W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Throug

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-8IMY, PAGE 1 OF 2
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

W-8IMY

Date

䊳

Signature

O.K. to print
Revised proofs
requested

Certificate of Foreign Intermediary,
Foreign Flow-Through Entity, or Certain U.S.
Branches for United States Tax Withholding

(Rev. February 2006)

Department of the Treasury
Internal Revenue Service

Action

OMB No. 1545-1621

䊳 See separate instructions.
Section references are to the Internal Revenue Code.
䊳 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 beneficial owner solely claiming foreign status or treaty benefits

W-8BEN

● A hybrid entity claiming treaty benefits on its own behalf

W-8BEN

● A person claiming that income is effectively connected with the conduct of a trade or business in the United States

W-8ECI

● A disregarded entity. Instead, the single foreign owner should use

W-8BEN or W-8ECI

● A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization,
foreign private foundation, or government of a U.S. possession claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b)

Part I
1

Name of individual or organization that is acting as intermediary

3

Type of entity—check the appropriate box:

2

Country of incorporation or organization

Withholding foreign trust. Complete Part V.
Nonwithholding foreign partnership. Complete Part VI.

Qualified intermediary. Complete Part II.

4

Nonqualified intermediary. Complete Part III.

Nonwithholding foreign simple trust. Complete Part VI.

U.S. branch. Complete Part IV.
Withholding foreign partnership. Complete Part V.

Nonwithholding foreign grantor trust. Complete Part VI.

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

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

5

Country (do not abbreviate)

Mailing address (if different from above)

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

6

U.S. taxpayer identification number (if required, see instructions) 䊳
SSN or ITIN

8

W-8EXP

Identification of Entity

EIN

Country (do not abbreviate)

7

Foreign tax identifying number, if any (optional)

QI-EIN

Reference number(s) (see instructions)

Part II
9a

Qualified Intermediary
(All qualified intermediaries check here) I certify that the entity identified in Part I:
● Is a qualified intermediary and is not acting for its own account with respect to the account(s) identified
on line 8 or in a withholding statement associated with this form and
● Has provided or will provide a withholding statement, as required.

b

(If applicable) I certify that the entity identified in Part I has assumed primary withholding responsibility
under Chapter 3 of the Code with respect to the account(s) identified on this line 9b or in a withholding
statement associated with this form 䊳

c

(If applicable) I certify that the entity identified in Part I has assumed primary Form 1099 reporting and
backup withholding responsibility as authorized in its withholding agreement with the IRS with respect to
the account(s) identified on this line 9c or in a withholding statement associated with this form 䊳

Part III
10a

b

Nonqualified Intermediary
(All nonqualified intermediaries check here) I certify that the entity identified in Part I is not a qualified
intermediary and is not acting for its own account.
(If applicable) I certify that the entity identified in Part I is using this form to transmit withholding certificates
and/or other documentary evidence and has provided or will provide a withholding statement, as required.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 25402Q

Form W-8IMY (Rev. 2-2006)

Page 2
Part IV Certain United States Branches
Note: You may use this Part if the entity identified in Part I is a U.S. branch of a foreign bank or insurance company
and is subject to certain regulatory requirements (see instructions).
I certify that the entity identified in Part I is a U.S. branch and that the payments are not effectively
11
connected with the conduct of a trade or business in the United States.
Check box 12 or box 13, whichever applies:
12
I certify that the entity identified in Part I is using this form as evidence of its agreement with the
withholding agent to be treated as a U.S. person with respect to any payments associated with this
certificate.
I certify that the entity identified in Part I:
13
● Is using this form to transmit withholding certificates or other documentary evidence for the persons for
whom the branch receives a payment and
● Has provided or will provide a withholding statement, as required.
Form W-8IMY (Rev. 2-2006)

Part V
14

Withholding Foreign Partnership or Withholding Foreign Trust
I certify that the entity identified in Part I:
● Is a withholding foreign partnership or a withhholding foreign trust and
● Has provided or will provide a withholding statement, as required.

Nonwithholding Foreign Partnership, Simple Trust, or Grantor Trust

Part VI
15

I certify that the entity identified in Part I:
● Is a nonwithholding foreign partnership, a nonwithholding foreign simple trust, or a nonwithholding foreign
grantor trust and that the payments to which this certificate relates are not effectively connected, or are not
treated as effectively connected, with the conduct of a trade or business in the United States and
● Is using this form to transmit withholding certificates and/or other documentary evidence and has
provided or will provide a withholding statement, as required.

Part VII 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.
Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income for which I am providing this form or
any withholding agent that can disburse or make payments of the income for which I am providing this form.

Sign Here

䊳

Signature of authorized official

Date (MM-DD-YYYY)
Form W-8IMY (Rev. 2-2006)