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 519, U.S. Tax Guide for Aliens
Publication 1212, Guide to Original Issue Discount (OID) Instruments
Comment on Form W-8ECI
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