Internal Revenue Service United States Department of the Treasury

Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY (5/2006)

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 5/2006


Table of Contents

  • Instructions for the Withholding Agent
    • What's New
    • Before You Begin
    • Requirement To Withhold
    • Who Is the Withholding Agent?
    • Responsibilities of the Withholding Agent
    • Failure To Obtain Form W-8 or Form W-9 — Presumption Rules
    • Requesting Form W-8
      • Form W-8BEN
      • Form W-8ECI
      • Form W-8EXP
      • Form W-8IMY
    • Due Diligence Requirements
      • Requesting a New Form W-8
    • Period of Validity
      • Form W-8BEN
      • Form W-8ECI
      • Form W-8EXP
      • Form W-8IMY
      • Forms Received That Are Not Dated
  • Substitute Forms W-8
    • Content of Substitute Form
      • Form W-8BEN
      • Form W-8ECI
      • Form W-8EXP
      • Form W-8IMY
     Next

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