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 is a 19-page tax-related document that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on June 22, 2022.

FAQ

Q: What are Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY?
A: Forms used by non-U.S. individuals or entities to certify their status for tax purposes.

Q: Who needs to fill out these forms?
A: Non-U.S. individuals or entities who want to claim certain exemptions or reductions in tax withholding.

Q: What is the purpose of Form W-8BEN?
A: To certify that the individual is a foreign person and claim a reduced rate of withholding on certain types of income.

Q: What is the purpose of Form W-8BEN-E?
A: To certify that the entity is a foreign entity and claim a reduced rate of withholding on certain types of income.

Q: What is the purpose of Form W-8ECI?
A: To claim that the income is effectively connected with a U.S. trade or business and is exempt from withholding.

Q: What is the purpose of Form W-8EXP?
A: To certify the foreign status of certain entities and claim exemption from withholding on certain types of income.

Q: What is the purpose of Form W-8IMY?
A: To claim the status of an intermediary, flow-through entity, or certain U.S. branches for tax withholding purposes.