Form W-8ECI at a glance
What it is: Form W-8ECI is the Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States.
Where and when to file: Give this form to the withholding agent or payer. Do not send to the IRS.
Persons submitting this form must file an annual U.S. income tax return to report income claimed to be effectively connected with a U.S. trade or business.
A filled-in Form W-8ECI example: a foreign individual gives the form to a withholding agent
How to fill out Form W-8ECI, box by box
Part I lines 1 to 4 Name, country, disregarded entity and type of entity
On line 1, enter the name of the individual or organization that is the beneficial owner. On line 2, enter the country of incorporation or organization.
On line 3, enter the name of the disregarded entity receiving the payments (if applicable).
On line 4, check the appropriate box for the type of entity: Partnership, Simple trust, Complex trust, Tax-exempt organization, Foreign Government - Controlled Entity, Foreign Government - Integral Part, Private foundation, Grantor trust, International organization, Central bank of issue, Corporation, Estate or Individual.
Lines 5 and 6 Permanent residence address and business address in the United States
On line 5, enter the permanent residence address (street, apt. or suite no., or rural route), the city or town, state or province (include postal code where appropriate) and the country. Do not use a P.O. box or in-care-of address.
On line 6, enter the business address in the United States (street, apt. or suite no., or rural route) and the city or town, state, and ZIP code. Do not use a P.O. box or in-care-of address.
Lines 7 to 10 Taxpayer identification number, foreign tax number, reference number and date of birth
On line 7, enter the U.S. taxpayer identification number (required, see instructions) and check SSN or ITIN or EIN.
On line 8a, enter the foreign tax identifying number (FTIN). On line 8b, check if FTIN not legally required.
On line 9, enter the reference number(s) (see instructions). On line 10, enter the date of birth (MM-DD-YYYY).
Line 11 Income effectively connected with a U.S. trade or business
On line 11, specify each item of income that is, or is expected to be, received from the payer that is effectively connected with the conduct of a trade or business in the United States (attach statement if necessary).
Part II Certification and signature
Under penalties of perjury, you declare that you have examined the information on this form and to the best of your knowledge and belief it is true, correct, and complete.
You further certify under penalties of perjury that: you are the beneficial owner (or you are authorized to sign for the beneficial owner) of all the payments to which this form relates; the amounts for which this certification is provided are effectively connected with the conduct of a trade or business in the United States; the income for which this form was provided is includible in your gross income (or the beneficial owner's gross income) for the taxable year; and the beneficial owner is not a U.S. person.
You authorize this form to be provided to any withholding agent that has control, receipt, or custody of the payments of which you are the beneficial owner or any withholding agent that can disburse or make payments of the amounts of which you are the beneficial owner.
Check the box certifying that you have the capacity to sign for the person identified on line 1 of this form.
Sign in the Signature of beneficial owner box (or as the individual authorized to sign for the beneficial owner), then enter the print name and the date (MM-DD-YYYY).
Common questions about Form W-8ECI
Is there a deadline?
You agree that you will submit a new form within 30 days if any certification made on this form becomes incorrect.
Where do I file it?
Give this form to the withholding agent or payer. Do not send to the IRS.
When is this form not the right one?
Do not use this form if you are a beneficial owner solely claiming foreign status or treaty benefits. Instead, use Form W-8BEN or W-8BEN-E.
Sources
[1] Form W-8ECI (Rev. October 2021), Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States, Department of the Treasury Internal Revenue Service (the Official source link on this page).