Specific Instructions

Table of Contents

Part I

Before completing Part I, complete the Worksheet for Foreign Governments, International Organizations, and Foreign Central Banks of Issue on page 6 to determine whether amounts received are or will be exempt from U.S. tax under section 892 or 895 and exempt from withholding under sections 1441 and 1442. Use the results of this worksheet to check the appropriate box in Part II. Do not give the worksheet to the withholding agent. Instead, keep it for your records.

WORKSHEET FOR FOREIGN GOVERNMENTS, INTERNATIONAL ORGANIZATIONS, AND FOREIGN CENTRAL BANKS OF ISSUE (Do not give to the withholding agent. Keep for your records.)

Complete this worksheet to determine whether amounts received are or will be exempt from United States tax under section 892 or section 895 and exempt from withholding under sections 1441 and 1442.
  • Foreign governments and foreign central banks of issue, start with question 1.

  • International organizations, go directly to question 6.

FOREIGN GOVERNMENT Yes No
1 a Is the foreign government an integral part of a foreign sovereign (see Definitions)?
    (If “Yes,” go to question 4. If “No,” answer question 1b.)    
  b Is the foreign government a controlled entity of a foreign sovereign (see Definitions)?
    (If “Yes,” answer question 2a. If “No,” go to question 7a.)    
2 a Is the controlled entity a foreign central bank of issue (see Definitions)?
    (If “Yes,” answer question 2b. If “No,” go to question 3.)    
  b Is the foreign central bank of issue engaged in commercial activities within the United States?
    (If “Yes,” answer question 7a. If “No,” go to question 4.)    
3   Is the controlled entity engaged in commercial activities anywhere in the world?
    (If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI. If “No,” answer question 4.)    
4   Does the foreign government or foreign central bank of issue (wholly owned by the foreign sovereign) receive income directly or indirectly from any controlled commercial entities or income derived from the disposition of any interest in a controlled commercial entity (see Definitions)?
    (If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI. If “No,” answer question 5.)    
5   Is any of the income received by the foreign government or foreign central bank of issue (wholly owned by the foreign sovereign) from sources other than investments in the United States in stocks, bonds, other domestic securities (as defined in Temporary Regulations section 1.892-3T(a)(3)), financial instruments held in the execution of governmental financial or monetary policy (as defined in Temporary Regulations section 1.892-3T(a)(4) and (a)(5)), or interest on deposits in banks in the United States?
    (If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI. If “No,” check the appropriate box on line 9 of Form W-8EXP.)    
INTERNATIONAL ORGANIZATION Yes No
6   Is the international organization an organization in which the United States participates pursuant to any treaty or under an Act of Congress authorizing such participation and to which the President of the United States has issued an Executive Order entitling the organization to enjoy the privileges, exemptions, and immunities provided under the International Organization Immunities Act (22 U.S.C. 288, 288e, 288f)?
    (If “Yes,” check the box on line 10 of Form W-8EXP. If “No,” income may be subject to withholding. Do not complete this form for such income. Instead, complete Form W-8BEN or W-8ECI.)    
FOREIGN CENTRAL BANK OF ISSUE Yes No
7 a Is the entity, whether wholly or partially owned by the foreign sovereign, a foreign central bank of issue?
    (If “Yes,” answer question 7b. If “No,” income is not exempt from tax under section 895 and may be subject to withholding. Do not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI.)    
  b Is the income received by the foreign central bank of issue from sources other than obligations of the United States (or any agency or instrumentality thereof) or from interest on deposits with persons carrying on the banking business?
    (If “Yes,” income is not exempt from tax under section 895 and may be subject to withholding. Do not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI. If “No,” answer question 7c.)    
  c Are the obligations of the United States (or any agency or instrumentality thereof) or bank deposits owned by the foreign central bank of issue held for, or used in connection with, the conduct of commercial banking functions or other commercial activities by the foreign central bank of issue?
    (If “Yes,” income is not exempt from tax under section 895 and may be subject to withholding. Do not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI. If “No,” check the box on line 11 of Form W-8EXP.)    
Line 1.   Enter the full name of the organization.

Line 2.   Enter the country under the laws of which the foreign government or other foreign organization was created, incorporated, organized, or governed.

Line 3.   Check the one box that applies. A foreign central bank of issue (wholly owned by a foreign sovereign) should check the “Foreign government” box.

Line 4.   The permanent address of a foreign government, international organization, or foreign central bank of issue is where it maintains its principal office. For all other organizations, the permanent address is the address in the country where the organization claims to be a resident for tax purposes. Do not show the address of a financial institution, a post office box, or an address used solely for mailing purposes.

Line 5.   Enter the mailing address only if it is different from the address shown on line 4.

Line 6.   A U.S. taxpayer identification number (TIN) means an employer identification number (EIN). A U.S. TIN is generally required if you are claiming an exemption or reduced rate of withholding based solely on your claim of tax-exempt status under section 501(c) or private foundation status. Use Form SS-4, Application for Employer Identification Number, to obtain an EIN.

Line 7.   If the country of residence for tax purposes has issued the organization a tax identifying number, enter it here.

Line 8.   This line may be used by the filer of Form W-8EXP or by the withholding agent to whom it is provided to include any referencing information that is useful to the withholding agent in carrying out its obligations. A filer may use line 8 to include the name and number of the account for which the filer is providing the form.

Part II

Line 9.   Check box 9a and box 9b or box 9c, whichever applies. Enter the name of the foreign sovereign's country on line 9b (if the entity is an integral part of a foreign government) or on line 9c (if the entity is a controlled entity). A central bank of issue (wholly owned by a foreign sovereign) should check box 9c.

Line 10.   Check this box if you are an international organization. By checking this box, you are certifying to all the statements made in line 10.

Line 11.   Check this box if you are a foreign central bank of issue not wholly owned by a foreign sovereign. By checking this box, you are certifying to all the statements made in line 11.

Line 12.   Check the appropriate box if you are a foreign tax-exempt organization.

  
caution
If you are a foreign tax-exempt organization, you must attach a statement setting forth any income that is includible under section 512 in computing your unrelated business taxable income.

Box 12a.   Check this box if you have been issued a determination letter by the IRS. Enter the date of the IRS determination letter.

Box 12b.   Check this box if you do not have an IRS determination letter, but are providing an opinion of U.S. counsel concluding that you are an organization described in section 501(c).

Box 12c.   If you are a section 501(c)(3) organization, check this box if you are not a private foundation. You must attach to the withholding certificate an affidavit setting forth sufficient facts concerning your operations and support to enable the IRS to determine that you would be likely to qualify as an organization described in section 509(a)(1), (2), (3), or (4). See Rev. Proc. 92-94, 1992-2 C.B. 507, section 4, for information on affidavit preparation of foreign equivalents of domestic public charities.

Box 12d.   Check this box if you are a section 501(c)(3) organization and you are a private foundation described in section 509.

Line 13.   Check this box if you are a government of a U.S. possession. By checking this box you are certifying to the statements made in line 13.

Part III

Form W-8EXP must be signed and dated by an authorized official of the foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession, as appropriate.


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