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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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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.

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