U.S.A.: FATCA : IRS releases a new draft of Form W-8EXP
Following the recent release of new draft forms of W-9, W-8BEN and W-8BEN-E, the U.S. Internal Revenue Service (IRS) has further released a new draft of Form W-8EXP.
Form W-8EXP, the U.S. tax form to be completed by foreign governments, charities and similar entities, has been revised in order to meet the requirements set up by the FATCA Final Regulations published in January 2013.
The draft (see attachment below) includes, among other things, the requirement for the beneficial owner to provide a specific FATCA status and make related certifications.
As with the other draft Forms W-8, the IRS has not yet published the instructions in relation to Form W-8EXP.
Revised draft Forms for the W-8ECI and W-8IMY are still expected.
The above information is not intended to be exhaustive. We will continue to monitor the IRS and commentator publications and will provide customers with further information in due course.
Further information
For further information, customers may contact the Clearstream Banking1 Tax Help Desk on:
| Luxembourg | Frankfurt | |
| Email: | tax@clearstream.com | tax@clearstream.com |
| Telephone: | +352-243-32835 | +49-(0) 69-2 11-1 3821 |
| Fax: | +352-243-632835 | +49-(0) 69-2 11-61 3821 |
or Clearstream Banking Customer Service or their Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500 (CBF) and Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Register of Commerce and Companies under number B-9248 (CBL).
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