate Of Foreign Government Or Other Foreign Organization For United States Tax Withholding And Reporting Page 6
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9Model 1 FFI), direct reporting NFFE, check the “GIIN” box
Line 3. Check the one box that applies. A foreign central
and provide your GIIN. For payments made prior to
bank of issue (wholly owned by a foreign sovereign)
January 1, 2015, a Form W-8EXP provided by a reporting
should check the “Foreign government” box. If you are a
Model 1 FFI need not contain a GIIN. For payments made
Foreign private foundation, you should check the “Foreign
prior to January 1, 2016, a sponsored direct reporting
private foundation” box rather than the “Foreign
NFFE may provide the GIIN of its sponsoring entity.
tax-exempt organization” box.
Line 8b. If you are providing this Form W-8EXP to
Line 4. Check the one box that applies to your chapter 4
document yourself as an account holder (as defined in
status (if necessary). You are required to provide a
Regulations section 1.1471-5(a)(3)) with respect to a
chapter 4 status if you are the payee of a withholdable
financial account (as defined in Regulations section
payment or hold an account with an FFI requesting this
1.1471-5(b)) that you hold at a U.S. office of a financial
form. See Regulations section 1.1471-3(a) for the
institution (including a U.S. branch of an FFI) and you
definition of a payee for purposes of chapter 4. By
receive U.S. source income reportable on a Form 1042-S
checking a box on this line, you are representing that you
associated with this form, you must provide the TIN issued
qualify for this classification and, if you are claiming a
to you by the jurisdiction in which you are a tax resident
status as an exempt beneficial owner, that you are the
identified on line 5 unless:
beneficial owner of the payments to which this form
You have not been issued a TIN (including if the
relates for purposes of chapter 4.
jurisdiction does not issue TINs), or
For certain chapter 4 statuses, you are required to
You properly identified yourself as a foreign
complete an additional line on this form certifying
government, foreign central bank of issue, international
TIP
that you meet the conditions of the status
organization, or government of a U.S. possession on
indicated on line 4 (as defined under Regulations section
line 3.
1.1471-5 or 1.1471-6 or an applicable IGA). Make sure
If you are providing this form to document a financial
you complete the required portion of this form before
account described above but you do not enter a TIN on
signing and providing it to the withholding agent.
line 8b, and you are not a foreign government, foreign
central bank of issue, international organization, or
If you do not certify as to your chapter 4 status,
government of a U.S. possession, you must provide the
this Form W-8EXP will not be valid for purposes of
!
withholding agent with an explanation of why you have not
chapter 4 if you receive a withholdable payment at
been issued a TIN. For this purpose, an explanation is a
CAUTION
any time in the future. For example, if you do not certify as
statement that you are not legally required to obtain a TIN
to your chapter 4 status because the only payments you
in your jurisdiction of tax residence. The explanation may
receive from the withholding agent are with respect to
be written on line 8b, in the margins of the form, or on a
grandfathered obligations described in Regulations
separate attached statement associated with the form. If
section 1.1471-2(b), then you will be required to resubmit
you are writing the explanation on line 8b, you may
Form W-8EXP and certify to your chapter 4 status if you
shorten it to “not legally required.” Do not write “not
receive a withholdable payment in the future. You may
applicable.”
consider certifying to your chapter 4 status even if not
Line 9. This line may be used by the filer of Form
required in order to avoid resubmitting Form W-8EXP to
W-8EXP or by the withholding agent to whom it is
the withholding agent. See Expiration of Form W-8EXP,
provided to include any referencing information that is
earlier.
necessary or useful to the withholding agent in carrying
out its obligations. For example, a filer may use line 9 to
Line 5. The permanent address of a foreign government,
include the name and number of the account for which the
international organization, or foreign central bank of issue
filer is providing the form.
is where it maintains its principal office. For all other
organizations, the permanent address is the address in
Part II — Qualification Statement for
the country where the organization claims to be a resident
Chapter 3 Status
for tax purposes. Do not show the address of a financial
institution, a post office box, or an address used solely for
You are not required to complete a chapter 3
mailing purposes unless such address is the only
qualification statement if you are submitting this
permanent address you use and it appears as your
TIP
form to document your chapter 4 status and are
registered address in your organizational documents.
not receiving a payment that is subject to withholding
Line 6. Enter the mailing address only if it is different from
under chapter 3. However, in such a case, you may also
the address shown on line 5.
provide Form W-8BEN-E to document your chapter 4
status.
Line 7. A U.S. taxpayer identification number (TIN)
means an employer identification number (EIN). A U.S.
Line 10. All foreign governments claiming the
TIN is generally required if you are claiming an exemption
applicability of section 892 must check box 10a as well as
or reduced rate of withholding based solely on your claim
box 10b or box 10c, whichever applies. Enter the name of
of tax-exempt status under section 501(c) or private
the foreign sovereign’s country on line 10b (if the entity is
foundation status. Use Form SS-4, to obtain an EIN.
an integral part of a foreign government) or on line 10c (if
Line 8a. If the organization has registered with the IRS as
the entity is a controlled entity). A central bank of issue
a participating FFI (including a reporting Model 2 FFI),
(wholly owned by a foreign sovereign) should check
registered deemed-compliant FFI (including a reporting
box 10c.
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Instructions for Form W-8EXP (Rev. 7-2017)
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