U.S.A.: FATCA : Validity of Forms W-8 extended by a further six months

17.06.2014

Clearstream Banking1 has extended the validity of Forms W-8, normally due to expire on 31 December 2013, to 31 December 2014.

This is in line with guidance published by the U.S. Internal Revenue Service (IRS) in the regulation package containing regulations intending to harmonise the information reporting and withholding rules under Chapter 3 and 61 of the Internal Revenue Code (IRC).

These W-8 certificates, whose validity had already been extended by six months according to Notice 2013-432, are now granted an additional six-month extension according to FATCA coordination regulations.

This extension of validity will apply to the following forms:

  • W-8BEN;
  • W-8ECI;
  • W-8EXP when not valid until revoked; and
  • W-8IMY provided by Non-Qualified Intermediaries.

Validity is extended automatically; no action is required from impacted customers or their underlying holders.

Customers are invited to check the validity of their certification in CreationOnline under Tax Certificates.

Further information

For more about FATCA, please see our About FATCA webpage.

For further information, customers may contact the Clearstream Banking Tax Help Desk on:

LuxembourgFrankfurtSingapore
Email:tax@clearstream.comtax@clearstream.comtax@clearstream.com
Telephone:+352-243-32835+49-(0) 69-2 11-1 3821+65-6597-1665
Fax:+352-243-632835+49-(0) 69-2 11-61 3821

or Clearstream Banking Client Services or their Relationship Officer.

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1. Clearstream Banking refers to 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).
2. As published in our Announcement L13152, dated 15 November 2013.

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