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Updated draft Form W-8IMY - 06/09/2013


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Form W-8IMY

The IRS has released another draft of Form W-8IMY for foreign intermediaries, foreign flow-through entities, or certain U.S. branches for United States tax withholding.  This is the first revision of the original draft Form W-8IMY following the release of the FATCA final regulations.

Instructions to the Forms W-8

Instructions for all the newly released draft Form have not been released. The IRS has stated that it will issue draft instructions in the near future, and after a commentary period will publish final versions of the instructions along with the final versions of the Forms.

Who must file this Form?

In practice, this Form should be filed by:

  • Foreign (i.e. non-U.S.) intermediaries and nominees (e.g. QI and NQI entities),
  • Certain foreign partnerships (e.g. certain Luxembourg FCPs, Luxembourg S.C.A., Luxembourg S.C.I., unless the “check the box” election for corporation has been done),
  • Foreign simple or grantor trusts,
  • U.S. branches of certain foreign banks.

For additional details regarding the information above, please find enclosed the news alert prepared by our US colleagues.

Summary of draft Forms released

Forms Title Publication date
W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding 17/05/2013
W-9 Request for Taxpayer Identification Number and Certification 17/05/2013
W-8BEN-E Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) 21/05/2013
W-8EXP Certificate of Foreign Government or Other Foreign Organisation for United States Tax Withholding 23/05/2013
Instructions – W-9 Instructions for the Requestor of Form W-9, Request for Taxpayer Identification Number and Certification 07/08/2013
W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding 26/08/2013

If you have any queries regarding the above, please do not hesitate to contact us.

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