| Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, & W-8IMY |
2003 Tax Year |
Substitute Forms W-8
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
You may develop and use your own Forms W-8BEN, W-8ECI, W-8EXP, or W-8IMY (a substitute form) if its content is substantially
similar to the IRS's
official Forms W-8BEN, W-8ECI, W-8EXP, or W-8IMY (to the extent required by these instructions) and it satisfies certain certification
requirements.
You may develop and use a substitute form that is in a foreign language, provided that the substitute form also provides the
English version of the
statements and information otherwise required to be included on the substitute form. You may combine Forms W-8BEN, W-8ECI,
W-8EXP, and W-8IMY into a
single substitute form.
The substitute form must contain instructions that adequately inform the beneficial owner of what is meant by permanent residence
address and
beneficial ownership. You are, however, encouraged to provide all relevant instructions, especially if the payee requests
them.
You may incorporate a substitute Form W-8 into other business forms you customarily use, such as account signature cards,
provided the required
certifications are clearly set forth. However, you may not:
- Use a substitute form that requires the payee, by signing, to agree to provisions unrelated to the required certifications
or
- Imply that a person may be subject to 30% foreign-person withholding or backup withholding unless that person agrees to provisions
on the
substitute form that are unrelated to the required certifications.
A substitute Form W-8 is valid only if it contains the same penalties of perjury statement as the official forms and the required
signature.
However, if the substitute form is contained in some other business form, the words “information on this form” may be modified to refer to that
portion of the business form containing the substitute form information. The design of the substitute form must be such that
the information and
certifications that are being attested to by the penalties of perjury statement clearly stand out from any other information
contained in the form.
Content of Substitute Form
The substitute Form W-8BEN must contain all of the information required in Part I, lines 1 through 5, and line 6, if a U.S.
TIN is required. The
certifications in Part II must be included in a substitute form only if treaty benefits are claimed, and then only to the
extent that the
certifications are required. For example, if the substitute form is intended for use by individuals only, the certifications
contained in boxes
9c and 9d are not required.
Penalties of perjury statement.
The design of the substitute Form W-8BEN must be such that the information and certifications that are being attested
to by the penalties of
perjury statement clearly stand out from any other information contained on the form. Additionally, the following statement
must be presented in the
same manner as in the preceding sentence and must appear immediately above the single signature line: “ The Internal Revenue Service does not
require your consent to any provisions of this document other than the certifications required to establish your status as
a non-U.S. person and, if
applicable, obtain a reduced rate of withholding.”
The substitute Form W-8ECI must contain all of the information required in Part I, other than lines 7 or 8. The certifications
in Part II of Form
W-8ECI must be included in a substitute form.
Penalties of perjury statement.
The design of the substitute Form W-8ECI must be such that the information and certifications that are being attested
to by the penalties of
perjury statement clearly stand out from any other information contained on the form. Additionally, the following statement
must be presented in the
same manner as in the preceding sentence and must appear immediately above the single signature line: “ The Internal Revenue Service does not
require your consent to any provisions of this document other than the certifications required to establish your status as
a non-U.S. person and that
the income for which this form is provided is effectively connected with the conduct of a trade or business within the United
States.”
The substitute Form W-8EXP must contain all of the information required in Part I, lines 1 through 5, and line 6, if a U.S.
TIN is required. The
substitute Form W-8EXP must also contain all of the statements and certifications contained in Parts II and III, but a specific
part needs to be
included (in its entirety) only if it is relevant. For example, if the only beneficial owners a U.S. withholding agent has
as account holders are
foreign governments, the withholding agent may use a substitute Form W-8EXP that contains only the required information in
Part I, plus the required
statements and certifications from Part II that are related to foreign governments.
Penalties of perjury statement.
The design of the substitute Form W-8EXP must be such that the information and certifications that are being attested
to by the penalties of
perjury statement clearly stand out from any other information contained on the form. Additionally, the following statement
must be presented in the
same manner as in the preceding sentence and must appear immediately above the single signature line: “ The Internal Revenue Service does not
require your consent to any provisions of this document other than the certifications required to establish your status 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.”
The substitute Form W-8IMY must contain all of the information required in Part I, lines 1 through 5, and line 6, if a U.S.
TIN is required. The
substitute Form W-8IMY must also contain all of the statements and certifications contained in Parts II, III, IV, V, or VI,
but a specific part needs
to be included (in its entirety) only if it is relevant. For example, if the only intermediaries a U.S. withholding agent
has as account holders are
qualified intermediaries, the withholding agent may use a substitute Form W-8IMY that contains only the required information
from Part I, plus the
statements and certifications from Part II. A substitute Form W-8IMY must also incorporate the same attachments as the official
form. A withholding
agent may also include any information in a substitute Form W-8IMY, or require any information to be associated with the form,
that is reasonably
related to his obligation to withhold and correctly report payments.
Penalties of perjury statement.
The design of the substitute Form W-8IMY must be such that the information and certifications that are being attested
to by the penalties of
perjury statement clearly stand out from any other information contained on the form. Additionally, the following statement
must be presented in the
same manner as in the preceding sentence and must appear immediately above the single signature line: “ The Internal Revenue Service does not
require your consent to any provisions of this document other than the certifications required to establish your status as
a qualified intermediary, a
nonqualified intermediary, a specific type of U.S. branch, a withholding foreign partnership, a withholding foreign trust,
a nonwithholding foreign
partnership, a nonwithholding foreign simple trust, or a nonwithholding foreign grantor trust.”
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