W-8EXP - Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding

Version A, Cycle 3

Form

W-8EXP

(Rev. July 2013)

Certificate of Foreign Government or Other Foreign
Organization for United States Tax
Withholding and Reporting

(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.)
Department of the Treasury
Internal Revenue Service

▶ Information about Form W-8EXP and its separate instructions is at www.irs.gov/formw8exp.
▶ Section references are to the Internal Revenue Code.
▶ Give this form to the withholding agent or payer. Do not send to the IRS.

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) regardless of whether such entity is a foreign government, foreign central bank, or foreign non-profit
organization for purposes of chapter 4 . . . . . . . . . . . . . . . . . . . . . . . . .
•
•
•
•

A beneficial owner solely claiming foreign status or treaty benefits . . . . . . . . . . . . . . .
A foreign partnership or a foreign trust . . . . . . . . . . . . . . . . . . . . . . .
A person claiming that income is effectively connected with the conduct of a trade or business in the United States
A person acting as an intermediary . . . . . . . . . . . . . . . . . . . . . . . .

Part I

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Identification of Beneficial Owner (see instructions before completing this part.)

1 Name of organization
3 Type of
entity

OMB No. 1545-1621

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

W-8BEN-E or W-8ECI
W-8BEN or W-8BEN-E
W-8BEN-E or W-8IMY
. . . .
W-8ECI
. . . .
W-8IMY

2 Country of incorporation or organization
Foreign tax-exempt organization
Foreign private foundation
Government of a U.S. possession

4 Chapter 4 Status (FATCA status) (see instructions and complete Part III if required):
Participating FFI.
Foreign government (including a political subdivision), government of a
U.S. possession, or foreign central bank of issue. Complete Part III.
Reporting Model 1 FFI.
Participating FFI in a Model 2 IGA jurisdiction.
International organization.
Registered deemed-compliant FFI (other).
Exempt retirement plan of foreign government. Complete Part III.
Nonreporting IGA FFI. Complete Part III.
501(c) organization. Complete Part III.
Territory FFI. Complete Part III.
Passive NFFE. Complete Part III.
5 Permanent address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address.

Internal Use Only
DRAFT AS OF
May 8, 2013

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

Country (do not abbreviate)

6 Mailing address (if different from above)

City or town, state or province. Include postal or ZIP code where appropriate.
7 U.S. taxpayer identification number, if required (see instructions)

8

GIIN

Country (do not abbreviate)

Foreign TIN (see instructions)

9 Reference number(s) (see instructions)

Part II

Qualification Statement for Chapter 3 Status (required)

10

For a foreign government:
a
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 10b or box 10c, whichever applies:
The entity identified in Part I is an integral part of the government of
.
b
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c
The entity identified in Part I is a controlled entity of the government of

11

For 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.

12

For 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.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 25401F

Form

W-8EXP

(Rev. 7-2013)

Version A, Cycle 3
Form W-8EXP (Rev. 7-2013)

Part II
13

Page

2

Qualification Statement for Chapter 3 Status (required) (continued)

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 13a or box 13b:
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).
I have attached to this form an opinion from U.S. counsel concluding that the entity identified in Part I is described in
b
section 501(c).
a

For section 501(c)(3) organizations only, check either box 13c or box 13d:
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).
If the determination letter or opinion of counsel concludes that the entity identified in Part I is described in section 501(c)(3),
d
I certify that the organization is a private foundation described in section 509.

c

14

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
15

Qualification Statement for Chapter 4 Status (if required)

For a nonreporting IGA FFI:
I certify that the entity identified in Part I:
• Meets the requirements to be considered a nonreporting financial institution pursuant to an applicable IGA between the United States
and
; and
• Is treated as
under the provisions of the applicable IGA (see instructions).
For a territory financial institution:
I certify that the entity identified in Part I is a financial institution (other than an investment entity) that is incorporated or
organized under the laws of a possession of the United States.

16

Internal Use Only
DRAFT AS OF
May 8, 2013

17

For a foreign government (including a political subdivision), government of a U.S. possession, or foreign central bank of issue:
I certify that the entity identified in Part I is the beneficial owner of the payment and is not engaged in commercial financial
activities of a type engaged in by an insurance company, custodial institution, or depository institution with respect to the
payments, accounts, or obligations for which this form is submitted (except as permitted in Regulations section 1.1471-6(h)(2)).

18

For an exempt retirement plan of a foreign government:
I certify that the entity identified in Part I:
• Is established and sponsored by a foreign government, international organization, central bank of issue, or government of a
U.S. possession (each as defined in Regulations section 1.1471-6) to provide retirement, disability, or death benefits to
beneficiaries or participants that are current or former employees of the sponsor (or persons designated by such employees);
or
• Is established and sponsored by a foreign government, international organization, central bank of issue, or government of a
U.S. possession (each as defined in Regulations section 1.1471-6) to provide retirement, disability, or death benefits to
beneficiaries or participants that are not current or former employees of such sponsor, but are in consideration of personal
services performed for the sponsor.

19

For a 501(c) organization:
I certify that the entity identified in Part I is an entity described in section 501(c) but is not an insurance company described
in section 501(c)(15).

20
a

For a passive NFFE:
I certify that the entity identified in Part I is a foreign entity that is not a financial institution (other than an investment entity
organized in a possession of the United States).

b
c

Check box 20b or 20c, whichever applies.
I further certify that the entity identified in Part I has no substantial U.S. owners, or
I further certify that the entity identified in Part I has provided a statement including the name, address, and TIN of each
substantial U.S. owner of the NFFE (see instructions).
Form

W-8EXP

(Rev. 7-2013)

Version A, Cycle 3
Form W-8EXP (Rev. 7-2013)

Part IV

Page

3

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 and other payments 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 payments
of which I am the beneficial owner or any withholding agent that can disburse or make payments of the amounts of which I am
the beneficial owner.
I agree that I will submit a new form within 30 days if any certification made on this form becomes incorrect.

Sign
Here
Signature of authorized official

Print name

Date (MM-DD-YYYY)

I certify that I have the capacity to sign for the entity identified on line 1 of this form.

Internal Use Only
DRAFT AS OF
May 8, 2013
Form

W-8EXP

(Rev. 7-2013)