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Department of the Treasury
Instructions for Form Internal Revenue Service

W-8EXP
(Rev. July 2017)
Certificate of Foreign Government or Other Foreign Organization for United States
Tax Withholding and Reporting

Section references are to the Internal Revenue Code a foreign sovereign) from investments in the United States
unless otherwise noted. in stocks, bonds, other domestic securities, financial
instruments held in the execution of governmental
financial or monetary policy, and interest on deposits in
General Instructions
banks in the United States are exempt from tax under
Future developments. For the latest information about section 892 and exempt from withholding under sections
developments related to Form W-8EXP and its 1441 and 1442. Payments other than those described
instructions, such as legislation enacted after they were above, including income derived in the U.S. from the
published, go to IRS.gov/FormW8EXP. conduct of a commercial activity, income received from a
controlled commercial entity (including gain from the
What’s New disposition of any interest in a controlled commercial
These instructions have been updated to reflect entity), and income received by a controlled commercial
temporary and final regulations under chapters 3 and 4 entity, do not qualify for exemption from tax under section
published in January 2017. These instructions include 892 or exemption from withholding under sections 1441
additional information on when a foreign TIN is required to and 1442. See Temporary Regulations section 1.892-3T.
be included on Form W-8EXP. In addition, these In addition, certain distributions to a foreign government
instructions include information about the use of electronic from a real estate investment trust (REIT) may not be
signatures. eligible for relief from withholding and may be subject to
withholding at 35% of the gain realized. For the definition
Purpose of Form of “commercial activities,” see Temporary Regulations
Under chapter 3, foreign persons are subject to U.S. tax at section 1.892-4T.
a 30% rate on income they receive from U.S. sources that
consists of interest (including certain original issue Amounts allocable to a foreign person from a
discount (OID)), dividends, rents, premiums, annuities, partnership’s trade or business in the United States are
compensation for, or in expectation of, services considered derived from a commercial activity in the
performed, or other fixed or determinable annual or United States. The partnership's net effectively connected
periodical gains, profits, or income. This tax is imposed on taxable income is subject to withholding under section
the gross amount paid and is generally collected by 1446.
withholding under section 1441 or 1442 on that amount. A In general, payments to an international organization
payment is considered to have been made whether it is from investment in the United States in stocks, bonds and
made directly to the beneficial owner or to another person other domestic securities, interest on deposits in banks in
for the benefit of the beneficial owner. the United States, and payments from any other source
Foreign persons are also subject to tax at graduated within the United States are exempt from tax under
rates on income they earn that is considered effectively section 892 and exempt from withholding under sections
connected with a U.S. trade or business. If a foreign 1441 and 1442. See Temporary Regulations section
person invests in a partnership that conducts a U.S. trade 1.892-6T. Payments to a foreign central bank of issue
or business, the foreign person is considered to be (whether or not wholly owned by a foreign sovereign) or to
engaged in a U.S. trade or business. The partnership is the Bank for International Settlements from obligations of
required to withhold tax under section 1446 on the foreign the United States or of any agency or instrumentality
person’s distributive share of the partnership’s effectively thereof, or from interest on deposits with persons carrying
connected taxable income. on the banking business, are also generally exempt from
If you receive certain types of income, you must tax under section 895 and exempt from withholding under
provide Form W-8EXP to: sections 1441 and 1442. In addition, payments to a
Establish that you are not a U.S. person; foreign central bank of issue from bankers’ acceptances
Claim that you are the beneficial owner of the income are exempt from tax under section 871(i)(2)(C) and
for which Form W-8EXP is given; and exempt from withholding under sections 1441 and 1442.
Claim a reduced rate of, or exemption from, withholding Effectively connected income or gain from a partnership
as a foreign government, international organization, conducting a trade or business in the United States may
foreign central bank of issue, foreign tax-exempt be subject to withholding under section 1446.
organization, foreign private foundation, or government of Payments to a foreign tax-exempt organization of
a U.S. possession. certain types of U.S. source income are also generally
In general, payments to a foreign government exempt from tax and exempt from withholding. Gross
(including a foreign central bank of issue wholly-owned by investment income of a foreign private foundation,

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however, is subject to withholding under section 1443(b) an entity maintaining an account with an FFI requesting
at a rate of 4%. Effectively connected income or gain from this form.
a partnership conducting a trade or business in the United Do not use Form W-8EXP if:
States may be subject to withholding under section 1446. You are not a foreign government, international
Payments to a government of a possession of the organization, foreign central bank of issue, foreign
United States are generally exempt from tax and tax-exempt organization, foreign private foundation, or
withholding under section 115(2). government of a U.S. possession receiving amounts
subject to withholding under chapter 3 claiming the
To establish eligibility for exemption from 30% tax and applicability of section 115(2), 501(c), 892, 895, or
withholding for chapter 3 purposes under sections 892, 1443(b). Instead, provide Form W-8BEN-E, or Form
895, 501(c), or 115(2), a foreign government, international W-8ECI. For example, if you are a foreign tax-exempt
organization, foreign central bank of issue, foreign organization claiming a benefit under an income tax
tax-exempt organization, foreign private foundation, or treaty, provide Form W-8BEN-E.
government of a U.S. possession must provide a Form You are receiving withholdable payments from a
W-8EXP to a withholding agent or payer with all withholding agent requesting this form and you do not
necessary documentation. The withholding agent or payer have a chapter 4 status identified in Part I, line 4 of this
of the income may rely on a properly completed Form form.
W-8EXP to treat the payment, credit, or allocation You are acting as an intermediary (that is, acting not for
associated with the Form W-8EXP as being made to a your own account, but for the account of others as an
foreign government, international organization, foreign agent, nominee, or custodian). Instead, provide Form
central bank of issue, foreign tax-exempt organization, W-8IMY.
foreign private foundation, or government of a U.S. You are receiving income that is effectively connected
possession exempt from withholding at the 30% rate (or, with the conduct of a trade or business in the United
where appropriate, subject to withholding at a 4% rate). States. Instead, provide Form W-8ECI.
You are a tax-exempt organization receiving unrelated
Provide Form W-8EXP to the withholding agent or
business taxable income subject to withholding under
payer before income is paid, credited, or allocated to you.
section 1443(a). Instead, provide Form W-8BEN-E or
Failure by a beneficial owner to provide a Form W-8EXP
Form W-8ECI (as applicable) for this portion of your
when requested may lead to withholding at the 30% rate,
income.
the backup withholding rate, or the rate applicable under
You are a foreign partnership, a foreign simple trust, or
section 1446.
a foreign grantor trust. Instead, provide Form W-8ECI or
In addition to the requirements of chapter 3, chapter 4 Form W-8IMY. However, a foreign grantor trust is required
requires withholding agents to identify chapter 4 status of to provide documentation of its grantor or other owner for
payees receiving withholdable payments to determine purposes of section 1446. See Regulations section
whether withholding applies under chapter 4. Under 1.1446-1.
chapter 4, certain foreign governments, foreign central Giving Form W-8EXP to the withholding agent. Do
banks, international organizations, and foreign entities not send Form W-8EXP to the IRS. Instead, give it to the
described in section 501(c) (other than an insurance person who is requesting it from you. Generally, this
company described in section 501(c)(15)) are not subject person will be the one from whom you receive the
to withholding under chapter 4. A withholding agent may payment, who credits your account, or a partnership that
request this Form W-8EXP to establish your chapter 4 allocates income to you. Generally, a separate Form
status and avoid withholding. W-8EXP must be given to each withholding agent.
Chapter 4 also requires participating FFIs and certain Give Form W-8EXP to the person requesting it before
registered deemed-compliant FFIs to document entity the payment is made, credited, or allocated to you or your
account holders in order to determine their chapter 4 account. If you do not provide this form, the withholding
status regardless of whether withholding applies to any agent may have to withhold tax at the chapter 3 or
payments made to the entities. If you maintain an account chapter 4 30% rate, the backup withholding rate
with an FFI and have a chapter 4 status shown in Part I, (determined under section 3406), or the rate applicable
line 4 of this form, provide this Form W-8EXP when under section 1446. If you receive more than one type of
requested by the FFI in order to document your chapter 4 income from a single withholding agent, the withholding
status. agent may require you to submit a Form W-8EXP for each
Additional information. For additional information and different type of income.
instructions for the withholding agent, see the Instructions Expiration of Form W-8EXP. Generally, a Form
for the Requester of Forms W-8BEN, W-8BEN-E, W-8EXP remains in effect indefinitely until a change of
W-8ECI, W-8EXP, and W-8IMY. circumstances makes any information provided on the
Who must provide Form W-8EXP. You must give Form form incorrect. In some cases, however, Form W-8EXP
W-8EXP to the withholding agent or payer if you are a will remain valid only for a period starting on the date the
foreign government, international organization, foreign form is signed and ending on the last day of the third
central bank of issue, foreign tax-exempt organization, succeeding calendar year. For example, a Form W-8EXP
foreign private foundation, or government of a U.S. provided on February 15, 2015, by a controlled entity of a
possession receiving a withholdable payment or receiving foreign government would be subject to the three-year
a payment subject to chapter 3 withholding, or are such validity period and thus would expire on December 31,

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2018, for chapter 3 purposes. For more exceptions to the Generally, an amount subject to chapter 4 withholding
indefinite validity period, see Regulations section is an amount of U.S. source FDAP income that is also a
1.1441-1(e)(4)(ii) for chapter 3 purposes and Regulations withholdable payment as defined in Regulations section
section 1.1471-3(c)(6)(ii) for chapter 4 purposes. 1.1473-1(a) to which an exception does not apply under
chapter 4. The exemptions from withholding or taxation
Change in circumstances. If a change in circumstances
provided for under chapter 3 are not applicable when
makes any information on the Form W-8EXP you have
determining whether withholding applies under chapter 4.
submitted incorrect, you must notify the withholding agent
For exceptions applicable to the definition of a
within 30 days of the change in circumstances and you
withholdable payment, see Regulations section
must file a new Form W-8EXP or other appropriate form.
1.1473-1(a)(4) (exempting, for example, certain
Definitions nonfinancial payments).
Amounts exempt from tax under section 895. Section Beneficial owner. For payments other than those for
895 generally excludes from gross income and exempts which a reduced rate of, or exemption from, withholding is
from U.S. taxation income a foreign central bank of issue claimed under an income tax treaty, the beneficial owner
receives from obligations of the United States (or of any of income is generally the person who is required under
agency or instrumentality thereof) or from interest on U.S. tax principles to include the payment in gross income
deposits with persons carrying on the banking business on a tax return. A person is not a beneficial owner of
unless such obligations or deposits are held for, or used in income, however, to the extent that person is receiving the
connection with, the conduct of commercial banking income as a nominee, agent, or custodian, or to the extent
functions or other commercial activities of the foreign the person is a conduit whose participation in a
central bank of issue. transaction is disregarded. In the case of amounts paid
that do not constitute income, beneficial ownership is
Amounts exempt from tax under section 892. Only a determined as if the payment were income.
foreign government or an international organization as
Foreign partnerships, foreign simple trusts, and foreign
defined below qualifies for exemption from taxation under
grantor trusts are not the beneficial owners of income paid
section 892. Section 892 generally excludes from gross
to the partnership or trust. The beneficial owners of
income and exempts from U.S. taxation income a foreign
income paid to a foreign partnership are generally the
government receives from investments in the United
partners in the partnership, provided that the partner is not
States in stocks, bonds, or other domestic securities;
itself a partnership, foreign simple or grantor trust,
financial instruments held in the execution of
nominee, or other agent. The beneficial owners of income
governmental financial or monetary policy; and interest on
paid to a foreign simple trust (that is, a foreign trust that is
deposits in banks in the United States of monies
described in section 651(a)) are generally the
belonging to the foreign government. Income of a foreign
beneficiaries of the trust, if the beneficiary is not a foreign
government from any of the following sources is not
partnership, foreign simple or grantor trust, nominee, or
exempt from U.S. taxation.
other agent. The beneficial owners of income paid to a
The conduct of any commercial activity.
foreign grantor trust (that is, a foreign trust to the extent
A controlled commercial entity.
that all or a portion of the income of the trust is treated as
The disposition of any interest in a controlled
owned by the grantor or another person under sections
commercial entity. For the definition of “commercial
671 through 679) are the persons treated as the owners of
activity,” see Temporary Regulations section 1.892-4T.
the trust. The beneficial owners of income paid to a
Section 892 also generally excludes from gross income foreign complex trust (that is, a foreign trust that is not a
and exempts from U.S. taxation income of an international foreign simple trust or foreign grantor trust) is the trust
organization received from investments in the United itself.
States in stocks, bonds, or other domestic securities and
The beneficial owner of income paid to a foreign estate
interest on deposits in banks in the United States of
is the estate itself.
monies belonging to the international organization or from
any other source within the United States. These beneficial owner rules apply primarily for
purposes of withholding under sections 1441 and 1442.
Amounts subject to withholding. Generally, an amount The rules also generally apply for purposes of section
subject to chapter 3 withholding is an amount from 1446, with a few exceptions. See Regulations section
sources within the United States that is fixed or 1.1446-1 for instances where the documentation
determinable annual or periodical (FDAP) income. FDAP requirements of sections 1441 and 1442 differ from
income is all income included in gross income, including section 1446.
interest (as well as OID), dividends, rents, royalties, and
compensation. FDAP income does not include most gains Chapter 3. Chapter 3 means Chapter 3 of the Internal
from the sale of property (including market discount and Revenue Code (Withholding of Tax on Nonresident Aliens
option premiums), as well as other specific items of and Foreign Corporations). Chapter 3 contains sections
income described in Regulations section 1.1441-2 (such 1441 through 1464.
as interest on bank deposits and short-term OID). Chapter 4. Chapter 4 means Chapter 4 of the Internal
For purposes of section 1446, the amount subject to Revenue Code (Taxes to Enforce Reporting on Certain
withholding is the foreign partner’s share of the Foreign Accounts). Chapter 4 contains sections 1471
partnership’s effectively connected taxable income. through 1474.

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Commercial activities. For purposes of chapter 4, funds, and certain entities wholly owned by one or more
commercial activities are financial activities of a type exempt beneficial owners. In addition, an exempt
engaged in by an insurance company, custodial beneficial owner includes any person treated as an
institution, or depository institution (including the act of exempt beneficial owner under an applicable Model 1 IGA
accepting deposits). An exempt beneficial owner will not or Model 2 IGA.
be considered exempt for chapter 4 purposes with Financial institution. A financial institution generally
respect to payments derived from an obligation held in means an entity that is a depository institution, custodial
connection with a commercial financial activity. See institution, investment entity, or an insurance company (or
Regulations section 1.1471-6(h), including limitations on holding company of an insurance company) that issues
the scope of a commercial financial activity. For purposes cash value insurance or annuity contracts. See
of chapter 3, commercial activities are described in Regulations section 1.1471-5(e).
Temporary Regulations section 1.892-4T.
Foreign central bank of issue. A foreign central bank of
Controlled commercial entity. A controlled commercial issue is a bank that is by law or government sanction the
entity is an entity engaged in commercial activities principal authority, other than the government itself, to
described in Temporary Regulations section 1.892-4T issue instruments intended to circulate as currency. Such
(whether within or outside the United States) if the foreign a bank is generally the custodian of the banking reserves
government holds: of the country under whose law it is organized. The Bank
Any interest in the entity that is 50% or more of the total of International Settlements is treated as though it were a
of all interests in the entity, or foreign central bank of issue.
A sufficient interest or any other interest in the entity
A foreign central bank of issue must provide Form
which provides the foreign government with effective
W-8EXP to establish eligibility for exemption from
practical control of the entity.
withholding for payments exempt from tax under either
An entity includes a corporation, a partnership, a trust section 892 or section 895.
(including a pension trust), and an estate. A partnership’s
commercial activities are attributable to its general and Foreign financial institution (FFI). A foreign financial
limited partners for purposes of determining whether the institution (FFI) generally means a foreign entity that is a
partner is a controlled commercial entity for purposes of financial institution.
section 892. The partnership’s activities will result in the Foreign person. A foreign person includes a
partnership having to withhold tax under section 1446 on nonresident alien individual, foreign corporation, foreign
commercial income that is the effectively connected partnership, foreign trust, foreign estate, foreign
taxable income allocable to a foreign government partner. government, international organization, foreign central
bank of issue, foreign tax-exempt organization, foreign
Note. A foreign central bank of issue will be treated as a private foundation, or government of a U.S. possession,
controlled commercial entity only if it engages in and any other person that is not a U.S. person. It also
commercial activities within the United States. includes a foreign branch or office of a U.S. financial
Chapter 4 status. The term chapter 4 status means a institution or U.S. clearing organization if the foreign
person’s status as a U.S. person, specified U.S. person, branch is a qualified intermediary. Generally, a payment to
foreign individual, participating FFI, deemed-compliant a U.S. branch of a foreign person is a payment to a foreign
FFI, restricted distributor, exempt beneficial owner, person.
nonparticipating FFI, territory financial institution, Foreign government. For chapter 3 purposes, a foreign
excepted nonfinancial foreign entity (NFFE), or passive government includes only the integral parts or controlled
NFFE. See Regulations section 1.1471-1(b) for the entities of a foreign sovereign as defined in Temporary
definitions of these terms. Regulations section 1.892-2T. Similar definitions apply for
Deemed-compliant FFI. Under section 1471(b)(2), chapter 4 purposes under Regulations section
certain FFIs are deemed to comply with the regulations 1.1471-6(b).
under chapter 4 without the need to enter into an FFI An integral part of a foreign sovereign, in general, is
agreement with the IRS. However, certain any person, body of persons, organization, agency,
deemed-compliant FFIs are required to register with the bureau, fund, instrumentality, or other body, however
IRS and obtain a Global Intermediary Identification designated, that constitutes a governing authority of a
Number (GIIN). These FFIs are referred to as registered foreign country. The net earnings of the governing
deemed-compliant FFIs. See Regulations section authority must be credited to its own account or to other
1.1471-5(f). accounts of the foreign sovereign, with no portion
Exempt beneficial owner. An exempt beneficial owner benefiting any private person.
means a person that is described in Regulations section A controlled entity of a foreign sovereign is an entity
1.1471-6 and includes a foreign government, a political that is separate in form from the foreign sovereign or
subdivision of a foreign government, a wholly owned otherwise constitutes a separate juridical entity only if:
instrumentality or agency of a foreign government or It is wholly owned and controlled by the foreign
governments, an international organization, a wholly sovereign directly or indirectly through one or more
owned agency or instrumentality of an international controlled entities.
organization, a foreign central bank of issue, a It is organized under the laws of the foreign sovereign
government of a U.S. possession, certain retirement by which it is owned.

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Its net earnings are credited to its own account or to Participating FFI. A participating FFI is an FFI that has
other accounts of the foreign sovereign, with no portion of agreed to comply with the terms of an FFI agreement with
its income benefiting any private person. respect to all branches of the FFI, other than a branch that
Its assets vest in the foreign sovereign upon dissolution. is a reporting Model 1 FFI or a U.S. branch. The term
A controlled entity of a foreign sovereign also includes participating FFI also includes a reporting Model 2 FFI and
a pension trust defined in Temporary Regulations section a QI branch of a U.S. financial institution, unless such
1.892-2T(c) and may include a foreign central bank of branch is a reporting Model 1 FFI.
issue to the extent that it is wholly owned by a foreign
Specified U.S. person. A specified U.S. person is any
sovereign.
U.S. person other than a person identified in Regulations
A foreign government must provide Form W-8EXP to section 1.1473-1(c).
establish eligibility for exemption from withholding for
payments exempt from tax under section 892 or for Substantial U.S. owner. A substantial U.S. owner (as
purposes of establishing its status as an exempt beneficial described in Regulations section 1.1473-1(b)) means any
owner. specified U.S. person that:
Owns, directly or indirectly, more than 10% (by vote or
Intergovernmental agreement (IGA). An IGA means a value) of the stock of any foreign corporation;
Model 1 IGA or a Model 2 IGA. For a list of jurisdictions Owns, directly or indirectly, more than 10% of the
treated as having in effect a Model 1 or Model 2 IGA, see profits interests or capital interests in a foreign
the list of jurisdictions at www.treasury.gov/resource- partnership;
center/tax-policy/treaties/Pages/FATCA-Archive.aspx. Is treated as an owner of any portion of a foreign trust
A Model 1 IGA means an agreement between the under sections 671 through 679; or
United States or the Treasury Department and a foreign Holds, directly or indirectly, more than a 10% beneficial
government or one or more agencies to implement interest in a trust.
FATCA through reporting by FFIs to such foreign Territory financial institution. The term territory
government or agency thereof, followed by automatic financial institution means a financial institution that is
exchange of the reported information with the IRS. An FFI incorporated or organized under the laws of any U.S.
in a Model 1 IGA jurisdiction that performs account territory. However, an investment entity that is not also a
reporting to the jurisdiction’s government is referred to as depository institution, custodial institution, or specified
a reporting Model 1 FFI. insurance company is not a territory financial institution.
A Model 2 IGA means an agreement or arrangement
Withholdable payment. The term withholdable payment
between the U.S. or the Treasury Department and a
means an amount subject to withholding for purposes of
foreign government or one or more agencies to implement
chapter 4 as described in Amounts subject to withholding,
FATCA through reporting by FFIs directly to the IRS in
earlier. Also see Regulations section 1.1473-1(a) for the
accordance with the requirements of an FFI agreement,
definition of withholdable payment.
supplemented by the exchange of information between
such foreign government or agency thereof and the IRS. Withholding agent. Any person, U.S. or foreign, that has
An FFI in a Model 2 IGA jurisdiction that has entered into control, receipt, custody, disposal, or payment of U.S.
an FFI agreement with respect to a branch is a source FDAP income subject to chapter 3 or 4 withholding
participating FFI, but may be referred to as a reporting is a withholding agent. The withholding agent may be an
Model 2 FFI. individual, corporation, partnership, trust, association, or
any other entity, including (but not limited to) any foreign
International organization. For purposes of chapter 3,
intermediary, foreign partnership, and U.S. branches of
an international organization is any public international
certain foreign banks and insurance companies.
organization entitled to enjoy privileges, exemptions, and
immunities as an international organization under the
International Organizations Immunities Act (22 U.S.C. Specific Instructions
288-288(f)). In general, to qualify as an international
organization, the United States must participate in the Part I — Identification of Beneficial
organization pursuant to a treaty or under the authority of
an Act of Congress authorizing such participation. Owner
Before completing Part I, complete the Worksheet for
Any organization that qualifies as an international
Foreign Governments, International Organizations, and
organization under chapter 3 also qualifies as an
Foreign Central Banks of Issue, later, to determine
international organization under chapter 4.
whether amounts received are or will be exempt from U.S.
For purposes of chapter 4, an international organization tax under section 892 or 895 and exempt from withholding
also includes any intergovernmental or supranational under sections 1441 and 1442. Use the results of this
organization that is comprised primarily of foreign worksheet to check the appropriate box on line 3 and in
governments, that is recognized as an intergovernmental Part II. Do not give the worksheet to the withholding agent.
or supranational organization under a foreign law similar Instead, keep it for your records.
to 22 U.S.C. 288-288(f) or that has in effect a
headquarters agreement with a foreign government, and Line 1. Enter the full name of the organization.
whose income does not inure to the benefit of private Line 2. Enter the country under the laws of which the
persons. foreign government or other foreign organization was
created, incorporated, organized, or governed.

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Line 3. Check the one box that applies. A foreign central Model 1 FFI), direct reporting NFFE, check the “GIIN” box
bank of issue (wholly owned by a foreign sovereign) and provide your GIIN. For payments made prior to
should check the “Foreign government” box. If you are a January 1, 2015, a Form W-8EXP provided by a reporting
Foreign private foundation, you should check the “Foreign Model 1 FFI need not contain a GIIN. For payments made
private foundation” box rather than the “Foreign prior to January 1, 2016, a sponsored direct reporting
tax-exempt organization” box. NFFE may provide the GIIN of its sponsoring entity.
Line 4. Check the one box that applies to your chapter 4 Line 8b. If you are providing this Form W-8EXP to
status (if necessary). You are required to provide a document yourself as an account holder (as defined in
chapter 4 status if you are the payee of a withholdable Regulations section 1.1471-5(a)(3)) with respect to a
payment or hold an account with an FFI requesting this financial account (as defined in Regulations section
form. See Regulations section 1.1471-3(a) for the 1.1471-5(b)) that you hold at a U.S. office of a financial
definition of a payee for purposes of chapter 4. By institution (including a U.S. branch of an FFI) and you
checking a box on this line, you are representing that you receive U.S. source income reportable on a Form 1042-S
qualify for this classification and, if you are claiming a associated with this form, you must provide the TIN issued
status as an exempt beneficial owner, that you are the to you by the jurisdiction in which you are a tax resident
beneficial owner of the payments to which this form identified on line 5 unless:
relates for purposes of chapter 4. You have not been issued a TIN (including if the
jurisdiction does not issue TINs), or
For certain chapter 4 statuses, you are required to You properly identified yourself as a foreign
TIP complete an additional line on this form certifying government, foreign central bank of issue, international
that you meet the conditions of the status organization, or government of a U.S. possession on
indicated on line 4 (as defined under Regulations section line 3.
1.1471-5 or 1.1471-6 or an applicable IGA). Make sure If you are providing this form to document a financial
you complete the required portion of this form before account described above but you do not enter a TIN on
signing and providing it to the withholding agent. line 8b, and you are not a foreign government, foreign
central bank of issue, international organization, or
If you do not certify as to your chapter 4 status, government of a U.S. possession, you must provide the
! this Form W-8EXP will not be valid for purposes of withholding agent with an explanation of why you have not
CAUTION chapter 4 if you receive a withholdable payment at
been issued a TIN. For this purpose, an explanation is a
any time in the future. For example, if you do not certify as statement that you are not legally required to obtain a TIN
to your chapter 4 status because the only payments you in your jurisdiction of tax residence. The explanation may
receive from the withholding agent are with respect to be written on line 8b, in the margins of the form, or on a
grandfathered obligations described in Regulations separate attached statement associated with the form. If
section 1.1471-2(b), then you will be required to resubmit you are writing the explanation on line 8b, you may
Form W-8EXP and certify to your chapter 4 status if you shorten it to “not legally required.” Do not write “not
receive a withholdable payment in the future. You may applicable.”
consider certifying to your chapter 4 status even if not
required in order to avoid resubmitting Form W-8EXP to Line 9. This line may be used by the filer of Form
the withholding agent. See Expiration of Form W-8EXP, W-8EXP or by the withholding agent to whom it is
earlier. provided to include any referencing information that is
necessary or useful to the withholding agent in carrying
Line 5. The permanent address of a foreign government, out its obligations. For example, a filer may use line 9 to
international organization, or foreign central bank of issue include the name and number of the account for which the
is where it maintains its principal office. For all other filer is providing the form.
organizations, the permanent address is the address in
the country where the organization claims to be a resident Part II — Qualification Statement for
for tax purposes. Do not show the address of a financial Chapter 3 Status
institution, a post office box, or an address used solely for
mailing purposes unless such address is the only You are not required to complete a chapter 3
permanent address you use and it appears as your TIP qualification statement if you are submitting this
registered address in your organizational documents. form to document your chapter 4 status and are
not receiving a payment that is subject to withholding
Line 6. Enter the mailing address only if it is different from under chapter 3. However, in such a case, you may also
the address shown on line 5. provide Form W-8BEN-E to document your chapter 4
Line 7. A U.S. taxpayer identification number (TIN) status.
means an employer identification number (EIN). A U.S.
TIN is generally required if you are claiming an exemption Line 10. All foreign governments claiming the
or reduced rate of withholding based solely on your claim applicability of section 892 must check box 10a as well as
of tax-exempt status under section 501(c) or private box 10b or box 10c, whichever applies. Enter the name of
foundation status. Use Form SS-4, to obtain an EIN. the foreign sovereign’s country on line 10b (if the entity is
an integral part of a foreign government) or on line 10c (if
Line 8a. If the organization has registered with the IRS as the entity is a controlled entity). A central bank of issue
a participating FFI (including a reporting Model 2 FFI), (wholly owned by a foreign sovereign) should check
registered deemed-compliant FFI (including a reporting box 10c.

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Line 11. Check this box if you are an international Regulations section 1.1471-6). By checking this box, you
organization. By checking this box, you are certifying to all are certifying to the statement made in line 17.
the statements made in line 11. Line 18. Check this box if you are an exempt retirement
Line 12. Check this box if you are a foreign central bank plan of a foreign government as defined for purposes of
of issue for purposes of chapter 3 (see definitions) not chapter 4. By checking this box, you are certifying to all
wholly owned by a foreign sovereign. By checking this the statements made in line 18.
box, you are certifying to all the statements made in Line 19. Check this box if you are a 501(c) organization
line 12. other an insurance company described in section 501(c)
Line 13. If you are a foreign tax-exempt organization, you (15). By checking this box, you are certifying to the
must attach a statement setting forth any income that is statement made in line 19.
includible under section 512 in computing your unrelated Line 20. Check box 20a if you are passive NFFE. If you
business taxable income. do not have any substantial U.S. owners, check box 20b.
Box 13a. Check this box if you have been issued a If you have any substantial U.S. owners, you must provide
determination letter by the IRS. Enter the date of the IRS a statement with the information set forth on line 20c.
determination letter.
Line 21. Check box 21 if you are a sponsored direct
Box 13b. Check this box if you do not have an IRS reporting NFFE. Provide the name of your sponsoring
determination letter, but are providing an opinion of U.S. entity in the space provided. By checking this box, you are
counsel concluding that you are an organization
certifying to the statements made in line 21.
described in section 501(c).
Box 13c. If you are a section 501(c)(3) organization, Part IV — Certification
check this box if you are not a private foundation. You Form W-8EXP must be signed and dated by an
must attach to the withholding certificate an affidavit authorized official of the foreign government, international
setting forth sufficient facts concerning your operations organization, foreign central bank of issue, foreign
and support to enable the IRS to determine that you would tax-exempt organization, foreign private foundation, or
be likely to qualify as an organization described in section government of a U.S. possession, as appropriate. By
509(a)(1), (2), (3), or (4). See Rev. Proc. 92-94, 1992-2 signing Form W-8EXP, the authorized representative,
C.B. 507, section 4, for information on affidavit officer, or agent also agrees to provide a new form within
preparation of foreign equivalents of domestic public 30 days following a change in circumstances that makes
charities. any certification made on the form incorrect (unless no
Box 13d. Check this box if you are a section 501(c)(3) future payments will be made to the organization by the
organization and you are a private foundation described in withholding agent). The authorized representative, officer,
section 509. or agent must also check the box to certify that he or she
Line 14. Check this box if you are a government of a U.S. has the capacity to sign for the organization.
possession. By checking this box you are certifying to the
A withholding agent may allow you to provide this form
statements made in line 14.
with an electronic signature. The electronic signature must
Part III — Qualification Statement for indicate that the form was electronically signed by a
person authorized to do so (for example, with a time and
Chapter 4 Status date stamp and statement that the form has been
You are not required to complete a chapter 4 electronically signed). Simply typing your name into the
TIP qualification statement if you are not the payee of signature line is not an electronic signature.
a withholdable payment or are not an
accountholder holding an account with an FFI requesting Paperwork Reduction Act Notice. We ask for the
this form. information on this form to carry out the Internal Revenue
laws of the United States. You are required to provide the
Line 15. Check this box to indicate that you are treated information. We need it to ensure that you are complying
as a nonreporting FFI under an applicable IGA (and as with these laws and to allow us to figure and collect the
defined in the IGA). You must identify the applicable IGA right amount of tax.
by entering the name of the jurisdiction that has the You are not required to provide the information
applicable IGA in effect with the United States. You must requested on a form that is subject to the Paperwork
also provide the withholding agent with the class of entity Reduction Act unless the form displays a valid OMB
described in Annex II of the IGA applicable to your status. control number. Books or records relating to a form or its
If you are an FFI treated as a registered instructions must be retained as long as their contents
deemed-compliant FFI under an applicable Model 2 IGA, may become material in the administration of any Internal
you must provide your GIIN in the space provided. Revenue law. Generally, tax returns and return
Line 16. Check this box if you are a territory financial information are confidential, as required by section 6103.
institution. By checking this box, you are certifying to the
statement in line 16. The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
Line 17. Check this box if you are a foreign government, average time is: Recordkeeping, 6 hr., 42 min.;
government of a U.S. possession, or foreign central bank Learning about the law or the form, 5 hr.,18 min.;
of issue as defined for purposes of chapter 4 (see Preparing and providing the form, 8 hr., 2 min.

Instructions for Form W-8EXP (Rev. 7-2017) -7-

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If you have comments concerning the accuracy of          Publications, 1111 Constitution Ave. NW, IR-6526, 
these time estimates or suggestions for making this form Washington, DC 20224. Do not send Form W-8EXP to 
simpler, we would be happy to hear from you. You can     this office. Instead, give it to your withholding agent.
send us comments from IRS.gov/FormComments. You 
can write to the Internal Revenue Service, Tax Forms and 

                                                         -8- Instructions for Form W-8EXP (Rev. 7-2017)

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                                                                                          Keep for Your Records
WORKSHEET FOR FOREIGN GOVERNMENTS, INTERNATIONAL ORGANIZATIONS, AND FOREIGN CENTRAL BANKS OF ISSUE
 
(Do not give to the withholding agent.)
Complete this worksheet to determine whether amounts received are or will be exempt from U. S. tax under section 892 or 
section 895 and exempt from withholding under sections 1441 and 1442.
 Foreign governments and foreign central banks of issue, start with question  .1
 International organizations, go directly to question  .6
FOREIGN GOVERNMENT                                                                                                                                                                 Yes No
 1 a Is the foreign government an integral part of a foreign sovereign (see Definitions)? . . . . . . . . . . . . . . . .
     (If “Yes,” go to question  . If “No,” answer question 4 1b.)
 b   Is the foreign government a controlled entity of a foreign sovereign (see Definitions)? . . . . . . . . . . . . . .
     (If “Yes,” answer question 2a. If “No,” go to question 7a.)
 2 a Is the controlled entity a foreign central bank of issue (see Definitions)? . . . . . . . . . . . . . . . . . . . . . . . . . .
     (If “Yes,” answer question 2b. If “No,” go to question  .)3
 b   Is the foreign central bank of issue engaged in commercial activities within the United States? . . . . . . .
     (If “Yes,” answer question 7a. If “No,” go to question  .)4
 3   Is the controlled entity engaged in commercial activities anywhere in the world? . . . . . . . . . . . . . . . . . . . .
     (If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not 
     complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,” 
     answer question  .)4
 4   Does the foreign government or foreign central bank of issue (wholly owned by the foreign sovereign) 
     receive income directly or indirectly from any controlled commercial entities or income derived from the 
     disposition of any interest in a controlled commercial entity (see Definitions)? . . . . . . . . . . . . . . . . . . . . .
     (If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not 
     complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,” 
     answer question  .)5
 5   Is any of the income received by the foreign government or foreign central bank of issue (wholly owned 
     by the foreign sovereign) from sources other than investments in the United States in stocks, bonds, 
     other domestic securities (as defined in Temporary Regulations section 1.892-3T(a)(3)), financial 
     instruments held in the execution of governmental financial or monetary policy (as defined in 
     Temporary Regulations section 1.892-3T(a)(4) and (a)(5)), or interest on deposits in banks in the 
     United States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
     (If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not 
     complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,” 
     check the appropriate box on line 10 of Form W-8EXP.)
INTERNATIONAL ORGANIZATION                                                                                                                                                         Yes No
 6   Is the international organization an organization in which the United States participates pursuant to any 
     treaty or under an Act of Congress authorizing such participation and to which the President of the 
     United States has issued an Executive Order entitling the organization to enjoy the privileges, 
     exemptions, and immunities provided under the International Organization Immunities Act (22 U.S.C. 
     288, 288e, 288f)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
     (If “Yes,” check the box on line 11 of Form W-8EXP. If “No,” income may be subject to withholding. Do 
     not complete this form for such income. Instead, complete Form W-8BEN-E or W-8ECI.)
FOREIGN CENTRAL BANK OF ISSUE                                                                                                                                                      Yes No
 7 a Is the entity, whether wholly or partially owned by the foreign sovereign, a foreign central bank of 
     issue? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
     (If “Yes,” answer question 7b. If “No,” income is not exempt from tax under section 895 and may be 
     subject to withholding. Do not complete Form W-8EXP for such income. Instead, complete Form 
     W-8BEN-E or W-8ECI.)
 b   Is the income received by the foreign central bank of issue from sources other than obligations of the 
     United States (or any agency or instrumentality thereof) or from interest on deposits with persons 
     carrying on the banking business? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
     (If “Yes,” income is not exempt from tax under section 895 and may be subject to withholding. Do not 
     complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,” 
     answer question 7c.)
 c   Are the obligations of the United States (or any agency or instrumentality thereof) or bank deposits 
     owned by the foreign central bank of issue held for, or used in connection with, the conduct of 
     commercial banking functions or other commercial activities by the foreign central bank of 
     issue? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
     (If “Yes,” income is not exempt from tax under section 895 and may be subject to withholding. Do not 
     complete Form W-8EXP for such income. Instead, complete Form W-8BEN-E or W-8ECI. If “No,” 
     check the box on line 12 of Form W-8EXP.)

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