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.
Other Items You May Find Useful:
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
Comment on Form W-8EXP
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