Form W-8
Form W-8 is an essential part of the documentation requirements of the QI regime. There are five types of Form W-8 that can be used for different types of account holders. Form W-8CE was published by the IRS in April 2009 and the rest of the W-8 Forms were published by the IRS in January 2006.
Instructions for requester of Forms W-8
Information about all Forms W-8.
INSTRUCTIONS FOR REQUESTER OF FORM W-8 (05-06) (35.88 kB) Download
Form W-8BEN
For clients that are beneficial owners, a QI must have valid documentation in order to provide a reduced rate of US withholding. Valid documentation for beneficial owners can be either a Form W-8BEN or other forms of identification as provided under the IRS approved KYC Rules for the jurisdiction in which the QI operates.
FORM W-8BEN (02-06) (64.76 kB) Download
INSTRUCTIONS W-8BEN (02-06) (43.82 kB) Download
Form W-8CE
This is a new form (published in April 2009) and is to be used to document covered US expatriates, who are subject to special US tax rules. See the form instructions for a definition of covered expatriate.
FORM & INSTRUCTIONS W-8CE (04-09) (234.14 kB) Download
Form W-8ECI
Form W-8ECI is used to certify that income is effectively connected with a US trade or business, and therefore not subject to US NRA withholding. This form typically is used by non-US clients that have a branch in the US.
FORM W-8ECI (02-06) (55.28 kB) Download
INSTRUCTIONS W-8ECI (02-06) (32.04 kB) Download
Form W-8EXP
Form W-8EXP is used to document clients that are non-US governments, international organizations or non-US tax exempt organizations.
FORM W-8EXP (02-06) (58.21 kB) Download
INSTRUCTIONS W-8EXP (02-06) (37.47 kB) Download
Form W-8IMY
Form W-8IMY must be obtained from clients that are intermediaries, including QIs, non-QIs, non-US partnerships and non-US trusts. In case the client is a QI, Withholding Foreign Partnership or Withholding Foreign Trust must indicate its QI-EIN, WP-EIN or WT-EIN in order for the form to be valid.
FORM W-8IMY (02-06) (65.57 kB) Download
INSTRUCTIONS W-8IMY (02-06) (44.39 kB) Download
