Form W 8Exp PDF Details

In the complex world of international finance and taxation, the Form W-8EXP emerges as a critical document for a select group of entities ranging from foreign governments to international organizations and beyond. This form, established by the Department of the Treasury and the Internal Revenue Service (IRS), serves as a Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. It is specifically designed for use by entities such as foreign governments, international organizations, foreign central banks of issue, foreign tax-exempt organizations, and foreign private foundations, among others. These entities are required to use Form W-8EXP to assert their exemption from U.S. tax withholding under specific sections of the Internal Revenue Code referenced in the form. It's worth noting that the form carries particular instructions on its use and states explicitly that it should be handed to the withholding agent or payer rather than sent to the IRS. Furthermore, the form outlines the conditions under which different entities can declare their exemption status, thereby playing a pivotal role in the tax handling of cross-border transactions and avoiding unnecessary withholding where applicable exemptions exist. This introduction to the Form W-8EXP underlines the importance of understanding its applicability, completing it accurately, and recognizing its significance in the broader context of international tax law and fiscal compliance.

QuestionAnswer
Form NameForm W 8Exp
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesfw8exp w 8exp fillable form

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Form W- 8 EXP

(Rev. December 2000)

Department of the Treasury Internal Revenue Service

Certificate of Foreign Government or Other Foreign

Organization for United States Tax Withholding

(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.)

Section references are to the Internal Revenue Code. See separate instructions.

Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621

Do not use this form for:

Instead, use Form:

●Any 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 or W-8ECI

●

A beneficial owner solely claiming foreign status or treaty benefits

W-8BEN

●

A foreign partnership or a foreign trust

W-8BEN or W-8IMY

●A person claiming an exemption from U.S. withholding on income 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 (See instructions.)

1Name of organization

2Country of incorporation or organization

3Type of entity

Foreign government

International organization

Government of a U.S. possession

Foreign central bank of issue (not wholly owned by the foreign sovereign)

Foreign tax-exempt organization Foreign private foundation

4 Permanent address (street, apt. or suite no., or rural route). Do not use a P.O. box.

City or town, state or province. Include postal code where appropriate.

Country (do not abbreviate)

5 Mailing address (if different from above)

City or town, state or province. Include postal or ZIP code where appropriate.

Country (do not abbreviate)

6 U.S. taxpayer identification number, if required (see instructions)

7Foreign tax identifying number, if any (optional)

8Reference number(s) (see instructions)

Part II Qualification Statement

9 For a foreign government:

a

b c

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 9b or box 9c, whichever applies:

 

The entity identified in Part I is an integral part of the government of

.

The entity identified in Part I is a controlled entity of the government of

.

10For 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.

11For 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.

(Part II and required certification continued on page 2)

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 25401F

Form W- 8EXP (Rev. 12-2000)

Form W-8EXP (Rev. 12-2000)

Page 2

Part II

Qualification Statement (continued)

 

12 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 12a or box 12b:

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 12c or box 12d:

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.

13 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 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 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 income of which I am the beneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner.

Sign

Here

Signature of authorized official

Date (MM-DD-YYYY)

Capacity in which acting

 

 

 

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1. The Form W 8Exp will require certain information to be entered. Be sure that the next blank fields are finalized:

Writing section 1 in Form W 8Exp

2. Just after performing the last part, go on to the subsequent step and fill in the essential details in these blank fields - b c, I certify that the entity, Check box b or box c whichever, For an international organization, I certify that The entity, For a foreign central bank of, I certify that The entity, connection with the conduct of a, The payments are within the scope, Part II and required certification, For Paperwork Reduction Act Notice, Cat No F, and Form WEXP Rev.

Find out how to fill in Form W 8Exp stage 2

Regarding Part II and required certification and For a foreign central bank of, make certain you don't make any mistakes in this section. The two of these are the key fields in the document.

3. Within this part, review If any of the income to which this, Check either box a or box b, I certify that the entity, I have attached to this form an, For section c organizations only, If the determination letter or, If the determination letter or, For a government of a US, I certify that the entity, Part III, Certification, and Under penalties of perjury I. Every one of these are required to be completed with utmost accuracy.

Part III, Under penalties of perjury I, and Certification inside Form W 8Exp

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