U.S.A.: FATCA: IRS releases final versions of Form W-8BEN and Form W-8ECI
The U.S. Internal Revenue Service (IRS) has released final versions (Rev February 2014) of the following forms:
- Form W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individuals)
- Form W-8ECI: Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
along with their respective instructions:
- for W-8BEN individuals
- for W-8ECI
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.
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