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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

Information about Form W-8CE, Notice of Expatriation and Waiver of Treaty Benefits, including recent updates, related forms and instructions on how to file. Use this form to notify the payer that you are a covered expatriate individual subject to special tax rules.

Information about Form W-8 BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), including recent updates, related forms, and instructions on how to file. Form W-8 BEN-E is used to document foreign entity status for purposes of chapters 3 and 4.

Information about Form W-8 BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), including recent updates, related forms and instructions on how to file. Submit Form W-8 BEN when requested by the withholding agent or payer.

Information about Form W-8 EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting, including recent updates, related forms and instructions on how to file. Foreign persons are subject to U.S. tax at a 30% rate on income they receive from U.S. sources that consists of interest (including certain original issue discount (OID)), dividends, rents, premiums, annuities, compensation for, or in expectation of, services performed, or other fixed or determinable annual or periodical gains, profits, or income.

Information about Form W-8 ECI, including recent updates, related forms, and instructions on how to file. Form W-8 ECI is used if you are a foreign person and you are the beneficial owner of U.S. source income that is effectively connected with the conduct of a trade or business within the U.S.

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

Information about Form W-8 IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting, including recent updates, related forms, and instructions on how to file. Form W-8 IMY may serve to establish foreign status for purposes of sections 1441, 1442, and 1446.

You have reason to know that a Form W-8 provided by a direct account holder that is a foreign person is unreliable or incorrect if:

Withholding related forms and instructions.