Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
You must give Form W-8ECI to the withholding agent or payer if you are a foreign person and you are the beneficial owner of U.S. source income that is (or is deemed to be) effectively connected with the conduct of a trade or business within the United States.
Other Items You May Find Useful:
Publication 1212, Guide to Original Issue Discount (OID) Instruments
Comment on Form W-8ECI
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