Specific Instructions

Part I — Identification of Beneficial Owner

Before completing Part I, complete the Worksheet for Foreign Governments, International Organizations, and Foreign Central Banks of Issue, later, 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 on line 3 and in Part II. Do not give the worksheet to the withholding agent. Instead, keep it for your records.

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. If you are a foreign private foundation, you should check the “foreign private foundation” box rather than the “foreign tax-exempt organization” box.

Line 4.   Check the one box that applies to your chapter 4 status (if necessary). You are required to provide a chapter 4 status if you are the payee of a withholdable payment or hold an account with an FFI requesting this form. See Regulations section 1.1471-3(a) for the definition of a payee for purposes of chapter 4. By checking a box on this line, you are representing that you qualify for this classification and, if you are claiming a status as an exempt beneficial owner, that you are the beneficial owner of the payments to which this form relates for purposes of chapter 4.

For certain chapter 4 statuses, you are required to complete an additional line on this form certifying that you meet the conditions of the status indicated on line 4 (as defined under Regulations section 1.1471-5 or 1.1471-6 or an applicable IGA). Make sure you complete the required portion of this form before signing and providing it to the withholding agent.

If you do not certify as to your chapter 4 status, this Form W-8EXP will not be valid for purposes of chapter 4 if you receive a withholdable payment at any time in the future. For example, if you do not certify as to your chapter 4 status because the only payments you receive from the withholding agent are with respect to grandfathered obligations described in Regulations section 1.1471-2(b), then you will be required to resubmit Form W-8EXP and certify to your chapter 4 status if you receive a withholdable payment in the future. You may consider certifying to your chapter 4 status even if not required in order to avoid resubmitting Form W-8EXP to the withholding agent. See “Expiration of Form W-8EXP,” earlier.

Line 5.   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 unless such address is the only permanent address you use and it appears as your registered address in your organizational documents.

Line 6.   Enter the mailing address only if it is different from the address shown on line 5.

Line 7.   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 8a.   If the organization has registered with the IRS as a participating FFI (including a reporting Model 2 FFI), registered deemed-compliant FFI, (including a reporting Model 1 FFI ), direct reporting NFFE, check the box for “GIIN” and provide your GIIN. For payments made prior to January 1, 2015, a Form W-8EXP provided by a reporting Model 1 FFI need not contain a GIIN. For payments made prior to January 1, 2016, a sponsored direct reporting NFFE may provide the GIIN of its sponsoring entity.

Line 8b.   If the organization has been issued a tax identification number in its country of residence, enter it here.

Line 9.   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 necessary or useful to the withholding agent in carrying out its obligations. For example, a filer may use line 9 to include the name and number of the account for which the filer is providing the form.

Part II — Qualification Statement for Chapter 3 Status

You are not required to complete a chapter 3 qualification statement if you are submitting this form to document your chapter 4 status and are not receiving a payment that is subject to withholding under chapter 3. However, in such a case, you may also provide Form W-8BEN-E to document your chapter 4 status.

Line 10.   All foreign governments claiming the applicability of section 892 must check box 10a as well as box 10b or box 10c, whichever applies. Enter the name of the foreign sovereign’s country on line 10b (if the entity is an integral part of a foreign government) or on line 10c (if the entity is a controlled entity). A central bank of issue (wholly owned by a foreign sovereign) should check box 10c.

Line 11.   Check this box if you are an international organization. By checking this box, you are certifying to all the statements made in line 11.

Line 12.   Check this box if you are a foreign central bank of issue for purposes of chapter 3 (see definitions) not wholly owned by a foreign sovereign. By checking this box, you are certifying to all the statements made in line 12.

Line 13.   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 13a.

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

Box 13b.

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 13c.

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 13d.

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

Line 14.   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 14.

Part III — Qualification Statement for Chapter 4 Status

You are not required to complete a chapter 4 qualification statement if you are not the payee of a withholdable payment or are not an accountholder holding an account with an FFI requesting this form.

Line 15.   Check this box to indicate that you are treated as a nonreporting FFI under an applicable IGA (and as defined in the IGA). You must identify the applicable IGA by entering the name of the jurisdiction that has the applicable IGA in effect with the United States. You must also provide the withholding agent with the class of entity described in Annex II of the IGA applicable to your status. If you are an FFI treated as a registered deemed-compliant FFI under an applicable Model 2 IGA, you must provide your GIIN in the space provided.

Line 16.   Check this box if you are a territory financial institution. By checking this box, you are certifying to the statement in line 16.

Line 17.   Check this box if you are a foreign government, government of a U.S. possession, or foreign central bank of issue as defined for purposes of chapter 4 (see Regulations section 1.1471-6). By checking this box, you are certifying to the statement made in line 17.

Line 18.   Check this box if you are an exempt retirement plan of a foreign government as defined for purposes of chapter 4. By checking this box, you are certifying to all the statements made in line 18.

Line 19.   Check this box if you are a 501(c) organization other an insurance company described in section 501(c)(15). By checking this box, you are certifying to the statement made in line 19.

Line 20.   Check box 20a if you are passive NFFE. If you do not have any substantial U.S. owners, check box 20b. If you have any substantial U.S. owners, you must provide a statement providing the information set forth on line 20c.

Line 21.   Check box 21 if you are a sponsored direct reporting NFFE. Provide the name of your sponsoring entity in the space provided. By checking this box, you are certifying to the statements made in line 21.

Part IV – Certification

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. By signing Form W-8EXP, the authorized representative, officer, or agent also agrees to provide a new form within 30 days following a change in circumstances that makes any certification made on the form incorrect (unless no future payments will be made to the organization by the withholding agent). The authorized representative, officer, or agent must also check the box to certify that he or she has the capacity to sign for the organization.


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