Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States

Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Forms and Instructions

Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States

Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Forms and Instructions

Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY

Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY
Forms and Instructions

About Instructions for the Requester of Forms W–8 BEN, W–8 BEN–E, W–8 ECI, W–8 EXP, and W–8 IMY

These instructions supplement the instructions for Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY. For general information and the purpose of each of the forms described in these instructions, see those forms and their accompanying instructions
General Information

Updated information for Form W-8BEN-E (revision date April 2016)

This update supplements the Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Rev. April 2016) and provides additional information for foreign persons providing the form. Those foreign persons should rely on this update for the below items, which will be incorporated in the next issuance of the form and instructions, as well as the Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY.
Forms and Instructions

Forms for foreign beneficial owners

This page talks about what documentary evidence you need to treat a payee as a foreign beneficial owner
General Information
Nonresidents

NRA withholding

Information about withholding on payments of U.S. source income to foreign persons (IRC 1441 to 1443 (Form 1042)).
General Information
Nonresidents

U.S. withholding agent frequently asked questions

The following questions and answers were prepared in response to inquiries that have been proposed to the IRS by US withholding agents, major corporations and multinational companies outside of the financial service community.
General Information
Large Businesses

Foreign governments and certain other foreign organizations

Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.
General Information
Nonresidents

Payments to and by withholding foreign partnerships

If you are making payments to a Withholding Partnership (WP), you do not have to withhold if the WP is acting in that capacity.
General Information
Nonresidents