IRS Form W-8EXP "Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting"

What Is IRS Form W-8EXP?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on July 1, 2017. Check the official IRS-issued instructions before completing and submitting the form.

Form Details:

  • A 3-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Editable, printable, and free;

Download a fillable version of IRS Form W-8EXP through the link below or browse more documents in our library of IRS Forms.

ADVERTISEMENT
ADVERTISEMENT

Download IRS Form W-8EXP "Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting"

583 times
Rate
(4.3 / 5) 41 votes
W-8EXP
Certificate of Foreign Government or Other Foreign
Organization for United States Tax
Form
Withholding and Reporting
(Rev. July 2017)
OMB No. 1545-1621
(For use by foreign governments, international organizations, foreign central banks of issue, foreign
tax-exempt organizations, foreign private foundations, and governments of U.S. possessions.)
Go to www.irs.gov/FormW8EXP for instructions and the latest information.
Department of the Treasury
Section references are to the Internal Revenue Code.
Internal Revenue Service
Give this form to the withholding agent or payer. Do not send to the IRS.
Do not use this form for:
Instead, use Form:
• A foreign government or other foreign organization that is not claiming the applicability of section(s) 115(2), 501(c), 892, 895,
or 1443(b) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
W-8BEN-E or W-8ECI
• A beneficial owner solely claiming foreign status or treaty benefits
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
W-8BEN or W-8BEN-E
• A foreign partnership or a foreign trust
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
W-8BEN-E or W-8IMY
• A person claiming that income is effectively connected with the conduct of a trade or business in the United States
.
.
.
.
.
.
W-8ECI
• A person acting as an intermediary
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
W-8IMY
Part I
Identification of Beneficial Owner
1 Name of organization
2 Country of incorporation or organization
3 Type of
Foreign government
Foreign tax-exempt organization
entity
International organization
Foreign private foundation
Foreign central bank of issue (not wholly
Government of a U.S. possession
owned by the foreign sovereign)
4 Chapter 4 Status (FATCA status):
Participating FFI.
Foreign government (including a political subdivision),
government of a U.S. possession, or foreign central bank of
Reporting Model 1 FFI.
issue. Complete Part III.
Reporting Model 2 FFI.
Registered deemed-compliant FFI
Exempt retirement plan of foreign government. Complete Part III.
(other than a Reporting Model 1 FFI).
501(c) organization. Complete Part III.
Nonreporting IGA FFI. Complete Part III.
Passive NFFE. Complete Part III.
Territory financial institution. Complete Part III.
Direct reporting NFFE.
International organization.
Sponsored direct reporting NFFE. Complete Part III.
5 Permanent address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a registered address).
City or town, state or province. Include postal code where appropriate.
Country
6 Mailing address (if different from above).
City or town, state or province. Include postal or ZIP code where appropriate.
Country
7 U.S. TIN, if required (see instructions)
8a GIIN
b Foreign TIN (see instructions)
9 Reference number(s) (see instructions)
Part II
Qualification Statement for Chapter 3 Status
10
For a foreign government:
a
I certify that the entity identified in Part I is a foreign government within the meaning of section 892 and the payments are
within the scope of the exemption granted by section 892.
Check box 10b or box 10c, whichever applies.
b
The entity identified in Part I is an integral part of the government of
.
c
The entity identified in Part I is a controlled entity of the government of
.
11
For an international organization:
I certify that:
• The entity identified in Part I is an international organization within the meaning of section 7701(a)(18), and
• The payments are within the scope of the exemption granted by section 892.
12
For a foreign central bank of issue (not wholly owned by the foreign sovereign):
I certify that:
• The entity identified in Part I is a foreign central bank of issue,
• The entity identified in Part I does not hold obligations or bank deposits to which this form relates for use in
connection with the conduct of a commercial banking function or other commercial activity, and
• The payments are within the scope of the exemption granted by section 895.
W-8EXP
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 25401F
Form
(Rev. 7-2017)
W-8EXP
Certificate of Foreign Government or Other Foreign
Organization for United States Tax
Form
Withholding and Reporting
(Rev. July 2017)
OMB No. 1545-1621
(For use by foreign governments, international organizations, foreign central banks of issue, foreign
tax-exempt organizations, foreign private foundations, and governments of U.S. possessions.)
Go to www.irs.gov/FormW8EXP for instructions and the latest information.
Department of the Treasury
Section references are to the Internal Revenue Code.
Internal Revenue Service
Give this form to the withholding agent or payer. Do not send to the IRS.
Do not use this form for:
Instead, use Form:
• A foreign government or other foreign organization that is not claiming the applicability of section(s) 115(2), 501(c), 892, 895,
or 1443(b) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
W-8BEN-E or W-8ECI
• A beneficial owner solely claiming foreign status or treaty benefits
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
W-8BEN or W-8BEN-E
• A foreign partnership or a foreign trust
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
W-8BEN-E or W-8IMY
• A person claiming that income is effectively connected with the conduct of a trade or business in the United States
.
.
.
.
.
.
W-8ECI
• A person acting as an intermediary
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
W-8IMY
Part I
Identification of Beneficial Owner
1 Name of organization
2 Country of incorporation or organization
3 Type of
Foreign government
Foreign tax-exempt organization
entity
International organization
Foreign private foundation
Foreign central bank of issue (not wholly
Government of a U.S. possession
owned by the foreign sovereign)
4 Chapter 4 Status (FATCA status):
Participating FFI.
Foreign government (including a political subdivision),
government of a U.S. possession, or foreign central bank of
Reporting Model 1 FFI.
issue. Complete Part III.
Reporting Model 2 FFI.
Registered deemed-compliant FFI
Exempt retirement plan of foreign government. Complete Part III.
(other than a Reporting Model 1 FFI).
501(c) organization. Complete Part III.
Nonreporting IGA FFI. Complete Part III.
Passive NFFE. Complete Part III.
Territory financial institution. Complete Part III.
Direct reporting NFFE.
International organization.
Sponsored direct reporting NFFE. Complete Part III.
5 Permanent address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a registered address).
City or town, state or province. Include postal code where appropriate.
Country
6 Mailing address (if different from above).
City or town, state or province. Include postal or ZIP code where appropriate.
Country
7 U.S. TIN, if required (see instructions)
8a GIIN
b Foreign TIN (see instructions)
9 Reference number(s) (see instructions)
Part II
Qualification Statement for Chapter 3 Status
10
For a foreign government:
a
I certify that the entity identified in Part I is a foreign government within the meaning of section 892 and the payments are
within the scope of the exemption granted by section 892.
Check box 10b or box 10c, whichever applies.
b
The entity identified in Part I is an integral part of the government of
.
c
The entity identified in Part I is a controlled entity of the government of
.
11
For an international organization:
I certify that:
• The entity identified in Part I is an international organization within the meaning of section 7701(a)(18), and
• The payments are within the scope of the exemption granted by section 892.
12
For a foreign central bank of issue (not wholly owned by the foreign sovereign):
I certify that:
• The entity identified in Part I is a foreign central bank of issue,
• The entity identified in Part I does not hold obligations or bank deposits to which this form relates for use in
connection with the conduct of a commercial banking function or other commercial activity, and
• The payments are within the scope of the exemption granted by section 895.
W-8EXP
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 25401F
Form
(Rev. 7-2017)
2
Form W-8EXP (Rev. 7-2017)
Page
Part II
Qualification Statement for Chapter 3 Status (continued)
13
For a foreign tax-exempt organization, including foreign private foundations:
If any of the income to which this certification relates constitutes income includible under section 512 in computing the
entity’s unrelated business taxable income, attach a statement identifying the amounts.
Check either box 13a or box 13b.
a
I certify that the entity identified in Part I has been issued a determination letter by the IRS dated
that is currently in effect and that concludes that it is an exempt organization described in section 501(c).
b
I have attached to this form an opinion from U.S. counsel concluding that the entity identified in Part I is described in
section 501(c).
For section 501(c)(3) organizations only, check either box 13c or box 13d.
c
If the determination letter or opinion of counsel concludes that the entity identified in Part I is described in section 501(c)(3),
I certify that the organization is not a private foundation described in section 509. I have attached an affidavit of the
organization setting forth sufficient facts for the IRS to determine that the organization is not a private foundation because it
meets one of the exceptions described in section 509(a)(1), (2), (3), or (4).
d
If the determination letter or opinion of counsel concludes that the entity identified in Part I is described in section 501(c)(3),
I certify that the organization is a private foundation described in section 509.
14
For a government of a U.S. possession:
I certify that the entity identified in Part I is a government of a possession of the United States, or is a political subdivision
thereof, and is claiming the exemption granted by section 115(2).
Part III
Qualification Statement for Chapter 4 Status (if required)
15
For a nonreporting IGA FFI:
I certify that the entity identified in Part I:
• Meets the requirements to be considered a nonreporting financial institution pursuant to an applicable IGA between the United States
;
and
under the provisions of the applicable IGA (see instructions); and
• Is treated as a
• If you are an FFI treated as a registered deemed-compliant FFI under an applicable Model 2 IGA, provide your GIIN:
.
16
For a territory financial institution:
I certify that the entity identified in Part I is a financial institution (other than an investment entity) that is incorporated or
organized under the laws of a possession of the United States.
17
For a foreign government (including a political subdivision), government of a U.S. possession, or foreign central bank of issue:
I certify that the entity identified in Part I is the beneficial owner of the payment and is not engaged in commercial financial
activities of a type engaged in by an insurance company, custodial institution, or depository institution with respect to the
payments, accounts, or obligations for which this form is submitted (except as permitted in Regulations section 1.1471-6(h)(2)).
18
For an exempt retirement plan of a foreign government:
I certify that the entity identified in Part I:
• Is established and sponsored by a foreign government, international organization, central bank of issue, or government of a
U.S. possession (each as defined in Regulations section 1.1471-6 or an applicable Model 1 or Model 2 IGA) to provide
retirement, disability, or death benefits to beneficiaries or participants that are current or former employees of the sponsor (or
persons designated by such employees); or
• Is established and sponsored by a foreign government, international organization, central bank of issue, or government of a
U.S. possession (each as defined in Regulations section 1.1471-6 or an applicable Model 1 or Model 2 IGA) to provide
retirement, disability, or death benefits to beneficiaries or participants that are not current or former employees of such
sponsor, but are in consideration of personal services performed for the sponsor.
19
For a 501(c) organization:
I certify that the entity identified in Part I is an entity described in section 501(c) but is not an insurance company described
in section 501(c)(15).
20
For a passive NFFE:
a
I certify that the entity identified in Part I is a foreign entity that is not a financial institution (other than an investment entity
organized in a possession of the United States).
Check box 20b or 20c, whichever applies.
b
I further certify that the entity identified in Part I has no substantial U.S. owners, or
c
I further certify that the entity identified in Part I has provided a statement including the name, address, and TIN of each
substantial U.S. owner of the NFFE (see instructions).
21
Name of sponsoring entity:
I certify that the entity identified in Part I is a direct reporting NFFE that is sponsored by the entity identified in line 21.
W-8EXP
Form
(Rev. 7-2017)
3
Form W-8EXP (Rev. 7-2017)
Page
Part IV
Certification
Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and
belief it is true, correct, and complete. I further certify under penalties of perjury that:
• The organization for which I am signing is the beneficial owner of the income and other payments to which this form relates,
• The beneficial owner is not a U.S. person,
• For a beneficial owner that is a controlled entity of a foreign sovereign (other than a central bank of issue wholly owned by a
foreign sovereign), the beneficial owner is not engaged in commercial activities within or outside the United States, and
• For a beneficial owner that is a central bank of issue wholly owned by a foreign sovereign, the beneficial owner is not
engaged in commercial activities within the United States.
Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the payments
of which I am the beneficial owner or any withholding agent that can disburse or make payments of the amounts of which I am
the beneficial owner.
I agree that I will submit a new form within 30 days if any certification made on this form becomes incorrect.
Sign
Here
Signature of authorized official
Print name
Date (MM-DD-YYYY)
I certify that I have the capacity to sign for the entity identified on line 1 of this form.
W-8EXP
Form
(Rev. 7-2017)
Page of 3