- Establish that the payee is not a U.S. person.
- Claim that the payee is the beneficial owner of the income for which Form W-8 EXP is given.
- 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.
Countries and Languages
| Countries | Languages |
|---|---|
| USA | English |
| French | |
| German | |
| German (New Spelling) |
Basic Information
| Field | Description |
|---|---|
| Form | The fixed W-8EXP string, if applicable. |
| Box 1 - Name of Organization | The name of the organization. |
| Box 2 - Country of Incorporation or Organization | The country under the laws of which the foreign government or other foreign organization was created, incorporated, organized, or governed. |
Entity Type and Status
Box 3 - Type of Entity
| Field | Description |
|---|---|
| Foreign Government | The type of entity. |
| International Organization | The type of entity. |
| Foreign Central Bank of Issue | The type of entity. |
| Foreign Tax-Exempt Organization | The type of entity. |
| Foreign Private Foundation | The type of entity. |
| Government of US Possession | The type of entity. |
Box 4 - Chapter 4 Status FATCA Status
| Field | Description |
|---|---|
| Participating FFI | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| Reporting Model 1 FFI | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| Reporting Model 2 FFI | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| Registered Deemed-Compliant FFI | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| Nonreporting IGA FFI | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| Territory Financial Institution | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| International Organization | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| Foreign Government | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| Exempt Retirement Plan of Foreign Government | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| 501(c ) Organization | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| Passive NFFE | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| Direct Reporting NFFE | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
| Sponsored Direct Reporting NFFE | The Foreign Account Tax Compliance Act (FATCA) status of the entity. |
Address Information
Box 5 - Permanent Residence Address
| Field | Description |
|---|---|
| Address | The permanent residence address of the organization. |
| City and State or Province | The permanent residence address of the organization. |
| Country | The permanent residence address of the organization. |
Box 6 - Mailing Address
| Field | Description |
|---|---|
| Address | The address to which correspondence should be sent. |
| City and State or Province | The address to which correspondence should be sent. |
| Country | The address to which correspondence should be sent. |
Identification Numbers
| Field | Description |
|---|---|
| Box 7 - US TIN | The U.S. taxpayer identification number. |
| Box 8a - GIIN | The Global Intermediary Identification Number (GIIN) of the entity. |
| Box 8b - Foreign TIN | The Foreign Tax Identification Number (Foreign TIN) of the entity. |
| Box 9 - Reference Number | Any useful referencing information. |
Entity Classification and Exemptions
Government Entity Classifications
| Field | Description |
|---|---|
| Box 10a | Indicates that the entity identified in Part I is a foreign government within the meaning of section 892 and the payments are within the scope of the exemption granted by section 892. |
| Box 10b | Indicates that the entity identified in Part I is an integral part of the government. |
| Box 10b - Integral Part of the Government of | The name of the foreign sovereign’s country, if the entity is a controlled entity. |
| Box 10c | Indicates that the entity identified in Part I is a controlled entity of the government. |
| Box 10c - Controlled Entity of the Government of | The name of the foreign sovereign’s country, if the entity is a controlled entity. |
Organizational Classifications
| Field | Description |
|---|---|
| Box 11 | Indicates that the entity is an international organization. |
| Box 12 | Indicates that the organization is a foreign central bank of issue not wholly owned by a foreign sovereign. |
| Box 13a | Indicates that the entity has been issued a determination letter by the IRS. |
| Box 13a - Date | The date of the IRS determination letter. |
| Box 13b | Indicates that the entity doesn’t have an IRS determination letter, but is providing an opinion of U.S. counsel concluding that you are an organization described in section 501(c). |
| Box 13c | Indicates that the entity is not a private foundation. |
| Box 13d | If it is concluded that the entity identified in Part I is described in section 501(c)(3), indicates that the entity is a private foundation described in section 509. |
| Box 14 | Indicates that the entity is a government of a U.S. possession. |
FATCA and IGA Classifications
| Field | Description |
|---|---|
| Box 15 | Indicates that the entity is a treated as a nonreporting FFI under an applicable IGA (and as defined in the IGA). |
| Box 15 - Meets the Requirements | The name of the jurisdiction that has the applicable IGA in effect with the United States. |
| Box 15 - Is Treated As | The withholding agent with the class of entity described in Annex II of the IGA applicable to your status. |
| Box 15 - GIIN | The GIIN (if the entity is an FFI treated as a registered deemed-compliant FFI under an applicable Model 2 IGA). |
| Box 16 | Indicates that the entity is a territory financial institution. |
| Box 17 | Indicates that the entity is a foreign government, government of a U.S. possession, or foreign central bank. |
| Box 18 | Indicates that the entity is an exempt retirement plan of a foreign government. |
| Box 19 | Indicates that the entity is a 501(c) organization other than an insurance company described in section 501(c) (15). |
NFFE Classifications
| Field | Description |
|---|---|
| Box 20a | Indicates that the entity is a passive NFFE. |
| Box 20b | Indicates that the entity does not have any substantial U.S. owners. |
| Box 20c | Indicates that the entity has provided a statement including the name, address and TIN of each substantial U.S. owner or the NFFE. |
| Box 21 - Name of Sponsoring Entity | The name of the sponsoring entity. |
| Box 21 | Indicates that the entity is a sponsored direct reporting NFFE. |
Signature Information
| Field | Description |
|---|---|
| Print Name | The printed name of the authorized official. |
| Date | The date of signing. |
| Capacity to Sign | Specifies that an authorized representative or agent have the capacity to sign for the entity specified in the Box 1 - Name of Organization field. |
Key Fields
- Box 1 - Name of Organization
- Date