Give this form to the withholding agent or payer. Do not send to the IRS. Do not use this form for: A beneficial owner solely claiming foreign status or treaty benefits (other than a qualified intermediary (QI) acting as a qualified derivatives dealer (QDD)) . . . . …

2025年1月10日 · 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:

2025年1月23日 · Information about Form W-8 IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting, including recent updates, related forms, and instructions on how to file.

2024年7月1日 · The W-8IMY requires detailed information about the entity’s structure, the type of income received, and the allocation of income to beneficial owners. Accurate filing of this form is essential for intermediaries to ensure proper withholding and reporting of U.S. source income.

2025年2月21日 · The W-8 form certifies foreign status for individuals and entities earning income from U.S. sources. Without it, the IRS assumes the recipient is a U.S. taxpayer, leading to automatic withholding at the default 30% rate under Internal Revenue Code (IRC) 1441.

A direct-reporting NFFE must register on the IRS portal to obtain a GIIN and must disclose its GIIN on Form W-8BEN-E or W-8IMY to qualify for exemption from the FATCA withholding tax, but is not required to enter into an FFI agreement.

The IRS recently released revised versions of Form W-8IMY, “Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting" and its associated instructions. This new version of Form W-8IMY updates the prior version (released on July 6, 2016) to reflect final and

2024年10月10日 · What is a W-8IMY Form? A Form W-8IMY is a crucial document used by foreign intermediaries, flow-through entities, or certain U.S. branches to certify their status for withholding tax purposes. Unlike other Forms W-8 (e.g. W-8BEN, W-8BEN-E, W-8EXP), the W-8IMY is not used to claim a reduction or exemption from withholding tax. Instead, it’s ...

Who Must Provide Form W-8IMY. Except as otherwise provided, you should provide Form W-8IMY when receiving a reportable amount or withholdable payment on behalf of another person or as a flow-through entity or when acting as a QDD or QSL. When receiving a withholdable payment, your chapter 4 status is generally required to be included on the ...

2023年3月20日 · Form W-8IMY, also known as the Certificate of Foreign Intermediary, Foreign Flow-Through Entity or Certain U.S. Branches for United States Tax Withholding and Reporting, is a crucial document for foreign entities conducting business in the United States.