Instructions For Form W-8exp - Certificate Of Foreign Government Or Other Foreign Organization For United States Tax Withholding And Reporting Page 7
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9Regulations section 1.1471-6). By checking this box, you
Line 11. Check this box if you are an international
are certifying to the statement made in line 17.
organization. By checking this box, you are certifying to all
the statements made in line 11.
Line 18. Check this box if you are an exempt retirement
plan of a foreign government as defined for purposes of
Line 12. Check this box if you are a foreign central bank
chapter 4. By checking this box, you are certifying to all
of issue for purposes of chapter 3 (see definitions) not
the statements made in line 18.
wholly owned by a foreign sovereign. By checking this
box, you are certifying to all the statements made in
Line 19. Check this box if you are a 501(c) organization
line 12.
other an insurance company described in section 501(c)
(15). By checking this box, you are certifying to the
Line 13. If you are a foreign tax-exempt organization, you
statement made in line 19.
must attach a statement setting forth any income that is
includible under section 512 in computing your unrelated
Line 20. Check box 20a if you are passive NFFE. If you
business taxable income.
do not have any substantial U.S. owners, check box 20b.
Box 13a. Check this box if you have been issued a
If you have any substantial U.S. owners, you must provide
determination letter by the IRS. Enter the date of the IRS
a statement with the information set forth on line 20c.
determination letter.
Line 21. Check box 21 if you are a sponsored direct
Box 13b. Check this box if you do not have an IRS
reporting NFFE. Provide the name of your sponsoring
determination letter, but are providing an opinion of U.S.
entity in the space provided. By checking this box, you are
counsel concluding that you are an organization
certifying to the statements made in line 21.
described in section 501(c).
Part IV — Certification
Box 13c. If you are a section 501(c)(3) organization,
check this box if you are not a private foundation. You
Form W-8EXP must be signed and dated by an
must attach to the withholding certificate an affidavit
authorized official of the foreign government, international
setting forth sufficient facts concerning your operations
organization, foreign central bank of issue, foreign
and support to enable the IRS to determine that you would
tax-exempt organization, foreign private foundation, or
be likely to qualify as an organization described in section
government of a U.S. possession, as appropriate. By
509(a)(1), (2), (3), or (4). See Rev. Proc. 92-94, 1992-2
signing Form W-8EXP, the authorized representative,
C.B. 507, section 4, for information on affidavit
officer, or agent also agrees to provide a new form within
preparation of foreign equivalents of domestic public
30 days following a change in circumstances that makes
charities.
any certification made on the form incorrect (unless no
Box 13d. Check this box if you are a section 501(c)(3)
future payments will be made to the organization by the
organization and you are a private foundation described in
withholding agent). The authorized representative, officer,
section 509.
or agent must also check the box to certify that he or she
has the capacity to sign for the organization.
Line 14. Check this box if you are a government of a U.S.
possession. By checking this box you are certifying to the
A withholding agent may allow you to provide this form
statements made in line 14.
with an electronic signature. The electronic signature must
Part III — Qualification Statement for
indicate that the form was electronically signed by a
person authorized to do so (for example, with a time and
Chapter 4 Status
date stamp and statement that the form has been
electronically signed). Simply typing your name into the
You are not required to complete a chapter 4
signature line is not an electronic signature.
qualification statement if you are not the payee of
TIP
a withholdable payment or are not an
Paperwork Reduction Act Notice. We ask for the
accountholder holding an account with an FFI requesting
information on this form to carry out the Internal Revenue
this form.
laws of the United States. You are required to provide the
information. We need it to ensure that you are complying
Line 15. Check this box to indicate that you are treated
with these laws and to allow us to figure and collect the
as a nonreporting FFI under an applicable IGA (and as
right amount of tax.
defined in the IGA). You must identify the applicable IGA
by entering the name of the jurisdiction that has the
You are not required to provide the information
applicable IGA in effect with the United States. You must
requested on a form that is subject to the Paperwork
also provide the withholding agent with the class of entity
Reduction Act unless the form displays a valid OMB
described in Annex II of the IGA applicable to your status.
control number. Books or records relating to a form or its
If you are an FFI treated as a registered
instructions must be retained as long as their contents
deemed-compliant FFI under an applicable Model 2 IGA,
may become material in the administration of any Internal
you must provide your GIIN in the space provided.
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
Line 16. Check this box if you are a territory financial
institution. By checking this box, you are certifying to the
The time needed to complete and file this form will vary
statement in line 16.
depending on individual circumstances. The estimated
Line 17. Check this box if you are a foreign government,
average time is: Recordkeeping, 6 hr., 42 min.;
government of a U.S. possession, or foreign central bank
Learning about the law or the form, 5 hr.,18 min.;
of issue as defined for purposes of chapter 4 (see
Preparing and providing the form, 8 hr., 2 min.
-7-
Instructions for Form W-8EXP (Rev. 7-2017)
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