Формуляр W-14 Инструкции
Инструкция за формуляр W-14, Сертификат на чужда договаряща страна, получаваща плащания по федерални поръчки
Съставено в Брюксел на 30 април 2016 година
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- Формуляр W-14 - Сертификат на чужда договаряща страна, получаваща плащания по федерални поръчки
Department of the Treasury
Internal Revenue Service
Instructions for Form W-14
(August 2016)
Certificate of Foreign Contracting Party Receiving Federal Procurement Payments
Section references are to the Internal Revenue
Code unless otherwise noted.
are a foreign contracting party that is due
to receive a specified federal procurement
payment (see definition later) under the
terms of the contract, and you are seeking
to claim an exemption (in whole or in part)
from the tax imposed by section 5000C.
You must also submit Form W-14 when
requested by the acquiring agency,
whether or not you are claiming an
entities or instrumentalities of the U.S.
government.
To the extent that a U.S. government
department, agency, independent
establishment, or corporation, other than
the acquiring agency, is making the
specified federal procurement payments
pursuant to a contract, that department or
agency is also considered to be the
acquiring agency.
Future Developments
For the latest information about
developments related to Form W-14 and
its instructions, such as legislation
enacted after they were published, go to
exemption, in whole or in part, from
withholding under section 5000C.
Foreign contracting party. A foreign
contracting party is any foreign person that
is a party to a contract with the U.S.
government that is entered into on or after
January 2, 2011. A foreign person is any
person other than a U.S. person (as
defined in section 7701(a)(30)).
General Instructions
Do not use Form W-14 if:
The payment is for any purpose other
than for goods or services;
Purpose of Form
Section 5000C imposes a 2% tax on
You are a U.S. person; instead, use
Form W-9, Request for Taxpayer
Identification Number and Certification;
The payment is for purchases or
personal services under the simplified
acquisitions procedures that do not
exceed the simplified acquisition threshold
as described in 48 CFR 2.101;
foreign persons that receive specified
federal procurement payments pursuant to
certain contracts with the U.S. government
entered into on and after January 2, 2011.
International procurement agreement.
An international procurement agreement
includes the World Trade Organization
Government Procurement Agreement
within the meaning of 48 CFR 25.400(a)
(1) and any free trade agreement to which
the United States is a party that includes
government procurement obligations that
provide appropriate competitive
This tax is imposed on the gross
amount of specified federal procurement
payments and is generally collected by
withholding under chapter 3. A specified
federal procurement payment is
The payment is for emergency
acquisitions under contracts that were
awarded under the “unusual and
compelling urgency” authority of 48 CFR
6.302-2 or were entered into under the
emergency acquisition flexibilities as
defined in 48 CFR Part 18;
considered to have been paid whether it is
paid directly to the contracting party or to a
nominee or agent on behalf of the
contracting party.
government procurement opportunities to
U.S. goods, services, and suppliers. A
party to an international procurement
agreement is a signatory to the agreement
and does not include a country that is
merely an observer with respect to the
agreement.
Provide Form W-14 to the acquiring
agency (U.S. government department,
agency, independent establishment, or
corporation) to:
The payment is for purchases made
pursuant to a foreign humanitarian
assistance contract described in Treasury
Regulations section 1.5000C-1(d)(4); and
You choose to submit a section 5000C
certificate that includes all the necessary
information required by Treasury
Regulations section 1.5000C-2(d).
Establish that you are a foreign
contracting party; and
Specified federal procurement pay-
ment. A specified federal procurement
payment is any payment made pursuant to
a contract with a foreign contracting party
that is for goods manufactured or
If applicable, claim an exemption from
withholding based on an international
agreement (such as a tax treaty); or
Claim an exemption from withholding,
in whole or in part, based on an
international procurement agreement or
because goods are produced, or services
are performed, in the United States.
Change in circumstances. If a change
in circumstances makes any information
on the Form W-14 you have submitted
incorrect, you must notify the acquiring
agency within 30 days of the change in
circumstances and you must provide a
new Form W-14 or other appropriate form.
produced or services provided in a foreign
country that is not a party to an
international procurement agreement with
the United States. For purposes of section
5000C, a foreign country does not include
an outlying area.
Provide Form W-14 to the acquiring
agency before you earn or receive
Expiration of Form W-14. Generally, a
Form W-14 will remain valid for the term of
the contract unless a change in
circumstances makes any of the
information incorrect.
Outlying areas are the same areas as
set forth in 48 CFR 2.101(b), which
currently include Puerto Rico, the Northern
Mariana Islands, American Samoa, Guam,
the U.S. Virgin Islands, Baker Island,
Howland Island, Jarvis Island, Johnston
Atoll, Kingman Reef, Midway Islands,
Navassa Island, Palmyra Atoll, and Wake
Atoll.
payments under the contract. Provide
Form W-14 as early as practicable (for
example, when the offer for contract is
submitted to the U.S. government) but in
any event no later than the date of
execution of the contract. You must also
submit a revised Section 5000C
Definitions
Acquiring agency. An acquiring agency
is any U.S. government department,
agency, independent establishment, or
corporation described in 5 U.S.C. 101, 5
U.S.C. 102, 5 U.S.C. 104(1), and 31
U.S.C. 9101(3), that is a party to a
Certificate within 30 days of a change in
circumstances that causes the information
in a Section 5000C Certificate held by the
acquiring agency to be incorrect.
Who Must Provide Form
W-14
contract. An acquiring agency does not
include U.S. government departments,
agencies, independent establishments, or
corporations that are quasi-governmental
You must provide Form W-14 to the
acquiring agency when requested if you
Aug 11, 2016
Cat. No. 67607Z
tax under section 5000C pursuant to an
international agreement with the United
States (such as a qualified income tax
treaty).
procured under a contract and paid to the
contracting party. The total contract price
may be known on the date of execution of
the contract (for example, a fixed-price
contract) or may have to be recomputed
after the date of execution of the contract
(for example, a cost-reimbursement
contract that is paid on the basis of actual
incurred cost).
Specific Instructions
Part I—Identification of
Foreign Contracting Party
and Acquiring Agency
Line 1. Enter the name of the foreign
contracting party. See the definition of
“foreign contracting party” above. If the
foreign contracting party is a branch, do
not enter the business name of the branch
here. Instead, enter the legal name of the
entity that maintains the branch.
International Agreements/Qualified In-
come Tax Treaties. Section 5000C does
not apply if the payment is made to a
foreign person entitled to relief from the
tax imposed under section 5000C
pursuant to an international agreement
with the United States, including relief
pursuant to a non-discrimination provision
of a qualified income tax treaty when the
foreign person is entitled to the benefit of
that provision.
Line 11. Enter the foreign contracting
party's nonexempt amount or estimated
nonexempt amount.
Nonexempt amount. A nonexempt
amount is the portion of the contract price
allocated to nonexempt goods and
Line 2. If the foreign contracting party is a
corporation, enter its country of
A “qualified income tax treaty” means a
nonexempt services, or when necessary,
the portion of the contract price allocated
to an estimate of either the nonexempt
goods or nonexempt services, or both.
U.S. income tax treaty in force that
incorporation. If the foreign contracting
party is another type of entity, enter the
country under whose laws the foreign
contracting party is created, organized, or
governed. Do not abbreviate the name of
the country.
contains a non-discrimination article that
applies to the tax imposed by section
5000C and prohibits taxation that is more
burdensome on a foreign national than on
a U.S. national (or in the case of certain
income tax treaties, taxation that is more
burdensome on a foreign citizen than a
U.S. citizen), regardless of residence. A
foreign person that is entitled to relief from
tax under section 5000C pursuant to a
qualified income tax treaty is exempt from
the tax under section 5000C, regardless of
whether the payment it receives is for
goods manufactured or produced, or for
services provided, in a country that is not a
party to an international procurement
agreement with the United States.
Nonexempt goods. Nonexempt
goods are manufactured or produced in a
foreign country that is not a party to an
international procurement agreement with
the United States.
Line 3. Enter the permanent resident
address of the foreign contracting party. A
permanent resident address is the
address in the country where the foreign
contracting party claims to be a resident
for purposes of that country's income tax.
Do not provide the address of a financial
institution (unless the foreign contracting
party is a financial institution), a post office
box, or an address used solely for mailing
purposes unless it is the only address
used by the entity and such address
appears in the entity's organizational
documents (that is, its registered
Nonexempt services. Nonexempt
services are provided in a foreign country
that is not a party to an international
procurement agreement with the United
States.
Line 12. Enter the contract ratio (line 11
divided by line 10).
Part IV—Explanation
To assist both the U.S. government
Complete Part IV if Part II or Part III is
applicable.
and foreign persons in determining
whether the tax is imposed under section
5000C and the regulations thereunder,
these instructions identify all “qualified
income tax treaties” in effect on the date
this form is published (see Appendix A
and Appendix B at the end of these
instructions). For updates to this list, visit
www.irs.gov/w14. For more information,
see Notice 2015-35, 2015-18 I.R.B. 943.
address).
Part V—Certificate
Line 4. Enter the mailing address of the
foreign contracting party only if it is
different from the address in line 3.
The foreign contracting party must make
certain certifications under penalties of
perjury (see Part V of Form W-14). With
respect to item #4, see Treasury
Line 5. Enter the foreign contracting
party's U.S. taxpayer identification number
(TIN), if applicable. If the foreign
Regulations section 1.5000C-4 for the
rules relating to procedural obligations
under section 5000C. With respect to item
#5, see Treasury Regulations section
1.5000C-5 for the definition of “engaged in
any transaction (or series of transactions)
with a principal purpose of avoiding the tax
imposed under section 5000C.”
contracting party is an entity, enter its U.S.
employer identification number (EIN), if
applicable. If the foreign contracting party
is an entity and does not have an EIN,
apply for one on Form SS-4, Application
for U.S. Employer Identification Number, if
the foreign contracting party is required to
obtain a U.S. TIN.
Part III—Exemption Based on
International Procurement
Agreement or Because Goods/
Services Produced/Performed
in the United States
Line 9. Check the box on line 9 if the
foreign contracting party is identifying
specific exempt and nonexempt amounts
(for example, by contract line number).
See the definition of “nonexempt amount”
in the line 11 instructions, later.
Line 6. Enter the contract/reference
number, if known.
Line 7. Enter the name and address of
the acquiring agency (see definition,
earlier).
Line 10. Enter the total contract price or
estimated total contract price. The total
contract price is the total cost to the U.S.
government of the goods and services
Part II—Exemption Based on
International Agreement
Check the box on line 8 if the foreign
contracting party is claiming relief from the
Instructions for Form W-14 (Rev. 8-2016)
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Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United
States. You are required to provide the information. We need it to ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential,
as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:
Recordkeeping .
Learning about the law or the form .
Preparing the form.
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3 hr., 49 min.
1 hr.
1 hr., 6 min.
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Copying, assembling, and sending the form to the IRS.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can send us comments from www.irs.gov/formspubs. Click on “More Information” and then on “Give us
feedback.” Or you can send your comments to: Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Do not send Form W-14 to this office. Instead, give it to the acquiring agency, defined
earlier.
APPENDIX A
The following qualified income tax treaties cover all nationals of the treaty country and exempt all such nationals from the tax imposed
by section 5000C.
Austria
Bangladesh
Belgium
Iceland
Italy
Jamaica
Japan
Slovak Republic
Slovenia
South Africa
Spain
Bulgaria
Canada
Latvia
Sri Lanka
Czech Republic
Denmark
Estonia
Lithuania
Luxembourg
Malta
Sweden
Switzerland
Turkey
Finland
Germany
Hungary
Mexico
Netherlands
Portugal
United Kingdom
Venezuela
APPENDIX B
The following qualified income tax treaties cover only individual nationals of the treaty country and exempt all such individual nationals
from the tax imposed by section 5000C.
Cyprus
Israel
Kazakhstan
Russia
Ukraine
Instructions for Form W-14 (Rev. 8-2016)
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