Form W-8 is an essential part of the QI documentation requirements. Forms W-8 serve to document clients both for purposes of US NRA tax (chapter 3) and FATCA (chapter 4) . There are five types of Form W-8 that can be used for different types of account holders.

 

Instructions for requester of Forms W-8

Information about all Forms W-8.

  pdf INSTRUCTIONS GENERAL W-8 (04-18) (199 KB)

 

Form W-8BEN - Individuals

For individual 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 that are individuals 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.

pdf FORM W-8BEN (10-21) (66 KB)

pdf INST W-8BEN (10-21) (190 KB)

 

Form W-8BEN-E - Entities

For entity clients that are beneficial owners, a QI must have valid documentation in order to provide a reduced rate of US withholding. Valid documentation for entity beneficial owners can be either a Form W-8BEN-E or other forms of identification as provided under the IRS approved KYC Rules for the jurisdiction in which the QI operates.

pdf FORM W-8BEN-E (10-21) (307 KB)

pdf INST W-8BEN-E (10-21) (293 KB)

 

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.

pdf FORM & INSTRUCTIONS W-8CE (4-09) (234 KB)

 

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.

pdf FORM W-8ECI-(10-21) (78 KB)

pdf INST W-8ECI-(10-21) (148 KB)

 

Form W-8EXP

Form W-8EXP is used to document clients that are non-US governments, international organizations or non-US tax exempt organizations.

pdf FORM W-8EXP (07-17) (114 KB)

pdf INST W-8EXP (07-17) (192 KB)

 

Form W-8IMY

Form W-8IMY must be obtained from clients that are intermediaries and/or FFIs, 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, it must indicate its QI-EIN, WP-EIN or WT-EIN and GIIN in order for the form to be valid.

pdf FORM W-8IMY (10-21) (68 KB)

pdf INST W-8IMY (10-21) (293 KB)