Complete this worksheet to determine whether amounts
received are or will be exempt from United States 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 4.
If “No,” answer question 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 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 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 or W-8ECI. If “No,” check the appropriate
box on line 9 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
10 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 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 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 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 or W-8ECI. If “No,” check the box on
line 11 of Form W-8EXP.)
|
|
|
