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Form W-8IMY

Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and related Instructions, is used by foreign intermediaries and foreign flow-through entities, as well as certain U.S. branches to:

  • Represent that a foreign person is a qualified intermediary or nonqualified intermediary,
  • Establish the entity’s chapter 4 status when required for chapter 4 purposes,
  • When applicable, certify that the entity is a participating FFI, a registered deemed-compliant FFI, or a qualified intermediary that may provide a withholding statement allocating a payment to a chapter 4 withholding rate pool of U.S. payees,
  • Represent that a qualified intermediary agrees to assume primary NRA withholding responsibility and/or primary Form 1099 reporting and backup withholding responsibility,
  • Represent that a foreign partnership or a foreign simple or grantor trust is a withholding foreign partnership or a withholding foreign trust,
  • Represent that a foreign flow-through entity is a withholding or nonwithholding foreign partnership, or a withholding or nonwithholding foreign trust,
  • Represent that the provider is a U.S. branch of a foreign bank or insurance company and either it has agreed with the withholding agent to be treated as a U.S. person (and will therefore do its own 1042-S reporting), or is transmitting documentation of the persons on whose behalf it is acting,
  • Represent its status as a qualified securities lender with respect to payments of U.S. source substitute dividends, or
  • Represent that, for purposes of section 1446, it is an upper-tier foreign partnership or a foreign grantor trust and that the form is being used to transmit the required documentation. For information on qualifying as an upper-tier foreign partnership, see Regulations section 1.1446-5.

References/Related Topics


Page Last Reviewed or Updated: 24-Nov-2015