However, a withholding agent making a payment to a foreign person need not withhold if person or (b) a beneficial owner that is a foreign person entitled to a reduced rate of withholding. Withhold 30% of any payment of an amount subject to withholding made to a payee that is a foreign person unless it can associate the payment with documentation (for example, Form W-8 or Form W-9) upon which it can rely to treat the paymentĪs made to (a) a payee that is a U.S. Throughout these instructions, a reference to or mention of ∿orm W-8 includes Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.įor purposes of section 14, a withholding agent must Branches for United States Tax Withholding.įor general information and the purpose of each of the forms described in these instructions, see those forms and theirĪccompanying instructions. These instructions supplement the instructions for:įorm W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding.įorm W-8ECI, Certificate of Foreign Persons Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States.įorm W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding.įorm W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Valid even if the trust does not provide a U.S. Section references are to the Internal Revenue Code unless otherwise noted.Ī Form W-8 provided by a foreign grantor trust with 5 or fewer grantors is Instructions for the Requestor of Forms W-8BEN, W-8EXP, & W-8IMY
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