![]() ![]() However, a withholding agent making a payment to a foreign person need not withhold if the foreign person assumes responsibility for withholding on the payment as a qualified intermediary, a withholding foreign person or (b) a beneficial owner that is a foreign person entitled toĪ reduced rate of withholding. Payment with documentation (for example, Form W-8 or Form W-9) upon which it can rely to treat the payment as made to (a) a payee that is a U.S. Throughout these instructions, a reference to or mention of ∿orm W-8 includes Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.įor purposes of section 14, a withholding agent must withhold 30% of any payment of an amount subject to withholding made to a payee that is a foreign person unless it can associate the ![]() Instructions, see those forms and their accompanying instructions. ![]() Branches for United States Tax Withholding.įor general information and the purpose of each of the forms described in these taxpayer identification number.įorm W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding.įorm W-8ECI, Certificate of Foreign Persons Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in theįorm W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding.įorm W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Section references are to the Internal Revenue Code unless otherwise noted.Ī Form W-8 provided by a foreign grantor trust with 5 or fewer grantors is valid even if the trust does not provide a U.S. Instructions for the Requestor of Forms W-8BEN, W-8ECI, W-8EXP and W-8IMY ![]()
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