Form W-8ce - Notice Of Expatriation And Waiver Of Treaty Benefits - 2009 Page 2
Download a blank fillable Form W-8ce - Notice Of Expatriation And Waiver Of Treaty Benefits - 2009 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-8ce - Notice Of Expatriation And Waiver Of Treaty Benefits - 2009 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
22
Form W-8CE (11-2009)
Page
or program, any item of deferred
Check Box 4 if you were the beneficiary
60 days of receipt of this form with the
compensation, and any property, or right to
of a nongrantor trust on the day before
information needed to calculate the value
property, that the individual is entitled to
your expatriation date. Checking this box
of his interest in the trust as of the day
receive in connection with the performance
provides notice to the trustee that you are
before the expatriation date. This
of services to the extent not previously
a covered expatriate who, unless the box
information includes the following.
● A copy of the trust deed document.
taken into account under section 83 or in
below this line is checked, is deemed to
accordance with section 83.
have waived any right to claim any
● A list of assets held by the trust on the
reduction in withholding on any distribution
Eligible deferred compensation item
day before the expatriation date and
from this trust under any treaty with the
(Box 1). A deferred compensation item is an
the values of such assets.
United States.
eligible deferred compensation item if the
● Relevant information about the
following three conditions are met.
Election to be treated as receiving
interests of the other beneficiaries.
value of interest in the trust. You can
1. The payer is either a U.S. person or a
● Dates of birth of all persons who
elect to pay tax currently on the value of
foreign person electing to be treated as a
constitute measuring lives for any
your interest in the trust if you first obtain a
U.S. person under an agreement with the
distributions.
letter ruling from the IRS stating the value
IRS. (Separate guidance will be issued
● Policies used by trustees in making
of your interest in the trust as of the day
providing procedures to make this election.)
discretionary distributions (if any) that
before your expatriation date. Make the
2. You notify the payer of your status as a
may constitute an ascertainable
election on Form 8854. Attach the
covered expatriate.
standard.
valuation letter ruling to Form 8854 and file
● Any other relevant information.
3. You make an irrevocable waiver on
Form 8854 with your Form 1040 or Form
Form 8854 of any right to claim any
If you do not provide such documents
1040NR. An election is not valid unless
reduction of withholding on this item under
and information to the covered expatriate,
your income tax return is filed by the due
any treaty with the United States.
then the election is not valid and you must
date plus extensions.
withhold 30% on any taxable distributions
Check Box 1 if you have an eligible
When To File
from the trust.
deferred compensation item. Checking this
box provides notice to the payer that you
If the covered expatriate makes the
File Form W-8CE on the earlier of (a) the
are a covered expatriate who is waiving
election, you must withhold 30% on any
day before the first distribution on or after
benefits under any treaty with the United
taxable distribution from the trust until you
the expatriation date or (b) thirty (30) days
States for the eligible deferred
receive (a) a copy of the valuation letter
after the expatriation date for each
compensation item.
ruling issued by the IRS and (b) the
specified tax deferred account, item of
covered expatriate’s certification under
Ineligible deferred compensation item
deferred compensation, or interest in a
penalties of perjury that he has paid any
(Box 2). A deferred compensation item is an
nongrantor trust.
tax due on the value of the trust that he is
ineligible deferred compensation item if the
Where To File
treated as receiving.
three conditions listed above are not met.
Check Box 2 if you have an ineligible
Give Form W-8CE to each payer of the
Paperwork Reduction Act Notice. We ask
deferred compensation item. Checking this
income described above. Keep a copy for
for the information on this form to carry out
box provides notice to the payer that you
your own records.
the Internal Revenue laws of the United
are a covered expatriate who is to be
States. You are required to provide the
Instructions for Payer
treated as receiving an amount equal to
information. We need it to ensure that you
the present value of your accrued benefit
are complying with these laws and to allow
As a result of receiving notification of
on the day before your expatriation date.
us to figure and collect the right amount of
expatriation on Form W-8CE, you may
Specified tax deferred account (Box 3).
have a requirement to withhold tax under
tax.
Specified tax deferred accounts include
section 877A or to report information to the
The time needed to complete and file this
individual retirement plans (as defined in
IRS.
form will vary depending on individual
section 7701(a)(37)) other than
circumstances. The estimated average time
Eligible deferred compensation. You
arrangements described in subsection (k)
is: Recordkeeping, 3 hr., 35 min.; Learning
must withhold 30% on any taxable
or (p) of section 408, qualified tuition
about the law or the form, 1 hr., 00 min.;
payment to the covered expatriate.
programs (as defined in section 529),
Preparing and sending the form, 1 hr., 6
Coverdell education savings accounts (as
Ineligible deferred compensation. You
min.
defined in section 530), health savings
must advise the covered expatriate within
If you have comments concerning the
accounts (as defined in section 223), and
60 days of receipt of this form of the
accuracy of these time estimates or
Archer MSAs (as defined in section 220).
present value of the individual’s accrued
suggestions for making this form simpler,
benefit in the deferred compensation item
Check Box 3 if you have a specified tax
we would be happy to hear from you. You
on the day before the expatriation date.
deferred account. Checking this box
can email us at *taxforms@irs.gov. (The
provides notice to the payer that you are a
Specified tax deferred account. You
asterisk must be included in the address.)
covered expatriate who is to be treated as
must advise the covered expatriate within
Enter “Forms Comment” on the subject
receiving a distribution of your entire
60 days of receipt of this form of the
line. Or you can write to Internal Revenue
interest in the account on the day before
individual’s entire interest in the account
Service, Tax Products Coordinating
your expatriation date.
on the day before the expatriation date.
Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6526,
Nongrantor trust (Box 4). A nongrantor
Nongrantor trust. If the covered expatriate
trust is the portion of any trust (U.S. or
Washington, DC 20224. Do not send Form
elects to be treated as receiving the value
foreign) that you are not considered
W-8CE to this address. Instead, give it to
of his interest in the nongrantor trust on
the payer.
(immediately before your expatriation date)
the day before his expatriation date, you
to own under the grantor trust rules (see
must provide the covered expatriate within
sections 671 through 679). The withholding
rules of section 877A apply to a nongrantor
trust only if you were a beneficiary on the
day before your expatriation date.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form M-6025 - Notice To Employers And Other Preparers Of 1999 W-2 Wage And Tax Statements - Nj Department Of The Treasury
Financial
Form B-18 - Notice Of First Payment Of T.t.d. Benefits / Notice Of Suspension Of Payment - Mississippi Workers' Compensation Commission
Legal
Form Lb-50 - Notice Of Property Tax And Certification Of Intent To Impose A Tax, Fee, Assessment, Or Charge On Property - 2009-2010
Financial
Related Categories
Parent category: Financial