Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding (PDF), is used by foreign intermediaries and foreign flow-through entities, as well as certain U.S. branches to:
- Represent that a foreign person is a qualified intermediary or nonqualified intermediary,
- Represent that a qualified intermediary agrees to assume primary NRA withholding responsibility and/or primary Form 1099 reporting and backup withholding responsibility,
- Represent that a foreign flow-through entity is a withholding or nonwithholding foreign partnership, or a withholding or nonwithholding foreign trust, or
- Represent that the provider is a U.S. branch of a foreign bank or insurance company and either it has agreed with the withholding agent to be treated as a U.S. person (and will therefore do its own 1042-S reporting), or is transmitting documentation of the persons on whose behalf it is acting.