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Форма W-8ECI Інструкції

Інструкції щодо форми W-8ECI, Сертифікат іноземної особи, яка є ефективно з'єднана з здійсненням торгівлі або бізнесу в США

Рев. Жовтень 2021

Пов'язані форми

  • Форма W-8ECI - Сертифікат іноземної особи, що Income є ефективно підключеним з здійсненням торгівлі або бізнесу в США
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form W-8ECI  
(Rev. October 2021)  
Certificate of Foreign Person's Claim That Income Is Effectively Connected With  
the Conduct of a Trade or Business in the United States  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
concerning the use of electronic signatures on withholding  
certificates. See Signature, later.  
Future developments. For the latest information about  
developments related to Form W-8ECI and its  
instructions, such as legislation enacted after they were  
published, go to IRS.gov/FormW8ECI.  
General Instructions  
Note. For definitions of terms used throughout these  
instructions, see Definitions, later.  
What's New  
Purpose of Form  
Foreign persons are generally subject to U.S. tax at a 30%  
rate on income they receive from U.S. sources. However,  
no withholding under section 1441 or 1442 is required on  
income that is, or is deemed to be, effectively connected  
with the conduct of a trade or business in the United  
States and is includible in the beneficial owner's gross  
income for the tax year.  
New line 12, securities dealer exception from section  
1446(f) withholding. The Tax Cuts and Jobs Act  
(TCJA), added section 1446(f), which generally requires  
that if any portion of a gain on any disposition of an  
interest in a partnership would be treated under section  
864(c)(8) as effectively connected gain, the transferee  
purchasing that partnership interest from a foreign  
transferor must withhold a tax equal to 10% of the amount  
realized on the disposition. Final regulations under section  
1446(f) published in T.D. 9926 (85 FR 76910) on  
This withholding exception does not apply to personal  
services income performed by an individual. Separate  
withholding requirements apply to a foreign person’s  
amount realized from dispositions of U.S. real property  
interests (section 1445), to a foreign partner's share of  
effectively connected taxable income (section 1446(a)),  
and to a foreign person’s amount realized from the  
disposition for a gain of an interest in a partnership  
engaged in a U.S. trade or business (section 1446(f)).  
With respect to section 1446(f), an exception from  
withholding applies to a foreign dealer that transfers a  
PTP interest if the foreign dealer provides this Form  
W-8ECI and is able to make the certifications set forth on  
line 12. See Regulations section 1.1446(f)-4(b)(6).  
November 30, 2020, (the final regulations) provide that for  
transfers of publicly traded partnership interests (PTP  
interests), a broker effecting a transfer of a PTP interest  
on behalf of a foreign partner must perform the  
withholding. Form W-8ECI and these instructions have  
been updated to incorporate the use of this form for  
transfers of PTP interests by dealers in securities eligible  
to claim an exception from the withholding under the final  
regulations. Withholding on transfers of interests in PTPs  
and related provisions of those final regulations apply to  
transfers that occur on or after January 1, 2023. See  
Notice 2021-51, 2021-36 I.R.B. 361, for more information.  
Income effectively connected with the conduct of a  
trade or business in the United States is not a  
Line 4. Line 4, “Type of entity,” has been updated. The  
general classification for foreign government has been  
removed and replaced with the two possible  
withholdable payment under chapter 4 and thus is not  
subject to withholding under section 1471 or 1472.  
classifications for a foreign government: (i) an integral part  
of a foreign government; or (ii) an entity that is controlled  
by a foreign government. See Temporary Regulations  
section 1.892-2T. See the instructions for Line 4, later.  
If you receive effectively connected income from  
sources in the United States, you must provide Form  
W-8ECI to:  
Establish that you are not a U.S. person;  
New lines 8a and 8b. New line 8b, “Check if FTIN not  
legally required,” has been added for account holders  
otherwise required to provide an FTIN on new line 8a,  
“Foreign tax identifying number (FTIN),” to indicate that  
they are not legally required to obtain an FTIN from their  
jurisdiction of residence. See the instructions for Line 8a,  
and Line 8b, later.  
Section 6050Y(b) reporting. These instructions have  
been updated to reference the use of Form W-8ECI by a  
foreign seller of a life insurance contract or interest therein  
for purposes of the reporting required under section  
6050Y(b). See Regulations section 1.6050Y-3(f)(1).  
Claim that you are the beneficial owner of the income  
for which Form W-8ECI is being provided or are an entity  
engaged in a U.S. trade or business submitting Form  
W-8ECI on behalf of your owners, partners, or  
beneficiaries; and  
Claim that the income is effectively connected with the  
conduct of a trade or business in the United States.  
If you expect to receive both income that is effectively  
connected and income that is not effectively connected  
from a withholding agent, you must provide Form W-8ECI  
for the effectively connected income and Form W-8BEN,  
Form W-8BEN-E, Form W-8EXP, or Form W-8IMY (as  
appropriate) for income that is not effectively connected.  
Electronic signature. These instructions have been  
updated to include additional guidance included in final  
regulations issued under chapter 3 (T.D. 9890)  
If you submit Form W-8ECI to a partnership, the  
income claimed to be effectively connected with the  
Sep 27, 2021  
Cat. No. 25902V  
conduct of a U.S. trade or business is subject to  
withholding under section 1446(a). If a nominee holds an  
interest in a partnership on your behalf, you, not the  
nominee, must submit the form to the partnership or  
nominee that is the withholding agent, except as  
otherwise provided.  
If you are a foreign partnership, a foreign simple trust,  
or a foreign grantor trust with effectively connected  
income, you can submit Form W-8ECI without attaching  
Forms W-8BEN, W-8BEN-E, or other documentation for  
your foreign partners, beneficiaries, or owners.  
A withholding agent or payer of the income can rely on  
a properly completed Form W-8ECI to treat the payment  
associated with the Form W-8ECI as a payment to a  
foreign person who beneficially owns the amounts paid  
and is either entitled to an exemption from withholding  
under sections 1441, 1442, 1471, or 1472 because the  
income is effectively connected with the conduct of a  
trade or business in the United States or is subject to  
withholding under section 1446(a) and (f).  
Provide Form W-8ECI to the withholding agent or payer  
before income is paid, credited, or allocated to you.  
Failure by a beneficial owner to provide a Form W-8ECI  
when requested may lead to withholding at the 30% rate  
or the backup withholding rate under section 3406.  
withholding for a reason other than a claim that the  
income is effectively connected with the conduct of a  
trade or business in the United States. For example, if you  
are a foreign person who is the beneficial owner of U.S.  
source income that is not effectively connected with a  
U.S. trade or business and you are claiming a reduced  
rate of withholding under an applicable income tax treaty  
in effect, do not use Form W-8ECI. Instead, provide Form  
W-8BEN or Form W-8BEN-E;  
You are a foreign person receiving proceeds from the  
disposition of a U.S. real property interest. Instead, see  
Form 8288-B;  
You are filing for a foreign government, international  
organization, foreign central bank of issue, foreign  
tax-exempt organization, foreign private foundation, or  
government of a U.S. possession claiming the  
applicability of section 115(2), 501(c), 892, 895, or  
1443(b). Instead, provide Form W-8EXP. However, you  
should use Form W-8BEN-E if you are claiming treaty  
benefits or are providing the form only to claim exempt  
recipient status for backup withholding purposes. You  
should use Form W-8ECI, however, if you received  
effectively connected income (for example, income from  
commercial activities);  
You are acting as an intermediary (acting not for your  
own account or for that of your partners, but for the  
account of others as an agent, nominee, or custodian) or  
qualified intermediary with respect to a payment subject to  
withholding. Instead, provide Form W-8IMY;  
Additional information. For additional information and  
instructions for the withholding agent, see the Instructions  
You are a foreign partnership or foreign trust acting in  
your capacity as a withholding foreign partnership or a  
withholding foreign trust for purposes of sections 1441,  
1442, and 1471 through 1474. A withholding foreign  
partnership is, generally, a foreign partnership that has  
entered into a withholding agreement with the IRS under  
which it agrees to assume primary withholding  
Who Must Provide Form W-8ECI  
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 or are an entity  
(including a foreign partnership or foreign trust) engaged  
in a U.S. trade or business submitting this form on behalf  
of your owners, partners, or beneficiaries.  
responsibility for each partner's distributive share of  
income subject to withholding that is paid to the  
partnership. A withholding foreign trust is, generally, a  
foreign simple trust or a foreign grantor trust that has  
entered into a withholding agreement with the IRS under  
which it agrees to assume primary withholding  
You must provide Form W-8ECI if you are a foreign  
transferor that is a dealer in securities (as defined in  
section 475(c)(1)) that seeks to claim the exception from  
withholding under Regulations section 1.1446(f)-4(b)(6)  
on an amount realized from the transfer of a PTP interest.  
See the instructions for Line 12, later.  
responsibility for each beneficiary's or owner's distributive  
share of income subject to withholding that is paid to the  
trust. Instead, provide Form W-8IMY;  
You are a foreign corporation that is a personal holding  
company receiving compensation described in section  
543(a)(7). Such compensation is not exempt from  
withholding as effectively connected income but can be  
exempt from withholding on another basis;  
You must provide Form W-8ECI to the section  
6050Y(b) issuer (as defined under Regulations section  
1.6050Y-1(a)(8)(iii)), if you are the seller of a life insurance  
contract or an interest therein and the income from the  
sale is effectively connected with your trade or business in  
the United States. In such a case, reporting under section  
6050Y may apply with respect to the sale. See  
You are a foreign partner in a partnership and the  
income allocated to you from the partnership is effectively  
connected with the conduct of the partnership's trade or  
business in the United States. Instead, provide Form  
W-8BEN or Form W-8BEN-E (as applicable). However, if  
you made or will make an election under section 871(d) or  
882(d), provide Form W-8ECI. In addition, if you are  
otherwise engaged in a trade or business in the United  
States and you want your allocable share of income from  
the partnership to be subject to withholding under section  
1446, provide Form W-8ECI;  
Regulations section 1.6050Y-3(a) and (f)(1).  
Do not use Form W-8ECI if:  
You are a nonresident alien individual who claims  
exemption from withholding on compensation for  
independent or certain dependent personal services  
performed in the United States. Instead, provide Form  
8233 or Form W-4;  
You are a transferor of a partnership interest with  
You are the beneficial owner of a payment subject to  
respect to section 1446(f), unless this Form W-8ECI is  
withholding and are claiming an exemption from  
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Instructions for Form W-8ECI (Rev. 10-2021)  
provided by a foreign dealer to claim an exception from  
withholding on the amount realized from the transfer of a  
PTP interest when it is able to make the certifications set  
forth on line 12. See Regulations section 1.1446(f)-4(b)  
(6).  
Giving Form W-8ECI to the withholding agent. Do not  
send Form W-8ECI to the IRS. Instead, give it to the  
person who is requesting it from you. Generally, this will  
be the person from whom you receive the payment, who  
credits your account, or a partnership that allocates  
income to you. Give Form W-8ECI to the person  
requesting it before the payment is made, credited, or  
allocated. If you do not provide Form W-8ECI, the  
withholding agent must withhold at the 30% rate or the  
backup withholding rate. A separate Form W-8ECI must  
generally be given to each withholding agent.  
Beneficial owner. For payments other than those for  
which a reduced rate of withholding is claimed under an  
income tax treaty, the beneficial owner of income is  
generally the person who is required under U.S. tax  
principles to include the income in gross income on a tax  
return. A person is not a beneficial owner of income,  
however, to the extent that person is receiving the income  
as a nominee, agent, or custodian, or to the extent the  
person is a conduit whose participation in a transaction is  
disregarded. In the case of amounts paid that do not  
constitute income, beneficial ownership is determined as  
if the payment were income.  
Foreign partnerships, foreign simple trusts, and foreign  
grantor trusts are not the beneficial owners of income paid  
to the partnership or trust. The beneficial owners of  
income paid to a foreign partnership are generally the  
partners in the partnership, provided that the partner is not  
itself a partnership, foreign simple or grantor trust,  
nominee or other agent. The beneficial owners of income  
paid to a foreign simple trust (a foreign trust that is  
described in section 651(a)) are generally the  
U.S. branch of foreign bank or insurance company.  
A payment to a U.S. branch of a foreign bank or a foreign  
insurance company that is subject to U.S. regulation by  
the Federal Reserve Board or state insurance authorities  
is presumed to be effectively connected with the conduct  
of a trade or business in the United States if the  
beneficiaries of the trust, if the beneficiary is not a foreign  
partnership, foreign simple or grantor trust, nominee or  
other agent. The beneficial owners of a foreign grantor  
trust (a foreign trust to the extent that all or a portion of the  
income of the trust is treated as owned by the grantor or  
another person under sections 671 through 679) are the  
persons treated as the owners of the trust. The beneficial  
owners of income paid to a foreign complex trust (a  
foreign trust that is not a foreign simple trust or foreign  
grantor trust) is the trust itself.  
Generally, these beneficial owner rules apply for  
purposes of sections 1441, 1442, and 1446(a) or (f),  
except that section 1446(a) and (f) require a foreign  
simple trust to provide a Form W-8 on its own behalf  
rather than on behalf of the beneficiary of such trust.  
withholding agent has an EIN provided by the branch. The  
presumption does not apply if the branch provides a  
withholding agent with a Form W-8BEN-E for the income.  
Expiration of Form W-8ECI. Generally, a Form W-8ECI  
will remain valid for a period starting on the date the form  
is signed and ending on the last day of the third  
succeeding calendar year, unless a change in  
circumstances makes any information on the form  
incorrect. For example, a Form W-8ECI signed on  
September 30, 2020, generally remains valid through  
December 31, 2023.  
Change in circumstances. If a change in circumstances  
makes any information on the Form W-8ECI you have  
submitted incorrect, you must notify the withholding agent  
or payer within 30 days of the change in circumstances  
and you must file a new Form W-8ECI or other  
The beneficial owner of income paid to a foreign estate  
is the estate itself.  
A payment to a U.S. partnership, U.S. trust, or U.S.  
estate is treated as a payment to a U.S. payee. A U.S.  
partnership, trust, or estate should provide the withholding  
agent with a Form W-9. However, for purposes of section  
1446(a), a U.S. grantor trust or disregarded entity should  
not provide the withholding agent a Form W-9 pertaining  
to itself. Instead, the entity must provide a Form W-8 or  
Form W-9 pertaining to each grantor or owner, as  
appropriate form. For example, if during the tax year any  
part or all of the income is no longer effectively connected  
with the conduct of a trade or business in the United  
States, your Form W-8ECI is no longer valid. You must  
notify the withholding agent and provide Form W-8BEN,  
W-8BEN-E, W-8EXP, or W-8IMY. See Regulations  
section 1.1441-1(e)(4)(ii)(D) for the definition of a change  
in circumstances for purposes of chapter 3, and  
Regulations section 1.1471-(c)(6)(ii)(E) for purposes of  
chapter 4.  
appropriate, and in the case of a trust, a statement  
identifying the portion of the trust treated as owned by  
each such person. For purposes of section 1446(f), the  
grantor or owner must provide a Form W-8 or Form W-9 to  
certify its status and the amount realized allocable to the  
grantor or owner, which, alternatively, can be provided by  
the U.S. grantor trust on behalf of a grantor or owner.  
Chapter 3. Chapter 3 means chapter 3 of the Internal  
Revenue Code (Withholding of Tax on Nonresident Aliens  
and Foreign Corporations), excluding sections 1445 and  
1446.  
Definitions  
Amount realized from the sale of a PTP interest. For  
purposes of withholding under section 1446(f) on the  
transfer of a PTP interest, the amount realized is the  
amount of gross proceeds (as defined in Regulations  
section 1.6045-1(d)(5)) paid or credited to the customer or  
other broker (as applicable). The amount realized on a  
distribution from a PTP is the amount of the distribution  
reduced by the portion of the distribution that is  
attributable to the cumulative net income of the  
partnership (as determined under Regulations section  
1.446(f)).  
Chapter 4. Chapter 4 means chapter 4 of the Internal  
Revenue Code (Taxes to Enforce Reporting on Certain  
Foreign Accounts). Chapter 4 contains sections 1471  
through 1474.  
Instructions for Form W-8ECI (Rev. 10-2021)  
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Disregarded entity. A business entity that has a single  
owner and is not a corporation under Regulations section  
301.7701-2(b) is disregarded as an entity separate from  
its owner. A disregarded entity does not submit Form  
W-8ECI to a partnership for purposes of section 1446.  
Instead, the owner of such entity provides the appropriate  
documentation. See Regulations section 1.1446-1.  
Nonresident alien individual. Any individual who is not  
a citizen or resident alien of the United States is a  
nonresident alien individual. An alien individual meeting  
either the “green card test” or the “substantial presence  
test” for the calendar year is a resident alien. Any person  
not meeting either test is a nonresident alien individual.  
Additionally, an alien individual who is treated as a  
nonresident alien pursuant to Regulations section  
301.7701(b)-7 for purposes of computing the individual's  
U.S. tax liability, or an alien individual who is a bona fide  
resident of Puerto Rico, Guam, the Commonwealth of the  
Northern Mariana Islands, the U.S. Virgin Islands, or  
American Samoa is a nonresident alien individual.  
Effectively connected income. Generally, when a  
foreign person engages in a trade or business in the  
United States, all income from sources in the United  
States other than fixed or determinable annual or  
periodical (FDAP) income (for example, interest,  
dividends, rents, and certain similar amounts) is  
considered income effectively connected with a U.S. trade  
or business. FDAP income may or may not be effectively  
connected with a U.S. trade or business. Factors to be  
considered to determine whether FDAP income and  
similar amounts from U.S. sources are effectively  
connected with a U.S. trade or business include whether:  
See Pub. 519 for more information on resident and  
nonresident alien status including information about the  
“green card test” and “substantial presence test.”  
Even though a nonresident alien individual  
married to a U.S. citizen or resident alien can  
!
CAUTION  
choose to be treated as a resident alien for certain  
The income is from assets used in, or held for use in,  
purposes (for example, filing a joint income tax return),  
such individual is still treated as a nonresident alien for  
withholding tax purposes on all income except wages.  
the conduct of that trade or business;or  
The activities of that trade or business were a material  
factor in the realization of the income.  
Publicly traded partnership. A publicly traded  
There are special rules for determining whether income  
from securities is effectively connected with the active  
conduct of a U.S. banking, financing, or similar business.  
See section 864(c)(4)(B)(ii) and Regulations section  
1.864-4(c)(5)(ii) for more information.  
partnership (PTP) is an entity that has the same meaning  
as in section 7704 and Regulations sections 1.7704-1  
through 1.7704-4 but does not include a publicly traded  
partnership treated as a corporation under that section.  
Effectively connected income, after allowable  
deductions, is taxed at graduated rates applicable to U.S.  
persons and resident aliens, rather than at the 30% rate.  
You must report this income on your annual U.S. income  
tax or information return.  
PTP interest. A PTP interest is an interest in a PTP if the  
interest is publicly traded on an established securities  
market or is readily tradable on a secondary market (or  
the substantial equivalent thereof).  
Transfer. A transfer is a sale, exchange, or other  
disposition of a partnership interest, and includes a  
distribution from a partnership to a partner, as well as a  
transfer treated as a sale or exchange under section  
707(a)(2)(B).  
Transferor. A transferor is any person, foreign or  
domestic, that transfers a partnership interest. In the case  
of a trust, to the extent all or portion of the income of the  
trust is treated as owned by the grantor or another person  
under sections 671 through 679, the term transferor  
means the grantor or other person.  
U.S. person. A U.S. person is defined in section 7701(a)  
(30) and includes an individual who is a citizen or resident  
of the United States, as well as domestic partnerships,  
corporations, trusts, and estates.  
A partnership that has effectively connected taxable  
income allocable to foreign partners is generally required  
to withhold tax under section 1446(a). The withholding tax  
rate on a partner's share of effectively connected taxable  
income is 21% for corporate partners and 37% for all  
other taxable partners. In certain circumstances, the  
partnership can withhold tax at the highest rate applicable  
to a particular type of income (for example, long-term  
capital gain allocated to a noncorporate partner and the  
partner submits the required documentation, for example,  
Form W-8BEN) . Any amount withheld under section  
1446(a) on your behalf, and reflected on Form 8805 or  
Form 1042-S issued by the partnership to you, can be  
credited on your U.S. income tax return.  
Under section 864(c)(8), added by the TCJA, a foreign  
partner’s gain or loss on the transfer of an interest in a  
partnership engaged in a U.S. trade or business is treated  
as effectively connected gain or loss. However, section  
864(c)(8) and final regulations issued under that section  
generally limit the amount of effectively connected gain or  
loss to the portion of the foreign transferor's distributive  
share of gain or loss that would have been effectively  
connected had the partnership sold all of its assets at fair  
market value.  
Withholding agent. Any person, U.S. or foreign, that has  
control, receipt, custody, disposal, or payment of U.S.  
source FDAP income subject to chapter 3 withholding is a  
withholding agent. For purposes of chapter 4, any person,  
U.S. or foreign, that has control, receipt, custody,  
disposal, or payment of a withholdable payment is a  
withholding agent. The withholding agent can be an  
individual, corporation, partnership, trust, association, or  
any other entity including (but not limited to) any foreign  
intermediary, foreign partnership, and U.S. branches  
treated as U.S. person. Generally, the person who pays  
(or causes to be paid) an amount subject to withholding to  
the foreign person (or to its agent) must withhold.  
Foreign person. A foreign person includes a  
nonresident alien individual, a foreign corporation, a  
foreign partnership, a foreign trust, a foreign estate, and  
any other person that’s not a U.S. person.  
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Instructions for Form W-8ECI (Rev. 10-2021)  
For purposes of section 1446(a), the withholding agent  
is the partnership conducting the trade or business in the  
United States. For a publicly traded partnership, the  
withholding agent can be the partnership, a nominee  
holding an interest on behalf of a foreign person, or both.  
See Regulations sections 1.1446-1 through 1.1446-6.  
Withholdable payment. A withholdable payment means  
any payment of U.S. source FDAP income, subject to  
certain exemptions described in Regulations sections  
1.1471-2(b) and 1.1473-1(a). However, no exceptions to  
withholding on U.S. source FDAP income for purposes  
other than chapter 4 apply when determining whether a  
payment is a withholdable payment. For example, an  
exclusion from an amount subject to withholding under  
Regulations section 1.1441-2(a) does not apply for  
purposes of determining whether a payment constitutes a  
withholdable payment. Under chapter 4, a payment of  
effectively connected income is not a withholdable  
payment.  
by a foreign government. To determine whether you are  
an integral part of a foreign government or an entity that is  
controlled by a foreign government, see Temporary  
Regulations section 1.892-2T.  
Line 5. Your permanent residence address is the  
address in the country where you claim to be a resident  
for that country's income tax. Do not show the address of  
a financial institution (unless you are a financial  
institution), a post office box, or an address used solely for  
mailing purposes unless such address is the registered  
address of an entity identified on line 1 which does not  
have another address in the jurisdiction. If you are an  
individual who does not have a tax residence in any  
country, your permanent residence is where you normally  
reside. If you are not an individual and you do not have a  
tax residence in any country, the permanent residence  
address is where you maintain your principal office.  
Line 6. Enter your business address in the United States.  
Do not show a post office box or in-care-of address.  
Line 7. Enter your U.S. taxpayer identification number  
(TIN). A U.S.TIN is a social security number (SSN),  
employer identification number (EIN), or IRS individual  
taxpayer identification number (ITIN). Check the  
Specific Instructions  
Part I  
appropriate box for the type of U.S. TIN you are providing.  
You are required to provide a TIN for this form to be valid.  
Line 1. Enter your name. If you are providing this form for  
a disregarded entity with a single owner who is a foreign  
person, this form should be completed and signed by the  
foreign single owner. If the account to which a payment is  
made or credited is in the name of the disregarded entity,  
the foreign single owner can inform the withholding agent  
of this fact by including the name of the disregarded entity  
on line 3 of Part I of the form.  
If you are an individual, you are generally required to  
enter your SSN. To apply for an SSN, get Form SS-5 from  
a Social Security Administration (SSA) office or online at  
www.ssa.gov/forms/ss-5.pdf. If in the United States, you  
can call the SSA at 1-800-772-1213. Fill in Form SS-5 and  
return it to the SSA.  
If you do not have an SSN and are not eligible to get  
one, you must get an ITIN. To apply for an ITIN, file Form  
W-7 with the IRS. It usually takes 4 to 6 weeks to get an  
ITIN.  
If you are not an individual (for example, if you are a  
foreign estate or trust), or you are an individual who is an  
employer or who is engaged in a U.S. trade or business  
as a sole proprietor, use Form SS-4 to obtain an EIN. If  
you are a disregarded entity, enter the U.S. TIN of your  
foreign single owner.  
If you own the income or account jointly with one  
or more other persons, the income or account will  
be treated by the withholding agent as owned by a  
TIP  
foreign person if Forms W-8ECI are provided by all of the  
owners. If the withholding agent receives a Form W-9  
from any of the joint owners, the payment must be treated  
as made to a U.S. person.  
Line 2. If you are providing this form for a corporation,  
enter the country of incorporation. If you are filing for  
another type of entity, enter the country under whose laws  
the entity is created, organized, or governed. If you are an  
individual, provide your country of residence for tax  
purposes.  
You can also apply for an EIN online. For more  
information, visit IRS.gov/EIN.  
TIP  
Line 8a. If you are providing this Form W-8ECI to  
document yourself as an account holder (as defined in  
Regulations section 1.1471-5(a)(3)) with respect to a  
financial account (as defined in Regulations section  
1.1471-5(b)) that you hold at a U.S. office of a financial  
institution (including a U.S. branch of an FFI) and you  
receive U.S. source income reportable on a Form 1042-S  
associated with this form, you must provide on line 8a the  
foreign tax identifying number (FTIN) issued to you by  
your jurisdiction of tax residence identified on line 5  
unless: (1) you properly identified yourself as a  
Line 3. If you are providing this form for a disregarded  
entity, enter the name of the disregarded entity receiving  
the payment. This line is not required but can assist the  
withholding agent that is making a payment to you. The  
withholding agent can request additional referencing  
information (such as your account number) which should  
be entered on line 9. When completing this form, do not  
provide information concerning the disregarded entity on  
any line other than this line 3 or line 9. Instead, you should  
complete the form using the information of the owner of  
the disregarded entity.  
government (including a controlled entity that is a foreign  
government under section 892), foreign central bank of  
issue, or international organization on line 4; (2) you are a  
resident of a U.S. territory; or (3) your jurisdiction of  
residence is identified on the IRS’s List of Jurisdictions  
Line 4. Line 4, type of entity, has been updated. The  
general classification for foreign government has been  
removed and replaced with the two possible  
classifications for a foreign government: (i) an integral part  
of a foreign government; or (ii) an entity that is controlled  
Instructions for Form W-8ECI (Rev. 10-2021)  
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That Do Not Issue Foreign TINs at IRS.gov/businesses/  
tins. You also do not need to provide an FTIN on line 8a if  
you meet the requirement for checking the box on line 8b.  
owner is not an individual, by an authorized representative  
or officer of the beneficial owner. If an authorized  
representative or agent is completing Form W-8ECI on  
behalf of the beneficial owner of the income, the  
representative or agent must check the box to certify that  
he or she has the legal capacity to sign for the person  
identified on line 1. If Form W-8ECI is completed by an  
agent acting under a duly authorized power of attorney for  
the beneficial owner, the form must be accompanied by  
the power of attorney in proper form or a copy thereof  
specifically authorizing the agent to represent the principal  
in making, executing, and presenting the form. This  
requirement does not apply to a partnership or other  
flow-through entity submitting this form with respect to a  
payment of effectively connected income that is  
beneficially owned by the entity’s partners or owners.  
Form 2848 can be used for this purpose. The agent, as  
well as the beneficial owner, can incur liability for the  
penalties provided for an erroneous, false, or fraudulent  
form.  
A withholding agent can allow you to provide this form  
with an electronic signature. The electronic signature must  
indicate that the form was electronically signed by a  
person authorized to do so (for example, with a time and  
date stamp and statement that the form has been  
electronically signed). Simply typing your name into the  
signature line is not an electronic signature.  
A withholding agent may also rely on an electronically  
signed withholding certificate if you provide any additional  
information or documentation requested by the  
withholding agent to support that the form was signed by  
you or other person authorized to do so. See Regulations  
section 1.1441-1(e)(4)(i)(B).  
Line 8b. You may check the box on this line 8b if you are  
an account holder as described for purposes of line 8a  
and you are not legally required to obtain an FTIN from  
your jurisdiction of residence (including if the jurisdiction  
does not issue FTINs). By checking the box on line 8b you  
will be treated as having provided an explanation for not  
providing an FTIN on line 8a. If you wish to provide a  
further (or other) explanation why you are not required to  
provide an FTIN on line 8a, you may do so in the margins  
of this form or on a separate statement attached to this  
form.  
Line 9. You or the withholding agent requesting this form  
can use this line to include any referencing information  
that is useful to the withholding agent in carrying out its  
obligations. For example, you can use line 9 to include the  
name and number of the account for which you are  
providing the form.  
Line 10. If you are providing this Form W-8ECI to  
document yourself as an account holder with respect to a  
financial account (as described on line 8, earlier) that you  
hold at a U.S. office of a financial institution (including a  
U.S. branch of an FFI), provide your date of birth if you are  
an individual. Use the following format to input your  
information: MM-DD-YYYY. For example, if you were born  
on April 15, 1975, you would enter 04-15-1975.  
Line 11. You must specify the items of income that are  
effectively connected with the conduct of a trade or  
business in the United States. You will generally have to  
provide Form W-8BEN, Form W-8BEN-E, Form W-8EXP,  
or Form W-8IMY for those items from U.S. sources that  
are not effectively connected with the conduct of a trade  
or business in the United States.  
If you are providing this form to a partnership because  
you are a partner and have made an election under  
section 871(d) or section 882(d), attach a copy of the  
election to the form. If you have not made the election, but  
intend to do so effective for the current tax year, attach a  
statement to the form indicating your intent. See  
Regulations section 1.871-10(d)(3).  
Line 12. Check the box on line 12 if you are a foreign  
transferor providing this form to claim an exception from  
withholding under Regulations section 1.1446(f)-4(b)(6)  
on the amount realized paid to you from a transfer of a  
PTP interest for which withholding under section 1446(f)  
may otherwise apply. By checking box 12 you are  
certifying that you are a dealer in securities (as defined in  
section 475(c)(1)) and that any gain from the transfer of a  
PTP interest associated with this form is effectively  
connected with the conduct of a trade or business in the  
United States without regard to the provisions of section  
864(c)(8). This representation applies to each transfer of a  
PTP interest associated with this form unless you specify  
otherwise on line 11 or an attachment.  
If any information on Form W-8ECI becomes  
incorrect, you must submit a correct new form  
!
CAUTION  
within 30 days to the requester of this form unless  
you will not receive a future payment from the withholding  
agent that would require an updated Form W-8.  
Paperwork Reduction Act Notice. We ask for the  
information on this form to carry out the Internal Revenue  
laws of the United States. If you want to receive  
exemption from withholding on income effectively  
connected with the conduct of a trade or business in 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 can  
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  
burden for business taxpayers filing this form is approved  
under OMB control number 1545-0123. The estimated  
Part II  
Signature. Form W-8ECI must be signed and dated by  
the beneficial owner of the income, or, if the beneficial  
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Instructions for Form W-8ECI (Rev. 10-2021)  
     
burden for all other taxpayers who file this form is shown  
below.  
The estimated average time is: Recordkeeping, 4 hrs.,  
32 mins.; Learning about the law or the form, 2 hrs., 09  
mins.; Preparing and providing the form, 3 hrs., 31  
mins.  
simpler, we would be happy to hear from you. You can  
send us comments from IRS.gov/FormComments. You  
can write to the Internal Revenue Service, Tax Forms and  
Publications, 1111 Constitution Ave. NW, IR-6526,  
Washington, DC 20224. Do not send Form W-8ECI to  
this office. Instead, give it to your withholding agent.  
If you have comments concerning the accuracy of  
these time estimates or suggestions for making this form  
Instructions for Form W-8ECI (Rev. 10-2021)  
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