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Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding

If you receive certain types of income, you must provide Form W-8EXP to:

  • Establish that you are not a U.S. person,
  • Claim that you are the beneficial owner of the income for which Form W-8EXP is given, and
  • Claim a reduced rate of, or exemption from, withholding as a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession.

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Recent Developments


Other Items You May Find Useful:

All Form W-8EXP Revisions

Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

Form W-8CE, Notice of Expatriation and Waiver of Treaty Benefits

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

Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding

Publication 1212, Guide to Original Issue Discount (OID) Instruments

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Comment on Form W-8EXP

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Page Last Reviewed or Updated: 21-Nov-2014