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

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Instructions for Form
W-8EXP

Department of the Treasury
Internal Revenue Service

(Rev. July 2017)

Certificate of Foreign Government or Other Foreign Organization for United States
Tax Withholding and Reporting
Section references are to the Internal Revenue Code
unless otherwise noted.

General Instructions
Future developments. For the latest information about
developments related to Form W-8EXP and its
instructions, such as legislation enacted after they were
published, go to IRS.gov/FormW8EXP.

What’s New

These instructions have been updated to reflect
temporary and final regulations under chapters 3 and 4
published in January 2017. These instructions include
additional information on when a foreign TIN is required to
be included on Form W-8EXP. In addition, these
instructions include information about the use of electronic
signatures.

Purpose of Form

Under chapter 3, foreign persons are subject to U.S. tax at
a 30% rate on income they receive from U.S. sources that
consists of interest (including certain original issue
discount (OID)), dividends, rents, premiums, annuities,
compensation for, or in expectation of, services
performed, or other fixed or determinable annual or
periodical gains, profits, or income. This tax is imposed on
the gross amount paid and is generally collected by
withholding under section 1441 or 1442 on that amount. A
payment is considered to have been made whether it is
made directly to the beneficial owner or to another person
for the benefit of the beneficial owner.
Foreign persons are also subject to tax at graduated
rates on income they earn that is considered effectively
connected with a U.S. trade or business. If a foreign
person invests in a partnership that conducts a U.S. trade
or business, the foreign person is considered to be
engaged in a U.S. trade or business. The partnership is
required to withhold tax under section 1446 on the foreign
person’s distributive share of the partnership’s effectively
connected taxable income.
If you receive certain types of income, you must
provide Form W-8EXP to:
Establish that you are not a U.S. person;
Claim that you are the beneficial owner of the income
for which Form W-8EXP is given; and
Claim a reduced rate of, or exemption from, withholding
as a foreign government, international organization,
foreign central bank of issue, foreign tax-exempt
organization, foreign private foundation, or government of
a U.S. possession.
In general, payments to a foreign government
(including a foreign central bank of issue wholly-owned by
Jun 27, 2017

a foreign sovereign) from investments in the United States
in stocks, bonds, other domestic securities, financial
instruments held in the execution of governmental
financial or monetary policy, and interest on deposits in
banks in the United States are exempt from tax under
section 892 and exempt from withholding under sections
1441 and 1442. Payments other than those described
above, including income derived in the U.S. from the
conduct of a commercial activity, income received from a
controlled commercial entity (including gain from the
disposition of any interest in a controlled commercial
entity), and income received by a controlled commercial
entity, do not qualify for exemption from tax under section
892 or exemption from withholding under sections 1441
and 1442. See Temporary Regulations section 1.892-3T.
In addition, certain distributions to a foreign government
from a real estate investment trust (REIT) may not be
eligible for relief from withholding and may be subject to
withholding at 35% of the gain realized. For the definition
of “commercial activities,” see Temporary Regulations
section 1.892-4T.
Amounts allocable to a foreign person from a
partnership’s trade or business in the United States are
considered derived from a commercial activity in the
United States. The partnership's net effectively connected
taxable income is subject to withholding under section
1446.
In general, payments to an international organization
from investment in the United States in stocks, bonds and
other domestic securities, interest on deposits in banks in
the United States, and payments from any other source
within the United States are exempt from tax under
section 892 and exempt from withholding under sections
1441 and 1442. See Temporary Regulations section
1.892-6T. Payments to a foreign central bank of issue
(whether or not wholly owned by a foreign sovereign) or to
the Bank for International Settlements from obligations of
the United States or of any agency or instrumentality
thereof, or from interest on deposits with persons carrying
on the banking business, are also generally exempt from
tax under section 895 and exempt from withholding under
sections 1441 and 1442. In addition, payments to a
foreign central bank of issue from bankers’ acceptances
are exempt from tax under section 871(i)(2)(C) and
exempt from withholding under sections 1441 and 1442.
Effectively connected income or gain from a partnership
conducting a trade or business in the United States may
be subject to withholding under section 1446.
Payments to a foreign tax-exempt organization of
certain types of U.S. source income are also generally
exempt from tax and exempt from withholding. Gross
investment income of a foreign private foundation,

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an entity maintaining an account with an FFI requesting
this form.
Do not use Form W-8EXP if:
You are not a foreign government, international
organization, foreign central bank of issue, foreign
tax-exempt organization, foreign private foundation, or
government of a U.S. possession receiving amounts
subject to withholding under chapter 3 claiming the
applicability of section 115(2), 501(c), 892, 895, or
1443(b). Instead, provide Form W-8BEN-E, or Form
W-8ECI. For example, if you are a foreign tax-exempt
organization claiming a benefit under an income tax
treaty, provide Form W-8BEN-E.
You are receiving withholdable payments from a
withholding agent requesting this form and you do not
have a chapter 4 status identified in Part I, line 4 of this
form.
You are acting as an intermediary (that is, acting not for
your own account, but for the account of others as an
agent, nominee, or custodian). Instead, provide Form
W-8IMY.
You are receiving income that is effectively connected
with the conduct of a trade or business in the United
States. Instead, provide Form W-8ECI.
You are a tax-exempt organization receiving unrelated
business taxable income subject to withholding under
section 1443(a). Instead, provide Form W-8BEN-E or
Form W-8ECI (as applicable) for this portion of your
income.
You are a foreign partnership, a foreign simple trust, or
a foreign grantor trust. Instead, provide Form W-8ECI or
Form W-8IMY. However, a foreign grantor trust is required
to provide documentation of its grantor or other owner for
purposes of section 1446. See Regulations section
1.1446-1.

however, is subject to withholding under section 1443(b)
at a rate of 4%. Effectively connected income or gain from
a partnership conducting a trade or business in the United
States may be subject to withholding under section 1446.
Payments to a government of a possession of the
United States are generally exempt from tax and
withholding under section 115(2).
To establish eligibility for exemption from 30% tax and
withholding for chapter 3 purposes under sections 892,
895, 501(c), or 115(2), a foreign government, international
organization, foreign central bank of issue, foreign
tax-exempt organization, foreign private foundation, or
government of a U.S. possession must provide a Form
W-8EXP to a withholding agent or payer with all
necessary documentation. The withholding agent or payer
of the income may rely on a properly completed Form
W-8EXP to treat the payment, credit, or allocation
associated with the Form W-8EXP as being made to a
foreign government, international organization, foreign
central bank of issue, foreign tax-exempt organization,
foreign private foundation, or government of a U.S.
possession exempt from withholding at the 30% rate (or,
where appropriate, subject to withholding at a 4% rate).
Provide Form W-8EXP to the withholding agent or
payer before income is paid, credited, or allocated to you.
Failure by a beneficial owner to provide a Form W-8EXP
when requested may lead to withholding at the 30% rate,
the backup withholding rate, or the rate applicable under
section 1446.
In addition to the requirements of chapter 3, chapter 4
requires withholding agents to identify chapter 4 status of
payees receiving withholdable payments to determine
whether withholding applies under chapter 4. Under
chapter 4, certain foreign governments, foreign central
banks, international organizations, and foreign entities
described in section 501(c) (other than an insurance
company described in section 501(c)(15)) are not subject
to withholding under chapter 4. A withholding agent may
request this Form W-8EXP to establish your chapter 4
status and avoid withholding.

Giving Form W-8EXP to the withholding agent. Do
not send Form W-8EXP to the IRS. Instead, give it to the
person who is requesting it from you. Generally, this
person will be the one from whom you receive the
payment, who credits your account, or a partnership that
allocates income to you. Generally, a separate Form
W-8EXP must be given to each withholding agent.
Give Form W-8EXP to the person requesting it before
the payment is made, credited, or allocated to you or your
account. If you do not provide this form, the withholding
agent may have to withhold tax at the chapter 3 or
chapter 4 30% rate, the backup withholding rate
(determined under section 3406), or the rate applicable
under section 1446. If you receive more than one type of
income from a single withholding agent, the withholding
agent may require you to submit a Form W-8EXP for each
different type of income.

Chapter 4 also requires participating FFIs and certain
registered deemed-compliant FFIs to document entity
account holders in order to determine their chapter 4
status regardless of whether withholding applies to any
payments made to the entities. If you maintain an account
with an FFI and have a chapter 4 status shown in Part I,
line 4 of this form, provide this Form W-8EXP when
requested by the FFI in order to document your chapter 4
status.
Additional information. For additional information and
instructions for the withholding agent, see the Instructions
for the Requester of Forms W-8BEN, W-8BEN-E,
W-8ECI, W-8EXP, and W-8IMY.

Expiration of Form W-8EXP. Generally, a Form
W-8EXP remains in effect indefinitely until a change of
circumstances makes any information provided on the
form incorrect. In some cases, however, Form W-8EXP
will remain valid only for a period starting on the date the
form is signed and ending on the last day of the third
succeeding calendar year. For example, a Form W-8EXP
provided on February 15, 2015, by a controlled entity of a
foreign government would be subject to the three-year
validity period and thus would expire on December 31,

Who must provide Form W-8EXP. You must give Form
W-8EXP to the withholding agent or payer if you are a
foreign government, international organization, foreign
central bank of issue, foreign tax-exempt organization,
foreign private foundation, or government of a U.S.
possession receiving a withholdable payment or receiving
a payment subject to chapter 3 withholding, or are such
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Instructions for Form W-8EXP (Rev. 7-2017)

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Generally, an amount subject to chapter 4 withholding
is an amount of U.S. source FDAP income that is also a
withholdable payment as defined in Regulations section
1.1473-1(a) to which an exception does not apply under
chapter 4. The exemptions from withholding or taxation
provided for under chapter 3 are not applicable when
determining whether withholding applies under chapter 4.
For exceptions applicable to the definition of a
withholdable payment, see Regulations section
1.1473-1(a)(4) (exempting, for example, certain
nonfinancial payments).

2018, for chapter 3 purposes. For more exceptions to the
indefinite validity period, see Regulations section
1.1441-1(e)(4)(ii) for chapter 3 purposes and Regulations
section 1.1471-3(c)(6)(ii) for chapter 4 purposes.
Change in circumstances. If a change in circumstances
makes any information on the Form W-8EXP you have
submitted incorrect, you must notify the withholding agent
within 30 days of the change in circumstances and you
must file a new Form W-8EXP or other appropriate form.

Definitions

Beneficial owner. For payments other than those for
which a reduced rate of, or exemption from, withholding is
claimed under an income tax treaty, the beneficial owner
of income is generally the person who is required under
U.S. tax principles to include the payment in gross income
on a tax return. A person is not a beneficial owner of
income, however, to the extent that person is receiving the
income as a nominee, agent, or custodian, or to the extent
the person is a conduit whose participation in a
transaction is disregarded. In the case of amounts paid
that do not constitute income, beneficial ownership is
determined as if the payment were income.
Foreign partnerships, foreign simple trusts, and foreign
grantor trusts are not the beneficial owners of income paid
to the partnership or trust. The beneficial owners of
income paid to a foreign partnership are generally the
partners in the partnership, provided that the partner is not
itself a partnership, foreign simple or grantor trust,
nominee, or other agent. The beneficial owners of income
paid to a foreign simple trust (that is, a foreign trust that is
described in section 651(a)) are generally the
beneficiaries of the trust, if the beneficiary is not a foreign
partnership, foreign simple or grantor trust, nominee, or
other agent. The beneficial owners of income paid to a
foreign grantor trust (that is, a foreign trust to the extent
that all or a portion of the income of the trust is treated as
owned by the grantor or another person under sections
671 through 679) are the persons treated as the owners of
the trust. The beneficial owners of income paid to a
foreign complex trust (that is, a foreign trust that is not a
foreign simple trust or foreign grantor trust) is the trust
itself.
The beneficial owner of income paid to a foreign estate
is the estate itself.
These beneficial owner rules apply primarily for
purposes of withholding under sections 1441 and 1442.
The rules also generally apply for purposes of section
1446, with a few exceptions. See Regulations section
1.1446-1 for instances where the documentation
requirements of sections 1441 and 1442 differ from
section 1446.

Amounts exempt from tax under section 895. Section
895 generally excludes from gross income and exempts
from U.S. taxation income a foreign central bank of issue
receives from obligations of the United States (or of any
agency or instrumentality thereof) or from interest on
deposits with persons carrying on the banking business
unless such obligations or deposits are held for, or used in
connection with, the conduct of commercial banking
functions or other commercial activities of the foreign
central bank of issue.
Amounts exempt from tax under section 892. Only a
foreign government or an international organization as
defined below qualifies for exemption from taxation under
section 892. Section 892 generally excludes from gross
income and exempts from U.S. taxation income a foreign
government receives from investments in the United
States in stocks, bonds, or other domestic securities;
financial instruments held in the execution of
governmental financial or monetary policy; and interest on
deposits in banks in the United States of monies
belonging to the foreign government. Income of a foreign
government from any of the following sources is not
exempt from U.S. taxation.
The conduct of any commercial activity.
A controlled commercial entity.
The disposition of any interest in a controlled
commercial entity. For the definition of “commercial
activity,” see Temporary Regulations section 1.892-4T.
Section 892 also generally excludes from gross income
and exempts from U.S. taxation income of an international
organization received from investments in the United
States in stocks, bonds, or other domestic securities and
interest on deposits in banks in the United States of
monies belonging to the international organization or from
any other source within the United States.
Amounts subject to withholding. Generally, an amount
subject to chapter 3 withholding is an amount from
sources within the United States that is fixed or
determinable annual or periodical (FDAP) income. FDAP
income is all income included in gross income, including
interest (as well as OID), dividends, rents, royalties, and
compensation. FDAP income does not include most gains
from the sale of property (including market discount and
option premiums), as well as other specific items of
income described in Regulations section 1.1441-2 (such
as interest on bank deposits and short-term OID).
For purposes of section 1446, the amount subject to
withholding is the foreign partner’s share of the
partnership’s effectively connected taxable income.

Instructions for Form W-8EXP (Rev. 7-2017)

Chapter 3. Chapter 3 means Chapter 3 of the Internal
Revenue Code (Withholding of Tax on Nonresident Aliens
and Foreign Corporations). Chapter 3 contains sections
1441 through 1464.
Chapter 4. Chapter 4 means Chapter 4 of the Internal
Revenue Code (Taxes to Enforce Reporting on Certain
Foreign Accounts). Chapter 4 contains sections 1471
through 1474.

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funds, and certain entities wholly owned by one or more
exempt beneficial owners. In addition, an exempt
beneficial owner includes any person treated as an
exempt beneficial owner under an applicable Model 1 IGA
or Model 2 IGA.

Commercial activities. For purposes of chapter 4,
commercial activities are financial activities of a type
engaged in by an insurance company, custodial
institution, or depository institution (including the act of
accepting deposits). An exempt beneficial owner will not
be considered exempt for chapter 4 purposes with
respect to payments derived from an obligation held in
connection with a commercial financial activity. See
Regulations section 1.1471-6(h), including limitations on
the scope of a commercial financial activity. For purposes
of chapter 3, commercial activities are described in
Temporary Regulations section 1.892-4T.

Financial institution. A financial institution generally
means an entity that is a depository institution, custodial
institution, investment entity, or an insurance company (or
holding company of an insurance company) that issues
cash value insurance or annuity contracts. See
Regulations section 1.1471-5(e).
Foreign central bank of issue. A foreign central bank of
issue is a bank that is by law or government sanction the
principal authority, other than the government itself, to
issue instruments intended to circulate as currency. Such
a bank is generally the custodian of the banking reserves
of the country under whose law it is organized. The Bank
of International Settlements is treated as though it were a
foreign central bank of issue.
A foreign central bank of issue must provide Form
W-8EXP to establish eligibility for exemption from
withholding for payments exempt from tax under either
section 892 or section 895.

Controlled commercial entity. A controlled commercial
entity is an entity engaged in commercial activities
described in Temporary Regulations section 1.892-4T
(whether within or outside the United States) if the foreign
government holds:
Any interest in the entity that is 50% or more of the total
of all interests in the entity, or
A sufficient interest or any other interest in the entity
which provides the foreign government with effective
practical control of the entity.
An entity includes a corporation, a partnership, a trust
(including a pension trust), and an estate. A partnership’s
commercial activities are attributable to its general and
limited partners for purposes of determining whether the
partner is a controlled commercial entity for purposes of
section 892. The partnership’s activities will result in the
partnership having to withhold tax under section 1446 on
commercial income that is the effectively connected
taxable income allocable to a foreign government partner.

Foreign financial institution (FFI). A foreign financial
institution (FFI) generally means a foreign entity that is a
financial institution.
Foreign person. A foreign person includes a
nonresident alien individual, foreign corporation, foreign
partnership, foreign trust, foreign estate, foreign
government, international organization, foreign central
bank of issue, foreign tax-exempt organization, foreign
private foundation, or government of a U.S. possession,
and any other person that is not a U.S. person. It also
includes a foreign branch or office of a U.S. financial
institution or U.S. clearing organization if the foreign
branch is a qualified intermediary. Generally, a payment to
a U.S. branch of a foreign person is a payment to a foreign
person.

Note. A foreign central bank of issue will be treated as a
controlled commercial entity only if it engages in
commercial activities within the United States.
Chapter 4 status. The term chapter 4 status means a
person’s status as a U.S. person, specified U.S. person,
foreign individual, participating FFI, deemed-compliant
FFI, restricted distributor, exempt beneficial owner,
nonparticipating FFI, territory financial institution,
excepted nonfinancial foreign entity (NFFE), or passive
NFFE. See Regulations section 1.1471-1(b) for the
definitions of these terms.

Foreign government. For chapter 3 purposes, a foreign
government includes only the integral parts or controlled
entities of a foreign sovereign as defined in Temporary
Regulations section 1.892-2T. Similar definitions apply for
chapter 4 purposes under Regulations section
1.1471-6(b).
An integral part of a foreign sovereign, in general, is
any person, body of persons, organization, agency,
bureau, fund, instrumentality, or other body, however
designated, that constitutes a governing authority of a
foreign country. The net earnings of the governing
authority must be credited to its own account or to other
accounts of the foreign sovereign, with no portion
benefiting any private person.
A controlled entity of a foreign sovereign is an entity
that is separate in form from the foreign sovereign or
otherwise constitutes a separate juridical entity only if:
It is wholly owned and controlled by the foreign
sovereign directly or indirectly through one or more
controlled entities.
It is organized under the laws of the foreign sovereign
by which it is owned.

Deemed-compliant FFI. Under section 1471(b)(2),
certain FFIs are deemed to comply with the regulations
under chapter 4 without the need to enter into an FFI
agreement with the IRS. However, certain
deemed-compliant FFIs are required to register with the
IRS and obtain a Global Intermediary Identification
Number (GIIN). These FFIs are referred to as registered
deemed-compliant FFIs. See Regulations section
1.1471-5(f).
Exempt beneficial owner. An exempt beneficial owner
means a person that is described in Regulations section
1.1471-6 and includes a foreign government, a political
subdivision of a foreign government, a wholly owned
instrumentality or agency of a foreign government or
governments, an international organization, a wholly
owned agency or instrumentality of an international
organization, a foreign central bank of issue, a
government of a U.S. possession, certain retirement
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Its net earnings are credited to its own account or to
other accounts of the foreign sovereign, with no portion of
its income benefiting any private person.
Its assets vest in the foreign sovereign upon dissolution.
A controlled entity of a foreign sovereign also includes
a pension trust defined in Temporary Regulations section
1.892-2T(c) and may include a foreign central bank of
issue to the extent that it is wholly owned by a foreign
sovereign.
A foreign government must provide Form W-8EXP to
establish eligibility for exemption from withholding for
payments exempt from tax under section 892 or for
purposes of establishing its status as an exempt beneficial
owner.

Participating FFI. A participating FFI is an FFI that has
agreed to comply with the terms of an FFI agreement with
respect to all branches of the FFI, other than a branch that
is a reporting Model 1 FFI or a U.S. branch. The term
participating FFI also includes a reporting Model 2 FFI and
a QI branch of a U.S. financial institution, unless such
branch is a reporting Model 1 FFI.
Specified U.S. person. A specified U.S. person is any
U.S. person other than a person identified in Regulations
section 1.1473-1(c).
Substantial U.S. owner. A substantial U.S. owner (as
described in Regulations section 1.1473-1(b)) means any
specified U.S. person that:
Owns, directly or indirectly, more than 10% (by vote or
value) of the stock of any foreign corporation;
Owns, directly or indirectly, more than 10% of the
profits interests or capital interests in a foreign
partnership;
Is treated as an owner of any portion of a foreign trust
under sections 671 through 679; or
Holds, directly or indirectly, more than a 10% beneficial
interest in a trust.

Intergovernmental agreement (IGA). An IGA means a
Model 1 IGA or a Model 2 IGA. For a list of jurisdictions
treated as having in effect a Model 1 or Model 2 IGA, see
the list of jurisdictions at www.treasury.gov/resourcecenter/tax-policy/treaties/Pages/FATCA-Archive.aspx.
A Model 1 IGA means an agreement between the
United States or the Treasury Department and a foreign
government or one or more agencies to implement
FATCA through reporting by FFIs to such foreign
government or agency thereof, followed by automatic
exchange of the reported information with the IRS. An FFI
in a Model 1 IGA jurisdiction that performs account
reporting to the jurisdiction’s government is referred to as
a reporting Model 1 FFI.
A Model 2 IGA means an agreement or arrangement
between the U.S. or the Treasury Department and a
foreign government or one or more agencies to implement
FATCA through reporting by FFIs directly to the IRS in
accordance with the requirements of an FFI agreement,
supplemented by the exchange of information between
such foreign government or agency thereof and the IRS.
An FFI in a Model 2 IGA jurisdiction that has entered into
an FFI agreement with respect to a branch is a
participating FFI, but may be referred to as a reporting
Model 2 FFI.

Territory financial institution. The term territory
financial institution means a financial institution that is
incorporated or organized under the laws of any U.S.
territory. However, an investment entity that is not also a
depository institution, custodial institution, or specified
insurance company is not a territory financial institution.
Withholdable payment. The term withholdable payment
means an amount subject to withholding for purposes of
chapter 4 as described in Amounts subject to withholding,
earlier. Also see Regulations section 1.1473-1(a) for the
definition of withholdable payment.
Withholding agent. Any person, U.S. or foreign, that has
control, receipt, custody, disposal, or payment of U.S.
source FDAP income subject to chapter 3 or 4 withholding
is a withholding agent. The withholding agent may be an
individual, corporation, partnership, trust, association, or
any other entity, including (but not limited to) any foreign
intermediary, foreign partnership, and U.S. branches of
certain foreign banks and insurance companies.

International organization. For purposes of chapter 3,
an international organization is any public international
organization entitled to enjoy privileges, exemptions, and
immunities as an international organization under the
International Organizations Immunities Act (22 U.S.C.
288-288(f)). In general, to qualify as an international
organization, the United States must participate in the
organization pursuant to a treaty or under the authority of
an Act of Congress authorizing such participation.
Any organization that qualifies as an international
organization under chapter 3 also qualifies as an
international organization under chapter 4.
For purposes of chapter 4, an international organization
also includes any intergovernmental or supranational
organization that is comprised primarily of foreign
governments, that is recognized as an intergovernmental
or supranational organization under a foreign law similar
to 22 U.S.C. 288-288(f) or that has in effect a
headquarters agreement with a foreign government, and
whose income does not inure to the benefit of private
persons.
Instructions for Form W-8EXP (Rev. 7-2017)

Specific Instructions
Part I — Identification of Beneficial
Owner

Before completing Part I, complete the Worksheet for
Foreign Governments, International Organizations, and
Foreign Central Banks of Issue, later, to determine
whether amounts received are or will be exempt from U.S.
tax under section 892 or 895 and exempt from withholding
under sections 1441 and 1442. Use the results of this
worksheet to check the appropriate box on line 3 and in
Part II. Do not give the worksheet to the withholding agent.
Instead, keep it for your records.
Line 1. Enter the full name of the organization.
Line 2. Enter the country under the laws of which the
foreign government or other foreign organization was
created, incorporated, organized, or governed.
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Model 1 FFI), direct reporting NFFE, check the “GIIN” box
and provide your GIIN. For payments made prior to
January 1, 2015, a Form W-8EXP provided by a reporting
Model 1 FFI need not contain a GIIN. For payments made
prior to January 1, 2016, a sponsored direct reporting
NFFE may provide the GIIN of its sponsoring entity.

Line 3. Check the one box that applies. A foreign central
bank of issue (wholly owned by a foreign sovereign)
should check the “Foreign government” box. If you are a
Foreign private foundation, you should check the “Foreign
private foundation” box rather than the “Foreign
tax-exempt organization” box.

Line 8b. If you are providing this Form W-8EXP to
document yourself as an account holder (as defined in
Regulations section 1.1471-5(a)(3)) with respect to a
financial account (as defined in Regulations section
1.1471-5(b)) that you hold at a U.S. office of a financial
institution (including a U.S. branch of an FFI) and you
receive U.S. source income reportable on a Form 1042-S
associated with this form, you must provide the TIN issued
to you by the jurisdiction in which you are a tax resident
identified on line 5 unless:
You have not been issued a TIN (including if the
jurisdiction does not issue TINs), or
You properly identified yourself as a foreign
government, foreign central bank of issue, international
organization, or government of a U.S. possession on
line 3.
If you are providing this form to document a financial
account described above but you do not enter a TIN on
line 8b, and you are not a foreign government, foreign
central bank of issue, international organization, or
government of a U.S. possession, you must provide the
withholding agent with an explanation of why you have not
been issued a TIN. For this purpose, an explanation is a
statement that you are not legally required to obtain a TIN
in your jurisdiction of tax residence. The explanation may
be written on line 8b, in the margins of the form, or on a
separate attached statement associated with the form. If
you are writing the explanation on line 8b, you may
shorten it to “not legally required.” Do not write “not
applicable.”

Line 4. Check the one box that applies to your chapter 4
status (if necessary). You are required to provide a
chapter 4 status if you are the payee of a withholdable
payment or hold an account with an FFI requesting this
form. See Regulations section 1.1471-3(a) for the
definition of a payee for purposes of chapter 4. By
checking a box on this line, you are representing that you
qualify for this classification and, if you are claiming a
status as an exempt beneficial owner, that you are the
beneficial owner of the payments to which this form
relates for purposes of chapter 4.
For certain chapter 4 statuses, you are required to

TIP complete an additional line on this form certifying

that you meet the conditions of the status
indicated on line 4 (as defined under Regulations section
1.1471-5 or 1.1471-6 or an applicable IGA). Make sure
you complete the required portion of this form before
signing and providing it to the withholding agent.
If you do not certify as to your chapter 4 status,
this Form W-8EXP will not be valid for purposes of
CAUTION chapter 4 if you receive a withholdable payment at
any time in the future. For example, if you do not certify as
to your chapter 4 status because the only payments you
receive from the withholding agent are with respect to
grandfathered obligations described in Regulations
section 1.1471-2(b), then you will be required to resubmit
Form W-8EXP and certify to your chapter 4 status if you
receive a withholdable payment in the future. You may
consider certifying to your chapter 4 status even if not
required in order to avoid resubmitting Form W-8EXP to
the withholding agent. See Expiration of Form W-8EXP,
earlier.

!

Line 9. This line may be used by the filer of Form
W-8EXP or by the withholding agent to whom it is
provided to include any referencing information that is
necessary or useful to the withholding agent in carrying
out its obligations. For example, a filer may use line 9 to
include the name and number of the account for which the
filer is providing the form.

Line 5. The permanent address of a foreign government,
international organization, or foreign central bank of issue
is where it maintains its principal office. For all other
organizations, the permanent address is the address in
the country where the organization claims to be a resident
for tax purposes. Do not show the address of a financial
institution, a post office box, or an address used solely for
mailing purposes unless such address is the only
permanent address you use and it appears as your
registered address in your organizational documents.

Part II — Qualification Statement for
Chapter 3 Status
You are not required to complete a chapter 3

TIP qualification statement if you are submitting this

form to document your chapter 4 status and are
not receiving a payment that is subject to withholding
under chapter 3. However, in such a case, you may also
provide Form W-8BEN-E to document your chapter 4
status.

Line 6. Enter the mailing address only if it is different from
the address shown on line 5.
Line 7. A U.S. taxpayer identification number (TIN)
means an employer identification number (EIN). A U.S.
TIN is generally required if you are claiming an exemption
or reduced rate of withholding based solely on your claim
of tax-exempt status under section 501(c) or private
foundation status. Use Form SS-4, to obtain an EIN.

Line 10. All foreign governments claiming the
applicability of section 892 must check box 10a as well as
box 10b or box 10c, whichever applies. Enter the name of
the foreign sovereign’s country on line 10b (if the entity is
an integral part of a foreign government) or on line 10c (if
the entity is a controlled entity). A central bank of issue
(wholly owned by a foreign sovereign) should check
box 10c.

Line 8a. If the organization has registered with the IRS as
a participating FFI (including a reporting Model 2 FFI),
registered deemed-compliant FFI (including a reporting
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Regulations section 1.1471-6). By checking this box, you
are certifying to the statement made in line 17.

Line 11. Check this box if you are an international
organization. By checking this box, you are certifying to all
the statements made in line 11.

Line 18. Check this box if you are an exempt retirement
plan of a foreign government as defined for purposes of
chapter 4. By checking this box, you are certifying to all
the statements made in line 18.

Line 12. Check this box if you are a foreign central bank
of issue for purposes of chapter 3 (see definitions) not
wholly owned by a foreign sovereign. By checking this
box, you are certifying to all the statements made in
line 12.

Line 19. Check this box if you are a 501(c) organization
other an insurance company described in section 501(c)
(15). By checking this box, you are certifying to the
statement made in line 19.

Line 13. If you are a foreign tax-exempt organization, you
must attach a statement setting forth any income that is
includible under section 512 in computing your unrelated
business taxable income.
Box 13a. Check this box if you have been issued a
determination letter by the IRS. Enter the date of the IRS
determination letter.
Box 13b. Check this box if you do not have an IRS
determination letter, but are providing an opinion of U.S.
counsel concluding that you are an organization
described in section 501(c).
Box 13c. If you are a section 501(c)(3) organization,
check this box if you are not a private foundation. You
must attach to the withholding certificate an affidavit
setting forth sufficient facts concerning your operations
and support to enable the IRS to determine that you would
be likely to qualify as an organization described in section
509(a)(1), (2), (3), or (4). See Rev. Proc. 92-94, 1992-2
C.B. 507, section 4, for information on affidavit
preparation of foreign equivalents of domestic public
charities.
Box 13d. Check this box if you are a section 501(c)(3)
organization and you are a private foundation described in
section 509.

Line 20. Check box 20a if you are passive NFFE. If you
do not have any substantial U.S. owners, check box 20b.
If you have any substantial U.S. owners, you must provide
a statement with the information set forth on line 20c.
Line 21. Check box 21 if you are a sponsored direct
reporting NFFE. Provide the name of your sponsoring
entity in the space provided. By checking this box, you are
certifying to the statements made in line 21.

Part IV — Certification

Form W-8EXP must be signed and dated by an
authorized official of the foreign government, international
organization, foreign central bank of issue, foreign
tax-exempt organization, foreign private foundation, or
government of a U.S. possession, as appropriate. By
signing Form W-8EXP, the authorized representative,
officer, or agent also agrees to provide a new form within
30 days following a change in circumstances that makes
any certification made on the form incorrect (unless no
future payments will be made to the organization by the
withholding agent). The authorized representative, officer,
or agent must also check the box to certify that he or she
has the capacity to sign for the organization.

Line 14. Check this box if you are a government of a U.S.
possession. By checking this box you are certifying to the
statements made in line 14.

A withholding agent may allow you to provide this form
with an electronic signature. The electronic signature must
indicate that the form was electronically signed by a
person authorized to do so (for example, with a time and
date stamp and statement that the form has been
electronically signed). Simply typing your name into the
signature line is not an electronic signature.

Part III — Qualification Statement for
Chapter 4 Status
You are not required to complete a chapter 4

TIP qualification statement if you are not the payee of

a withholdable payment or are not an
accountholder holding an account with an FFI requesting
this form.

Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to provide the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the
right amount of tax.

Line 15. Check this box to indicate that you are treated
as a nonreporting FFI under an applicable IGA (and as
defined in the IGA). You must identify the applicable IGA
by entering the name of the jurisdiction that has the
applicable IGA in effect with the United States. You must
also provide the withholding agent with the class of entity
described in Annex II of the IGA applicable to your status.
If you are an FFI treated as a registered
deemed-compliant FFI under an applicable Model 2 IGA,
you must provide your GIIN in the space provided.

You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.

Line 16. Check this box if you are a territory financial
institution. By checking this box, you are certifying to the
statement in line 16.

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
average time is: Recordkeeping, 6 hr., 42 min.;
Learning about the law or the form, 5 hr.,18 min.;
Preparing and providing the form, 8 hr., 2 min.

Line 17. Check this box if you are a foreign government,
government of a U.S. possession, or foreign central bank
of issue as defined for purposes of chapter 4 (see
Instructions for Form W-8EXP (Rev. 7-2017)

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If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
send us comments from IRS.gov/FormComments. You
can write to the Internal Revenue Service, Tax Forms and

Publications, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send Form W-8EXP to
this office. Instead, give it to your withholding agent.

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Keep for Your Records
WORKSHEET FOR FOREIGN GOVERNMENTS, INTERNATIONAL ORGANIZATIONS, AND FOREIGN CENTRAL BANKS OF ISSUE
(Do not give to the withholding agent.)

Complete this worksheet to determine whether amounts received are or will be exempt from U. S. tax under section 892 or
section 895 and exempt from withholding under sections 1441 and 1442.
Foreign governments and foreign central banks of issue, start with question 1.
International organizations, go directly to question 6.
FOREIGN GOVERNMENT

Yes

No

Yes

No

Yes

No

1 a Is the foreign government an integral part of a foreign sovereign (see Definitions)? . . . . . . . . . . . . . . . .
(If “Yes,” go to question 4. If “No,” answer question 1b.)
b Is the foreign government a controlled entity of a foreign sovereign (see Definitions)? . . . . . . . . . . . . . .
(If “Yes,” answer question 2a. If “No,” go to question 7a.)
2 a Is the controlled entity a foreign central bank of issue (see Definitions)? . . . . . . . . . . . . . . . . . . . . . . . . . .
(If “Yes,” answer question 2b. If “No,” go to question 3.)
b Is the foreign central bank of issue engaged in commercial activities within the United States? . . . . . . .
(If “Yes,” answer question 7a. If “No,” go to question 4.)
3
Is the controlled entity engaged in commercial activities anywhere in the world? . . . . . . . . . . . . . . . . . . . .
(If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not
complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,”
answer question 4.)
4
Does the foreign government or foreign central bank of issue (wholly owned by the foreign sovereign)
receive income directly or indirectly from any controlled commercial entities or income derived from the
disposition of any interest in a controlled commercial entity (see Definitions)? . . . . . . . . . . . . . . . . . . . . .
(If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not
complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,”
answer question 5.)
5
Is any of the income received by the foreign government or foreign central bank of issue (wholly owned
by the foreign sovereign) from sources other than investments in the United States in stocks, bonds,
other domestic securities (as defined in Temporary Regulations section 1.892-3T(a)(3)), financial
instruments held in the execution of governmental financial or monetary policy (as defined in
Temporary Regulations section 1.892-3T(a)(4) and (a)(5)), or interest on deposits in banks in the
United States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not
complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,”
check the appropriate box on line 10 of Form W-8EXP.)
INTERNATIONAL ORGANIZATION
6

Is the international organization an organization in which the United States participates pursuant to any
treaty or under an Act of Congress authorizing such participation and to which the President of the
United States has issued an Executive Order entitling the organization to enjoy the privileges,
exemptions, and immunities provided under the International Organization Immunities Act (22 U.S.C.
288, 288e, 288f)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(If “Yes,” check the box on line 11 of Form W-8EXP. If “No,” income may be subject to withholding. Do
not complete this form for such income. Instead, complete Form W-8BEN-E or W-8ECI.)

FOREIGN CENTRAL BANK OF ISSUE
7 a Is the entity, whether wholly or partially owned by the foreign sovereign, a foreign central bank of
issue? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(If “Yes,” answer question 7b. If “No,” income is not exempt from tax under section 895 and may be
subject to withholding. Do not complete Form W-8EXP for such income. Instead, complete Form
W-8BEN-E or W-8ECI.)
b Is the income received by the foreign central bank of issue from sources other than obligations of the
United States (or any agency or instrumentality thereof) or from interest on deposits with persons
carrying on the banking business? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(If “Yes,” income is not exempt from tax under section 895 and may be subject to withholding. Do not
complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,”
answer question 7c.)
c Are the obligations of the United States (or any agency or instrumentality thereof) or bank deposits
owned by the foreign central bank of issue held for, or used in connection with, the conduct of
commercial banking functions or other commercial activities by the foreign central bank of
issue? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(If “Yes,” income is not exempt from tax under section 895 and may be subject to withholding. Do not
complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,”
check the box on line 12 of Form W-8EXP.)

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