Form W-8ben-E - Certificate Of Status Of Beneficial Owner For United States Tax Withholding And Reporting (Entities) - 2014 Page 6
Download a blank fillable Form W-8ben-E - Certificate Of Status Of Beneficial Owner For United States Tax Withholding And Reporting (Entities) - 2014 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form W-8ben-E - Certificate Of Status Of Beneficial Owner For United States Tax Withholding And Reporting (Entities) - 2014 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
7
8
95
Form W-8BEN-E (2-2014)
Page
Part XIII
Foreign Government, Government of a U.S. Possession, or Foreign Central Bank of Issue
27
I certify that the entity identified in Part I is the beneficial owner of the payment and is not engaged in commercial financial activities of a
type engaged in by an insurance company, custodial institution, or depository institution with respect to the payments, accounts, or
obligations for which this form is submitted (except as permitted in §1.1471-6(h)(2)).
Part XIV
International Organization
Check box 28a or 28b, whichever applies.
28a
I certify that the entity identified in Part I is an international organization described in section 7701(a)(18).
b
I certify that the entity identified in Part I:
• Is comprised primarily of foreign governments;
• Is recognized as an intergovernmental or supranational organization under a foreign law similar to the International Organizations Immunities
Act;
• The benefit of the entity's income does not inure to any private person;
• Is the beneficial owner of the payment and is not engaged in commercial financial activities of a type engaged in by an insurance company,
custodial institution, or depository institution with respect to the payments, accounts, or obligations for which this form is submitted (except as
permitted in §1.1471-6(h)(2)).
Part XV
Exempt Retirement Plans
Check box 29a, b, c, d, e, or f, whichever applies.
29a
I certify that the entity identified in Part I:
• Is established in a country with which the United States has an income tax treaty in force (see Part III if claiming treaty benefits);
• Is operated principally to administer or provide pension or retirement benefits; and
• Is entitled to treaty benefits on income that the fund derives from U.S. sources (or would be entitled to benefits if it derived any such income)
as a resident of the other country which satisfies any applicable limitation on benefits requirement.
b
I certify that the entity identified in Part I:
• Is organized for the provision of retirement, disability, or death benefits (or any combination thereof) to beneficiaries that are former
employees of one or more employers in consideration for services rendered;
• No single beneficiary has a right to more than 5% of the FFI's assets;
• Is subject to government regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in the
country in which the fund is established or operated; and
• Is generally exempt from tax on investment income under the laws of the country in which it is established or operates due to its status as
a retirement or pension plan;
• Receives at least 50% of its total contributions from sponsoring employers (disregarding transfers of assets from other plans described in
this part, retirement and pension accounts described in an applicable Model 1 or Model 2 IGA, other retirement funds described in an
applicable Model 1 or Model 2 IGA, or accounts described in §1.1471-5(b)(2)(i)(A));
• Either does not permit or penalizes distributions or withdrawals made before the occurrence of specified events related to retirement,
disability, or death (except rollover distributions to accounts described in §1.1471-5(b)(2)(i)(A) (referring to retirement and pension accounts),
to retirement and pension accounts described in an applicable Model 1 or Model 2 IGA, or to other retirement funds described in this part or
in an applicable Model 1 or Model 2 IGA); or
• Limits contributions by employees to the fund by reference to earned income of the employee or may not exceed $50,000 annually.
c
I certify that the entity identified in Part I:
• Is organized for the provision of retirement, disability, or death benefits (or any combination thereof) to beneficiaries that are former
employees of one or more employers in consideration for services rendered;
• Has fewer than 50 participants;
• Is sponsored by one or more employers each of which is not an investment entity or passive NFFE;
• Employee and employer contributions to the fund (disregarding transfers of assets from other plans described in this part, retirement and
pension accounts described in an applicable Model 1 or Model 2 IGA, or accounts described in §1.1471-5(b)(2)(i)(A)) are limited by reference to
earned income and compensation of the employee, respectively;
• Participants that are not residents of the country in which the fund is established or operated are not entitled to more than 20 percent of the
fund's assets; and
• Is subject to government regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in the
country in which the fund is established or operates.
d
I certify that the entity identified in Part I is formed pursuant to a pension plan that would meet the requirements of section 401(a), other
than the requirement that the plan be funded by a trust created or organized in the United States.
e
I certify that the entity identified in Part I is established exclusively to earn income for the benefit of one or more retirement funds
described in this part or in an applicable Model 1 or Model 2 IGA, accounts described in §1.1471-5(b)(2)(i)(A) (referring to retirement and
pension accounts), or retirement and pension accounts described in an applicable Model 1 or Model 2 IGA.
W-8BEN-E
Form
(2-2014)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form W-8ben-e - Certificate Of Status Of Beneficial Owner For United States Tax Withholding And Reporting (entities) - 2014
Financial
Form W-8ben-e - Certificate Of Status Of Beneficial Owner For United States Tax Withholding And Reporting (entities) - 2014
Financial
Form W-8ben - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding And Reporting (individuals) - 2014
Financial
Form W-8ben - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding And Reporting (individuals) - 2014
Financial
Form W-8ben - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding And Reporting (individuals) - 2014
Financial
Form W-8ben-e - Certificate Of Entities Status Of Beneficial Owner For United States Tax Withholding And Reporting (entities) - 2017
Financial
Form W-8ben-e - Certificate Of Status Of Beneficial Owner For United States Tax Withholding And Reporting (entities)
Financial
Form W-8ben-e - Certificate Of Status Of Beneficial Owner For United States Tax Withholding And Reporting (entities) - 2016
Financial
Related Categories
Parent category: Financial