Instructions For Form W-8exp - Certificate Of Foreign Government Or Other Foreign Organization For United States Tax Withholding And Reporting - 2017
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9Instructions for Form
Department of the Treasury
Internal Revenue Service
W-8EXP
(Rev. July 2017)
Certificate of Foreign Government or Other Foreign Organization for United States
Tax Withholding and Reporting
Section references are to the Internal Revenue Code
a foreign sovereign) from investments in the United States
unless otherwise noted.
in stocks, bonds, other domestic securities, financial
instruments held in the execution of governmental
General Instructions
financial or monetary policy, and interest on deposits in
banks in the United States are exempt from tax under
Future developments. For the latest information about
section 892 and exempt from withholding under sections
developments related to Form W-8EXP and its
1441 and 1442. Payments other than those described
instructions, such as legislation enacted after they were
above, including income derived in the U.S. from the
published, go to IRS.gov/FormW8EXP.
conduct of a commercial activity, income received from a
controlled commercial entity (including gain from the
What’s New
disposition of any interest in a controlled commercial
These instructions have been updated to reflect
entity), and income received by a controlled commercial
temporary and final regulations under chapters 3 and 4
entity, do not qualify for exemption from tax under section
published in January 2017. These instructions include
892 or exemption from withholding under sections 1441
additional information on when a foreign TIN is required to
and 1442. See Temporary Regulations section 1.892-3T.
be included on Form W-8EXP. In addition, these
In addition, certain distributions to a foreign government
instructions include information about the use of electronic
from a real estate investment trust (REIT) may not be
signatures.
eligible for relief from withholding and may be subject to
withholding at 35% of the gain realized. For the definition
Purpose of Form
of “commercial activities,” see Temporary Regulations
Under chapter 3, foreign persons are subject to U.S. tax at
section 1.892-4T.
a 30% rate on income they receive from U.S. sources that
Amounts allocable to a foreign person from a
consists of interest (including certain original issue
partnership’s trade or business in the United States are
discount (OID)), dividends, rents, premiums, annuities,
considered derived from a commercial activity in the
compensation for, or in expectation of, services
United States. The partnership's net effectively connected
performed, or other fixed or determinable annual or
taxable income is subject to withholding under section
periodical gains, profits, or income. This tax is imposed on
1446.
the gross amount paid and is generally collected by
withholding under section 1441 or 1442 on that amount. A
In general, payments to an international organization
payment is considered to have been made whether it is
from investment in the United States in stocks, bonds and
made directly to the beneficial owner or to another person
other domestic securities, interest on deposits in banks in
for the benefit of the beneficial owner.
the United States, and payments from any other source
Foreign persons are also subject to tax at graduated
within the United States are exempt from tax under
rates on income they earn that is considered effectively
section 892 and exempt from withholding under sections
connected with a U.S. trade or business. If a foreign
1441 and 1442. See Temporary Regulations section
person invests in a partnership that conducts a U.S. trade
1.892-6T. Payments to a foreign central bank of issue
or business, the foreign person is considered to be
(whether or not wholly owned by a foreign sovereign) or to
engaged in a U.S. trade or business. The partnership is
the Bank for International Settlements from obligations of
required to withhold tax under section 1446 on the foreign
the United States or of any agency or instrumentality
person’s distributive share of the partnership’s effectively
thereof, or from interest on deposits with persons carrying
connected taxable income.
on the banking business, are also generally exempt from
tax under section 895 and exempt from withholding under
If you receive certain types of income, you must
sections 1441 and 1442. In addition, payments to a
provide Form W-8EXP to:
foreign central bank of issue from bankers’ acceptances
Establish that you are not a U.S. person;
are exempt from tax under section 871(i)(2)(C) and
Claim that you are the beneficial owner of the income
exempt from withholding under sections 1441 and 1442.
for which Form W-8EXP is given; and
Effectively connected income or gain from a partnership
Claim a reduced rate of, or exemption from, withholding
conducting a trade or business in the United States may
as a foreign government, international organization,
be subject to withholding under section 1446.
foreign central bank of issue, foreign tax-exempt
organization, foreign private foundation, or government of
Payments to a foreign tax-exempt organization of
a U.S. possession.
certain types of U.S. source income are also generally
In general, payments to a foreign government
exempt from tax and exempt from withholding. Gross
(including a foreign central bank of issue wholly-owned by
investment income of a foreign private foundation,
Jun 27, 2017
Cat. No. 25903G
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