Form W-14 is completed by foreign contracting parties and is used to claim an exemption from withholding, in whole or in part, from the 2% tax imposed by section 5000C. Section 5000C imposes a 2% tax on the gross amount of specified federal procurement payments that foreign persons receive pursuant to certain contracts with the U.S. government. Form W-14 is completed by foreign contracting parties and is used to claim an exemption from withholding, in whole or in part, from the 2% tax. Form W-14 is provided to the government department or agency that is a party to the contract. Current Revision Form W-14 PDF Instructions for Form W-14 (Print Version PDF) Recent Developments None at this time Other Items You May Find Useful All Form W-14 Revisions Notice 2015-35, IRC Section 5000C - Qualified Income Tax Treaty Countries Other Current Products Related About Form SS-4, Application for Employer Identification Number (EIN) About Form W-9, Request for Taxpayer Identification Number and Certification