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Tax Documents
for Non-U.S. Citizens and Entities |
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Below are links to download
the new IRS W-8 forms and accompanying instructions. Please complete,
sign, and return the form to us. If you currently
have an account with us, be sure to include your account number on
the top of the form. Note that we cannot accept a facsimile copy
of any form. Signed originals must be mailed.
If you have any questions about the new forms, please consult your tax
advisor. For additional information, visit the IRS website at www.irs.ustreas.gov for
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign
Corporations. |
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Please review the following information
to determine which form applies to you: |
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1. Certificate of Foreign Status of
Beneficial Owner for United States Tax Withholding |
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For use by foreign persons including non-resident
individuals and non US corporations, partnerships, estates, and trusts
who are the beneficial owners of the income whether or not entitled
to the portfolio interest exemption or a reduced rate of withholding
pursuant to a tax treaty. |
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W-8 BEN Form |
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W-8 BEN Instructions |
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2. Certificate of Foreign Person's Claim
for Exemption From Withholding on Income Effectively Connected With
the Conduct of a Trade or Business in the United States |
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For use by foreign persons or foreign entities
claiming an exemption from withholding tax on payments of US source
income which is effectively connected with the conduct of a trade or
business in the US. You must provide a US Taxpayer
Identification Number (TIN) for this Form to be valid |
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W-8 ECI Form |
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W-8 ECI Instructions |
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3. Certificate of Foreign Government
of Other Foreign Organization for United States Tax Withholding |
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For use by foreign governments, international
organizations, foreign central banks of issue*, foreign tax exempt
organizations*, and foreign private foundations as the beneficial owner
claiming an exemption from US withholding tax. |
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W-8 EXP Form |
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W-8 EXP Instructions |
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4. Certificate of Foreign Intermediary,
Foreign Partnership, or Certain US Branches for United States Tax Withholding |
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For use by foreign banks, corporations,
partnerships, and certain US branches of foreign banks which are acting
as agents on behalf of beneficial owners or other intermediaries. Certain
entities will be required to provide a US Taxpayer Identification Number. |
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W-8 IMY Form |
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W-8 IMY Instructions |
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