Instructions For Form W-8exp - Certificate Of Foreign Government Or Other Foreign Organization For United States Tax Withholding And Reporting Page 9

Keep for Your Records

WORKSHEET FOR FOREIGN GOVERNMENTS, INTERNATIONAL ORGANIZATIONS, AND FOREIGN CENTRAL BANKS OF ISSUE

(Do not give to the withholding agent.)

Complete this worksheet to determine whether amounts received are or will be exempt from U. S. tax under section 892 or

section 895 and exempt from withholding under sections 1441 and 1442.

Foreign governments and foreign central banks of issue, start with question 1.

International organizations, go directly to question 6.

FOREIGN GOVERNMENT

Yes

1 a Is the foreign government an integral part of a foreign sovereign (see Definitions)? . . . . . . . . . . . . . . . .

(If “Yes,” go to question 4. If “No,” answer question 1b.)

b Is the foreign government a controlled entity of a foreign sovereign (see Definitions)? . . . . . . . . . . . . . .

(If “Yes,” answer question 2a. If “No,” go to question 7a.)

2 a Is the controlled entity a foreign central bank of issue (see Definitions)? . . . . . . . . . . . . . . . . . . . . . . . . . .

(If “Yes,” answer question 2b. If “No,” go to question 3.)

b Is the foreign central bank of issue engaged in commercial activities within the United States? . . . . . . .

(If “Yes,” answer question 7a. If “No,” go to question 4.)

Is the controlled entity engaged in commercial activities anywhere in the world? . . . . . . . . . . . . . . . . . . . .

(If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not

complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,”

answer question 4.)

Does the foreign government or foreign central bank of issue (wholly owned by the foreign sovereign)

receive income directly or indirectly from any controlled commercial entities or income derived from the

disposition of any interest in a controlled commercial entity (see Definitions)? . . . . . . . . . . . . . . . . . . . . .

(If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not

complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,”

answer question 5.)

Is any of the income received by the foreign government or foreign central bank of issue (wholly owned

by the foreign sovereign) from sources other than investments in the United States in stocks, bonds,

other domestic securities (as defined in Temporary Regulations section 1.892-3T(a)(3)), financial

instruments held in the execution of governmental financial or monetary policy (as defined in

Temporary Regulations section 1.892-3T(a)(4) and (a)(5)), or interest on deposits in banks in the

United States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not

complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,”

check the appropriate box on line 10 of Form W-8EXP.)

INTERNATIONAL ORGANIZATION

Yes

Is the international organization an organization in which the United States participates pursuant to any

treaty or under an Act of Congress authorizing such participation and to which the President of the

United States has issued an Executive Order entitling the organization to enjoy the privileges,

exemptions, and immunities provided under the International Organization Immunities Act (22 U.S.C.

288, 288e, 288f)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(If “Yes,” check the box on line 11 of Form W-8EXP. If “No,” income may be subject to withholding. Do

not complete this form for such income. Instead, complete Form W-8BEN-E or W-8ECI.)

FOREIGN CENTRAL BANK OF ISSUE

Yes

7 a Is the entity, whether wholly or partially owned by the foreign sovereign, a foreign central bank of

issue? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(If “Yes,” answer question 7b. If “No,” income is not exempt from tax under section 895 and may be

subject to withholding. Do not complete Form W-8EXP for such income. Instead, complete Form

W-8BEN-E or W-8ECI.)

b Is the income received by the foreign central bank of issue from sources other than obligations of the

United States (or any agency or instrumentality thereof) or from interest on deposits with persons

carrying on the banking business? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(If “Yes,” income is not exempt from tax under section 895 and may be subject to withholding. Do not

complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,”

answer question 7c.)

c Are the obligations of the United States (or any agency or instrumentality thereof) or bank deposits

owned by the foreign central bank of issue held for, or used in connection with, the conduct of

commercial banking functions or other commercial activities by the foreign central bank of

issue? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(If “Yes,” income is not exempt from tax under section 895 and may be subject to withholding. Do not

complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,”

check the box on line 12 of Form W-8EXP.)

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