About Form W-8 IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting | Internal Revenue Service
Summary: Form W-8 IMY is a tax document used by foreign intermediaries, foreign flow-through entities, and certain U.S. branches to provide certification of their status to withholding agents for U.S. tax purposes.
Form W-8 IMY (Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting) is an IRS form used to establish foreign status for the purposes of sections 1441, 1442, and 1446. It is intended for entities acting as intermediaries, flow-through entities, or U.S. branches of foreign banks or insurance companies. The form requires the entity to identify its Chapter 3 and Chapter 4 (FATCA) status and provide necessary certifications regarding withholding responsibilities, including those related to publicly traded partnerships and potential section 871(m) transactions.
Document outline
1. Part I: Identification of Entity (Name, address, Chapter 3/4 status, TIN/GIIN) 2. Part II: Disregarded Entity or Branch Receiving Payment 3. Part III: Qualified Intermediary (QI) Certifications 4. Part IV: Nonqualified Intermediary (NQI) Certifications 5. Part V: Territory Financial Institution 6. Part VI: Certain U.S. Branches 7. Part VII: Withholding Foreign Partnership (WP) or Withholding Foreign Trust (WT) 8. Part VIII: Nonwithholding Foreign Partnership, Simple Trust, or Grantor Trust