W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form W-8-BEN-E W-8-BEN-E - Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)	Form	Modified	Repair queued
Form W-8IMY W-8IMY - Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding	Form	Modified	Repair queued
Form W-8EXP W-8EXP - Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding	Form	Modified	Repair queued
Form W-8ECI W-8ECI - Certificate of Foreign Persons Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States	Form	Modified	Repair queued
Form W-8BEN W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding	Form	Modified	Repair queued
TD 9926.pdf	Supplementary Document	Uploaded 2021-11-16	Repair queued
1545-1621 Supporting Statement.docx	Supporting Statement A	Uploaded 2023-09-13	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
209680	W-8-BEN-E - Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)	Form	Modified
194664	W-8IMY - Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding	Form	Modified
194663	W-8EXP - Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding	Form	Modified
194660	W-8ECI - Certificate of Foreign Persons Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States	Form	Modified
18937	W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding	Form	Modified

ICR Details

OMB Control No: 1545-1621	ICR Reference No: 202309-1545-004
Status: Received in OIRA	Previous ICR Reference No: 202104-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/20/2023

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2025
Responses	3,390,700	3,390,640
Time Burden (Hours)	30,562,942	30,561,468
Cost Burden (Dollars)	0	0

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Abstract: Regulations under Internal Revenue Code (IRC) sections 1441, 1442, 1443, 1445, and 1446 provide the manner in which foreign persons (individuals, businesses and other for-profit organizations, foreign governments, international organizations, partnerships, and tax-exempt organizations) must submit certifications to a withholding agent for reduction of, or exemption from, U.S. tax withholding.

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Authorizing Statute(s): US Code: 26 USC 1446 Name of Law: Withholding Of Tax On Foreign Partners' Share Of Effectively Connected Income
   US Code: 26 USC 1442 Name of Law: Withholding of tax on foreign corporations.
   US Code: 26 USC 1443 Name of Law: Foreign tax-exempt organizations.
   US Code: 26 USC 1441 Name of Law: Withholding of tax on nonresident aliens.
   US Code: 26 USC 1445 Name of Law: Withholding Of Tax On Dispositions Of United States Real Property Interests
   US Code: 26 USC 897(l) Name of Law: Exception For Qualified Foreign Pension Funds
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 80042	12/29/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 64981	09/20/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 5

table that charts list of burden

IC Title	Form No.	Form Name
W-8-BEN-E - Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)	W-8-BEN-E	Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding	W-8BEN	Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
W-8ECI - Certificate of Foreign Persons Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States	W-8ECI	Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
W-8EXP - Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding	W-8EXP	Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
W-8IMY - Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding	W-8IMY	Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	3,390,700	3,390,640	0	60	0	0
Annual Time Burden (Hours)	30,562,942	30,561,468	0	1,474	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The IRS added language and six checkboxes to Form W-8EXP to allow a withholding qualified holder under IRC section 1445 to use the form to establish that it is treated as a U.S. person and claim an exemption to withholding pursuant to IRC section 897(l). This increases the estimated number of responses by 60 and the estimated burden hours by 1,474 annually due to Agency Discretion.

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Annual Cost to Federal Government: $165,776

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/20/2023

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