Form W-8ECI at a glance
October 2021current revision
Neverfiled with the IRS; the requester keeps it
YesU.S. TIN required
3 yearsvalidity, absent a change in circumstances
No chapter 3 withholdingwithholding result with a valid form
Certificationform type, not an information return
Line 1: Name of individual or organization that is the beneficial ownerRequiredYour name as the beneficial owner. For a disregarded entity with a single foreign owner, the foreign single owner completes and signs the form in its own name; the disregarded entity's name goes on line 3.Where it goes wrongJoint owners: the income is treated as foreign only if every owner gives a Form W-8ECI; a Form W-9 from any joint owner means the payment is treated as made to a U.S. person.Open the line in the tableLine 2: Country of incorporation or organizationRequiredA corporation enters its country of incorporation; another entity enters the country under whose laws it is created, organized, or governed. An individual enters the country of residence for tax purposes.Where it goes wrongAn individual entering country of citizenship instead of country of residence for tax purposes.Open the line in the tableLine 3: Name of disregarded entity receiving the payments (if applicable)If applicableThe name of the disregarded entity that receives the payment, if there is one. Not required, but it helps the withholding agent; an account number can go on line 9.Where it goes wrongDisregarded entity information on any line other than lines 3 and 9; the rest of the form uses the owner's information.Open the line in the tableLine 4: Type of entityCheck oneCheck the box for the beneficial owner on line 1: individual, corporation, partnership, trust type, estate, tax-exempt organization, private foundation, central bank of issue, international organization, or one of the two foreign government boxes.Where it goes wrongA foreign government body must choose integral part or controlled entity (the general foreign government box was removed); see Temporary Regulations section 1.892-2T.Open the line in the tableLine 5: Permanent residence addressRequiredThe address in the country where you claim to be a resident for that country's income tax. With no tax residence anywhere, an individual uses where he or she normally resides and an entity uses its principal office.Where it goes wrongA P.O. box, a mailing-only address, or a financial institution's address (unless you are one), other than an entity's registered address when it has no other address there.Open the line in the tableLine 6: Business address in the United StatesRequiredYour business address in the United States: street, city, state and ZIP code.Where it goes wrongA P.O. box or in-care-of address.Open the line in the tableLine 7: U.S. taxpayer identification number (SSN or ITIN, or EIN)RequiredYour U.S. TIN, with the box checked for the type. Individuals generally enter an SSN, or an ITIN if not eligible for one; entities, employers and sole proprietors in a U.S. business use an EIN. A disregarded entity enters its foreign single owner's U.S. TIN.Where it goes wrongNo TIN. The instructions say a TIN is required for the form to be valid, so the withholding agent cannot rely on it.Open the line in the tableLine 8a: Foreign tax identifying number (FTIN)RequiredIf financial account holder. The FTIN issued by your jurisdiction of tax residence on line 5, if you are documenting yourself as an account holder of a financial account at a U.S. office of a financial institution and receive income reportable on Form 1042-S. Not needed for a government, central bank of issue or international organization on line 4, a resident of a U.S. territory, a jurisdiction on the IRS list of those that do not issue foreign TINs, or when line 8b applies.Where it goes wrongLeft blank on a financial account with no exception and line 8b unchecked, which makes the form invalid for payments reportable on Form 1042-S.Open the line in the tableLine 8b: Check if FTIN not legally requiredCheckboxIf FTIN not legally required. An account holder described for line 8a may check this box if not legally required to obtain an FTIN from the jurisdiction of residence (including where it does not issue FTINs). Checking it counts as the explanation for leaving line 8a blank; more can go in the margin or on an attached statement.Open the line in the tableLine 9: Reference number(s)OptionalAny reference that helps the withholding agent, entered by you or by the agent, such as the name and number of the account the form covers.Open the line in the tableLine 10: Date of birth (MM-DD-YYYY)RequiredIf individual account holder. An individual documenting himself or herself as an account holder of a financial account at a U.S. office of a financial institution gives a date of birth as MM-DD-YYYY (born April 15, 1975: 04-15-1975). Entities leave it blank.Where it goes wrongA date in another order, such as day first.Open the line in the tableLine 11: Items of income effectively connected with a U.S. trade or businessRequiredEach item of income from this payer that is, or is expected to be, effectively connected with the conduct of a U.S. trade or business (attach a statement if needed). A partner that has made an election under section 871(d) or 882(d) attaches a copy, or a statement of intent to elect for the current year.Where it goes wrongIncome not listed here. U.S. source income that is not effectively connected generally needs Form W-8BEN, W-8BEN-E, W-8EXP, or W-8IMY instead.Open the line in the tableLine 12: Dealer in securities transferring a PTP interestCheckboxIf dealer transferring a PTP interest. Check to claim the exception from section 1446(f) withholding under Regulations section 1.1446(f)-4(b)(6). You certify that you are a dealer in securities under section 475(c)(1) and that gain on the PTP transfer is effectively connected without regard to section 864(c)(8).Where it goes wrongThe certification covers every PTP transfer tied to this form unless you limit it on line 11 or an attachment.Open the line in the tablePart II: Certification under penalties of perjuryRequiredYou certify that you are the beneficial owner (or authorized to sign for one), that the amounts are effectively connected with a U.S. trade or business, that the income is includible in gross income for the year, and that the beneficial owner is not a U.S. person. The form notes that you must file an annual U.S. income tax return reporting this income.Where it goes wrongNot giving the requester a corrected form within 30 days after information on it becomes incorrect.Open the line in the tableSignature: Signature, print name, date (MM-DD-YYYY); capacity boxRequiredSigned and dated by the beneficial owner, or by an authorized representative or officer if it is not an individual. A representative or agent checks the capacity box; an agent under a power of attorney attaches it (Form 2848 can be used), except a partnership or flow-through entity filing for its owners' income. A withholding agent can accept an electronic signature.Where it goes wrongSimply typing your name into the signature line is not an electronic signature.Open the line in the 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.
In this guide
Who completes it and who asks for it
A foreign individual or entity that receives income effectively connected with the conduct of a trade or business in the United States completes Form W-8ECI: a foreign owner of a U.S. rental building who has elected to treat the rents as ECI, a foreign company's U.S. branch, a foreign corporation providing services through a U.S. office. A foreign partner whose partnership allocates it effectively connected income generally gives the partnership a W-8BEN or W-8BEN-E instead; it gives a W-8ECI only if it has made the section 871(d) or 882(d) election or is otherwise engaged in a U.S. trade or business. The form cannot be used for personal services income of an individual (that is Form 8233 or a W-4), for income that is not effectively connected, or by an intermediary. A separate form must generally be given to each withholding agent, and the form lists the specific items of income it covers.
The withholding agent requesting it is the person paying the ECI: a tenant or property manager paying a foreign landlord, a customer of a U.S. branch, a partnership. The agent keeps the form and reports the payment on Form 1042-S with exemption code 01 (effectively connected income).
Line by line
Every line of Form W-8ECI (Rev. October 2021), in form order, with what goes on it and where it goes wrong, from the Instructions for Form W-8ECI (Rev. October 2021).
| Line | What it is | What goes here |
|---|---|---|
| Part I. Identification of Beneficial Owner | ||
| 1 | Name of individual or organization that is the beneficial owner | RequiredYour name as the beneficial owner. For a disregarded entity with a single foreign owner, the foreign single owner completes and signs the form in its own name; the disregarded entity's name goes on line 3. Where it goes wrong: Joint owners: the income is treated as foreign only if every owner gives a Form W-8ECI; a Form W-9 from any joint owner means the payment is treated as made to a U.S. person. |
| 2 | Country of incorporation or organization | RequiredA corporation enters its country of incorporation; another entity enters the country under whose laws it is created, organized, or governed. An individual enters the country of residence for tax purposes. Where it goes wrong: An individual entering country of citizenship instead of country of residence for tax purposes. |
| 3 | Name of disregarded entity receiving the payments (if applicable) | If applicableThe name of the disregarded entity that receives the payment, if there is one. Not required, but it helps the withholding agent; an account number can go on line 9. Where it goes wrong: Disregarded entity information on any line other than lines 3 and 9; the rest of the form uses the owner's information. |
| 4 | Type of entity | Check oneCheck the box for the beneficial owner on line 1: individual, corporation, partnership, trust type, estate, tax-exempt organization, private foundation, central bank of issue, international organization, or one of the two foreign government boxes. Where it goes wrong: A foreign government body must choose integral part or controlled entity (the general foreign government box was removed); see Temporary Regulations section 1.892-2T. |
| 5 | Permanent residence address | RequiredThe address in the country where you claim to be a resident for that country's income tax. With no tax residence anywhere, an individual uses where he or she normally resides and an entity uses its principal office. Where it goes wrong: A P.O. box, a mailing-only address, or a financial institution's address (unless you are one), other than an entity's registered address when it has no other address there. |
| 6 | Business address in the United States | RequiredYour business address in the United States: street, city, state and ZIP code. Where it goes wrong: A P.O. box or in-care-of address. |
| 7 | U.S. taxpayer identification number (SSN or ITIN, or EIN) | RequiredYour U.S. TIN, with the box checked for the type. Individuals generally enter an SSN, or an ITIN if not eligible for one; entities, employers and sole proprietors in a U.S. business use an EIN. A disregarded entity enters its foreign single owner's U.S. TIN. Where it goes wrong: No TIN. The instructions say a TIN is required for the form to be valid, so the withholding agent cannot rely on it. |
| 8a | Foreign tax identifying number (FTIN) | RequiredIf financial account holder. The FTIN issued by your jurisdiction of tax residence on line 5, if you are documenting yourself as an account holder of a financial account at a U.S. office of a financial institution and receive income reportable on Form 1042-S. Not needed for a government, central bank of issue or international organization on line 4, a resident of a U.S. territory, a jurisdiction on the IRS list of those that do not issue foreign TINs, or when line 8b applies. Where it goes wrong: Left blank on a financial account with no exception and line 8b unchecked, which makes the form invalid for payments reportable on Form 1042-S. |
| 8b | Check if FTIN not legally required | CheckboxIf FTIN not legally required. An account holder described for line 8a may check this box if not legally required to obtain an FTIN from the jurisdiction of residence (including where it does not issue FTINs). Checking it counts as the explanation for leaving line 8a blank; more can go in the margin or on an attached statement. |
| 9 | Reference number(s) | OptionalAny reference that helps the withholding agent, entered by you or by the agent, such as the name and number of the account the form covers. |
| 10 | Date of birth (MM-DD-YYYY) | RequiredIf individual account holder. An individual documenting himself or herself as an account holder of a financial account at a U.S. office of a financial institution gives a date of birth as MM-DD-YYYY (born April 15, 1975: 04-15-1975). Entities leave it blank. Where it goes wrong: A date in another order, such as day first. |
| 11 | Items of income effectively connected with a U.S. trade or business | RequiredEach item of income from this payer that is, or is expected to be, effectively connected with the conduct of a U.S. trade or business (attach a statement if needed). A partner that has made an election under section 871(d) or 882(d) attaches a copy, or a statement of intent to elect for the current year. Where it goes wrong: Income not listed here. U.S. source income that is not effectively connected generally needs Form W-8BEN, W-8BEN-E, W-8EXP, or W-8IMY instead. |
| 12 | Dealer in securities transferring a PTP interest | CheckboxIf dealer transferring a PTP interest. Check to claim the exception from section 1446(f) withholding under Regulations section 1.1446(f)-4(b)(6). You certify that you are a dealer in securities under section 475(c)(1) and that gain on the PTP transfer is effectively connected without regard to section 864(c)(8). Where it goes wrong: The certification covers every PTP transfer tied to this form unless you limit it on line 11 or an attachment. |
| Part II. Certification | ||
| Part II | Certification under penalties of perjury | RequiredYou certify that you are the beneficial owner (or authorized to sign for one), that the amounts are effectively connected with a U.S. trade or business, that the income is includible in gross income for the year, and that the beneficial owner is not a U.S. person. The form notes that you must file an annual U.S. income tax return reporting this income. Where it goes wrong: Not giving the requester a corrected form within 30 days after information on it becomes incorrect. |
| Signature | Signature, print name, date (MM-DD-YYYY); capacity box | RequiredSigned and dated by the beneficial owner, or by an authorized representative or officer if it is not an individual. A representative or agent checks the capacity box; an agent under a power of attorney attaches it (Form 2848 can be used), except a partnership or flow-through entity filing for its owners' income. A withholding agent can accept an electronic signature. Where it goes wrong: Simply typing your name into the signature line is not an electronic signature. |
What the withholding agent relies on
A valid W-8ECI relieves the agent of chapter 3 withholding on the income listed, because the foreign person will pay tax on it directly on Form 1040-NR or 1120-F; the agent still reports it on Form 1042-S and, for a partnership allocating ECI to a foreign partner, section 1446 withholding continues under its own rules. Validity is the three-year rule. If a partner has made the section 871(d) or 882(d) election, a copy of the election (or a statement of intent to make it) is attached. The agent may not rely on the form for income not listed on line 11, for a payee without a U.S. TIN, or when it knows the income is not effectively connected (a foreign landlord who has not made the net election, for example).
Where these go wrong
- Foreign landlords. Rents on U.S. real property are FDAP subject to 30% unless the owner elects to treat them as ECI under section 871(d) or 882(d); the W-8ECI is the certificate, and the property manager is the withholding agent who is liable if it is missing.
- No TIN, no form. A foreign owner who has not obtained an EIN or ITIN cannot give a valid W-8ECI; withhold 30% until they do.
- Mixed income. A payee with both ECI and FDAP income needs a W-8ECI for the ECI and a W-8BEN or W-8BEN-E for the rest.
Questions people ask about Form W-8ECI
Is the income still reported to the IRS?
Yes, on Form 1042-S, with the exemption code for effectively connected income and no chapter 3 withholding.
Can an individual use W-8ECI for consulting fees earned in the United States?
No. Compensation for personal services of an individual is documented on Form 8233 (treaty claim) or Form W-4, not W-8ECI.
How long is it valid?
Through December 31 of the third year after signature, unless circumstances change or the income listed changes.
The other certification forms
W-9 · W-9S · W-8BEN · W-8BEN-E · W-8EXP · W-8IMY · W-8CE · 8233 · Comparison table
Sources: Form W-8ECI and instructions (Rev. October 2021); Instructions for the Requester of Forms W-8 (Rev. June 2022); Publication 515; Regulations 1.1441-4.