Name of owner; U.S. taxpayer identification numberThe covered expatriate's name and U.S. TIN.Where it goes wrongBlank TIN field. The form has a field for it; the instructions do not discuss it.Open the lines tableName of owner; U.S. taxpayer identification numberThe covered expatriate's name and U.S. TIN.Where it goes wrongBlank TIN field. The form has a field for it; the instructions do not discuss it.Open the lines tablePermanent address; expatriation dateThe permanent address (city, province or state, postal code, country) and the expatriation date: the date the person relinquished U.S. citizenship or ceased to be a lawful permanent resident.Where it goes wrongNo expatriation date entered. It drives the deadline and every valuation the payer must give.Open the lines tablePermanent address; expatriation dateThe permanent address (city, province or state, postal code, country) and the expatriation date: the date the person relinquished U.S. citizenship or ceased to be a lawful permanent resident.Where it goes wrongNo expatriation date entered. It drives the deadline and every valuation the payer must give.Open the lines tableCurrent mailing addressOnly if different from the permanent address.Open the lines tableCertificationThe owner certifies under penalties of perjury that they are a covered expatriate and authorizes the form to be given to any withholding agent that controls, receives, holds or can pay the income.Open the lines tableName of payer; account numberThe payer the form is for, and the account number or other identifying information.Where it goes wrongOne form used for several payers. The form is completed for a named payer.Open the lines tableName of payer; account numberThe payer the form is for, and the account number or other identifying information.Where it goes wrongOne form used for several payers. The form is completed for a named payer.Open the lines tableBox 1. Eligible deferred compensation itemChecked if the item meets all three conditions: the payer is a U.S. person (or a foreign person electing to be treated as one for section 877A(d)(1)), the expatriate notifies the payer, and the expatriate irrevocably waives treaty reductions on Form 8854. Checking it notifies the payer that the owner is “irrevocably waiving any right to claim any reduction in withholding for such eligible deferred compensation item under any treaty with the United States”.Where it goes wrongBox 1 checked for a payer that is a foreign person that has not made the election. That item is ineligible (box 2).Open the lines tableBox 2. Ineligible deferred compensation itemChecked if the three conditions are not met. The expatriate is treated as receiving the present value of the accrued benefit on the day before the expatriation date.Open the lines tableBox 3. Specified tax deferred accountChecked for an individual retirement plan under section 7701(a)(37) (other than a SEP or SIMPLE under section 408(k) or (p)), a section 529 qualified tuition program, a section 529A ABLE program, a Coverdell education savings account, a health savings account or an Archer MSA. The expatriate is treated as receiving a distribution of the entire interest on the day before the expatriation date.Where it goes wrongA SEP or SIMPLE IRA treated as a specified tax deferred account; the form excludes them.Open the lines tableBox 4. Nongrantor trustChecked if the expatriate was a beneficiary of a nongrantor trust (U.S. or foreign) on the day before the expatriation date. A nongrantor trust is the part of a trust the expatriate was not treated as owning under sections 671 to 679 on that day. Unless the election box is checked, the expatriate is treated as waiving treaty reductions on distributions from the trust.Where it goes wrongChecked for a trust the expatriate was not a beneficiary of on the day before expatriation. The section 877A withholding rules apply only if they were.Open the lines tableBox below box 4. ElectionChecked if the expatriate elects to be treated as receiving the value of the trust interest on the day before the expatriation date. The election is made on Form 8854, with an IRS letter ruling on the value attached, and is valid only if the return is filed by its due date (including extensions). Withholding under section 877A continues until the payer receives the letter ruling and the expatriate's certification that the tax was paid.Where it goes wrongChecked with no letter ruling to follow; the trustee keeps withholding.Open the lines tableSignature and dateSigned and dated by the owner.Where it goes wrongUnsigned, so no certification under penalties of perjury.Open the lines tableHover over a line for what belongs there and where it goes wrong; click to open the line in the table below. On a touch screen, tap the line to jump to the row.
Who completes it and who asks for it
Form W-8CE is completed by a covered expatriate. An expatriate is a U.S. citizen who relinquished citizenship or a long-term resident who ceased to be a lawful permanent resident. A long-term resident is one who was a lawful permanent resident in at least 8 of the last 15 tax years ending with the tax year of expatriation. The expatriate is covered if, on the expatriation date, any of these is true:
- Average annual net income tax liability for the 5 tax years ending before the expatriation date is more than $206,000 for 2025. The amount is indexed for inflation; for later years the form points to the Instructions for Form 8854.
- Net worth was $2 million or more on the expatriation date.
- The person fails to certify on Form 8854 compliance with all federal tax obligations for the 5 tax years before expatriation.
The first two tests do not apply to a person who was a dual citizen at birth and meets the form's residence conditions, or who relinquished citizenship before age 18½ and was a U.S. resident for not more than 10 tax years before the expatriation date.
A covered expatriate must give the form to the payer if, on the day before the expatriation date, they had any of the items in boxes 1 to 4: a deferred compensation item (eligible or ineligible), a specified tax deferred account, or an interest in a nongrantor trust. The form says “Give this form to the payer. Do not send to the IRS.” A separate form goes to each payer of the income. All expatriates also file Form 8854 with the IRS.
The deadline is printed on the form: “File Form W-8CE on the earlier of (a) the day before the first distribution on or after the expatriation date, or (b) thirty (30) days after the expatriation date for each specified tax deferred account, item of deferred compensation, or interest in a nongrantor trust.”
The requester is the payer of the item: a U.S. employer or plan paying deferred compensation, the custodian of an IRA, 529, ABLE, Coverdell, HSA or Archer MSA account, or the trustee of a U.S. or foreign nongrantor trust. Form W-8CE is not a foreign status certificate. The expatriate's foreign status and any treaty claims on other income are documented on Form W-8BEN.
The lines that matter
| Line | What goes there | Where it goes wrong |
|---|---|---|
| Name of owner; U.S. taxpayer identification number | The covered expatriate's name and U.S. TIN. | Blank TIN field. The form has a field for it; the instructions do not discuss it. |
| Permanent address; expatriation date | The permanent address (city, province or state, postal code, country) and the expatriation date: the date the person relinquished U.S. citizenship or ceased to be a lawful permanent resident. | No expatriation date entered. It drives the deadline and every valuation the payer must give. |
| Current mailing address | Only if different from the permanent address. | |
| Certification | The owner certifies under penalties of perjury that they are a covered expatriate and authorizes the form to be given to any withholding agent that controls, receives, holds or can pay the income. | |
| Name of payer; account number | The payer the form is for, and the account number or other identifying information. | One form used for several payers. The form is completed for a named payer. |
| Box 1. Eligible deferred compensation item | Checked if the item meets all three conditions: the payer is a U.S. person (or a foreign person electing to be treated as one for section 877A(d)(1)), the expatriate notifies the payer, and the expatriate irrevocably waives treaty reductions on Form 8854. Checking it notifies the payer that the owner is “irrevocably waiving any right to claim any reduction in withholding for such eligible deferred compensation item under any treaty with the United States”. | Box 1 checked for a payer that is a foreign person that has not made the election. That item is ineligible (box 2). |
| Box 2. Ineligible deferred compensation item | Checked if the three conditions are not met. The expatriate is treated as receiving the present value of the accrued benefit on the day before the expatriation date. | |
| Box 3. Specified tax deferred account | Checked for an individual retirement plan under section 7701(a)(37) (other than a SEP or SIMPLE under section 408(k) or (p)), a section 529 qualified tuition program, a section 529A ABLE program, a Coverdell education savings account, a health savings account or an Archer MSA. The expatriate is treated as receiving a distribution of the entire interest on the day before the expatriation date. | A SEP or SIMPLE IRA treated as a specified tax deferred account; the form excludes them. |
| Box 4. Nongrantor trust | Checked if the expatriate was a beneficiary of a nongrantor trust (U.S. or foreign) on the day before the expatriation date. A nongrantor trust is the part of a trust the expatriate was not treated as owning under sections 671 to 679 on that day. Unless the election box is checked, the expatriate is treated as waiving treaty reductions on distributions from the trust. | Checked for a trust the expatriate was not a beneficiary of on the day before expatriation. The section 877A withholding rules apply only if they were. |
| Box below box 4. Election | Checked if the expatriate elects to be treated as receiving the value of the trust interest on the day before the expatriation date. The election is made on Form 8854, with an IRS letter ruling on the value attached, and is valid only if the return is filed by its due date (including extensions). Withholding under section 877A continues until the payer receives the letter ruling and the expatriate's certification that the tax was paid. | Checked with no letter ruling to follow; the trustee keeps withholding. |
| Signature and date | Signed and dated by the owner. | Unsigned, so no certification under penalties of perjury. |
What the requester relies on
The form's Instructions for Payer start with this: “As a result of receiving notification of expatriation on Form W-8CE, you may have a requirement to withhold tax under section 877A or to report information to the IRS.” What the payer does depends on the box:
- Box 1, eligible deferred compensation. “You must withhold 30% on any taxable payment to the covered expatriate.” Notice 2009-85 explains that, because of the treaty waiver, the 30% cannot be reduced or eliminated by treaty, that the withholding is under section 877A(d)(1) and not section 1441 or chapter 24, and that the payer is liable for the tax as under section 1461.
- Box 2, ineligible deferred compensation. Within 60 days of receiving the form, the payer advises the expatriate of the present value of the accrued benefit on the day before the expatriation date.
- Box 3, specified tax deferred account. Within 60 days of receiving the form, the payer advises the expatriate of the entire interest in the account on the day before the expatriation date.
- Box 4, nongrantor trust. Under section 877A(f), the trustee withholds 30% of the taxable portion of a distribution to the covered expatriate. If the election box is checked, the trustee has 60 days from receipt to give the expatriate the information needed to value the interest: a copy of the trust deed document, a list of assets held on the day before the expatriation date with their values, information on the other beneficiaries' interests, dates of birth of measuring lives, any distribution policies that may constitute an ascertainable standard, and any other relevant information. “If you do not provide such documents and information to the covered expatriate, then the election is not valid and you must withhold 30% on any taxable distributions from the trust.” With a valid election, the 30% continues until the trustee receives the IRS valuation letter ruling and the expatriate's certification, under penalties of perjury, that the tax was paid.
Withheld payments are reported on Form 1042-S. The Instructions for Form 1042-S list it as the form for payments of eligible deferred compensation and nongrantor trust distributions to covered expatriates, with income code 38 for eligible deferred compensation under section 877A(d)(1) and income code 39 for nongrantor trust distributions under section 877A(f)(1). See chapter 3 withholding for payers for the deposit and return side.
Notice 2009-85 adds two limits. The rules do not apply to deferred compensation to the extent it is attributable to services performed outside the United States while the expatriate was not a U.S. citizen or resident. And a covered expatriate who is again subject to U.S. tax as a citizen or resident for a period after the expatriation date is not treated as a covered expatriate for the 30% withholding during that period.
Where these go wrong
- Treating it as a W-8BEN. Form W-8CE does not establish foreign status or claim a treaty rate. On boxes 1 and 4 it does the opposite: it waives treaty reductions. A treaty claim on a W-8BEN does not reduce the 30% on an eligible deferred compensation item.
- Missing the 60 days. A payer of an ineligible item or a specified tax deferred account, and a trustee receiving a box 4 election, has 60 days from receipt of the form to give the expatriate the required value or information.
- Ending trust withholding too early. After a box 4 election, withholding stops only when the trustee has both the IRS letter ruling and the expatriate's certification that the tax was paid.
- Sending it to the IRS. The payer keeps the form. The expatriate files Form 8854 with the IRS separately.
Questions people ask about Form W-8CE
When must the covered expatriate give us Form W-8CE?
On the earlier of the day before the first distribution on or after the expatriation date, or 30 days after the expatriation date, for each specified tax deferred account, item of deferred compensation or interest in a nongrantor trust.
Can the expatriate claim a treaty rate on eligible deferred compensation?
No. Checking box 1 irrevocably waives any treaty reduction in withholding for that item, and the payer withholds 30% on each taxable payment.
What do we owe the expatriate for an IRA or other specified tax deferred account?
Within 60 days of receiving the form, advise the expatriate of their entire interest in the account on the day before the expatriation date.
Where are the withheld payments reported?
On Form 1042-S, with income code 38 for eligible deferred compensation under section 877A(d)(1) and income code 39 for nongrantor trust distributions under section 877A(f)(1).
Is Form W-8CE filed with the IRS?
No. The expatriate gives it to each payer and keeps a copy. The expatriate files Form 8854 with the IRS.
The other certification forms
W-9 · W-9S · W-8BEN · W-8BEN-E · W-8ECI · W-8EXP · W-8IMY · 8233 · Comparison table
Sources: Form W-8CE (Rev. October 2025), instructions printed on the form; Notice 2009-85, sections 5, 6, 7 and 8; Instructions for Form 1042-S (2026); IRC 877AIRC 877AInternal Revenue Code, Cornell LII as described in Notice 2009-85.