Form W-8EXP at a glance
October 2023current revision
Neverfiled with the IRS; the requester keeps it
Not alwaysU.S. TIN required
Generally indefinitevalidity, absent a change in circumstances
Exempt (4% for private foundations)withholding result with a valid form
Certificationform type, not an information return
Line 1: Name of organizationRequiredThe full name of the organization that is the beneficial owner.Open the line in the tableLine 2: Country of incorporation or organizationRequiredThe country under whose laws the foreign government or other foreign organization was created, incorporated, organized, or governed.Open the line in the tableLine 3: Type of entityCheck oneOne box: foreign government, international organization, foreign central bank of issue (not wholly owned by the foreign sovereign), foreign tax-exempt organization, foreign private foundation, government of a U.S. territory, or withholding qualified holder under section 1445. A withholding qualified holder that also documents itself for sections 1441 to 1443 or 1446 checks that box and the one other box that applies; the worksheet at the end of the instructions decides the box for a government, international organization or central bank.Where it goes wrongA central bank wholly owned by a foreign sovereign checks "Foreign government", not the central bank box, and a foreign private foundation checks "Foreign private foundation", not "Foreign tax-exempt organization".Open the line in the tableLine 4: Chapter 4 status (FATCA status)RequiredIf a withholdable payment or FFI account. One box for the organization's chapter 4 status, required if it is the payee of a withholdable payment or holds an account with an FFI requesting the form. Seven of the 13 statuses say "Complete Part III" and need the matching line 16 to 22 completed before the form is signed.Where it goes wrongWithout a chapter 4 status the form is not valid for chapter 4 if the organization receives a withholdable payment later, and a new form is needed then.Open the line in the tableLine 5: Permanent addressRequiredFor a foreign government, international organization or foreign central bank of issue, the address of its principal office; for any other organization, the address in the country where it claims to be resident for tax purposes.Where it goes wrongA financial institution's address, a P.O. box or a mailing-only address, unless it is the only permanent address used and is the registered address in the organizational documents.Open the line in the tableLine 6: Mailing address (if different from above)If applicableOnly if different from the address on line 5.Open the line in the tableLine 7: U.S. TIN, if requiredRequiredIf claiming 501(c) or private foundation status. The U.S. TIN here means an EIN, obtained on Form SS-4. It is generally required when the exemption or reduced rate rests solely on tax-exempt status under section 501(c) or on private foundation status.Where it goes wrongA section 501(c) or private foundation claim made without an EIN.Open the line in the tableLine 8a: GIINRequiredIf a registered FFI or direct reporting NFFE. The GIIN of an organization registered with the IRS as a participating FFI (including a reporting Model 2 FFI), a registered deemed-compliant FFI (including a reporting Model 1 FFI), or a direct reporting NFFE.Open the line in the tableLine 8b: Foreign TINRequiredIf documenting a U.S. financial account. The foreign TIN issued by the country of tax residence on line 5, required when the form documents a financial account held at a U.S. office of a financial institution and the income is reportable on Form 1042-S. Not required if that country is on the IRS list of jurisdictions that do not issue TINs, or if line 3 shows a foreign government, foreign central bank of issue, international organization or government of a U.S. territory. A withholding qualified holder with no EIN on line 7 also gives its foreign TIN here.Where it goes wrongLeaving it blank without an explanation, or writing "not applicable"; the short form of the explanation allowed is "not legally required".Open the line in the tableLine 9: Reference number(s)OptionalAny referencing information useful to the withholding agent, entered by the filer or the withholding agent, for example the name and number of the account the form is for.Open the line in the tableLine 10: For a foreign governmentRequiredIf a foreign government. Every foreign government claiming section 892 checks box 10a and also box 10b or 10c, whichever applies. A Part II statement is not needed if the form only documents chapter 4 status and no payment is subject to chapter 3 withholding.Where it goes wrongBox 10a checked with neither 10b nor 10c.Open the line in the tableLine 10a: Foreign government within section 892CheckboxIf a foreign government. Certifies that the entity is a foreign government within the meaning of section 892 and the payments are within the scope of the section 892 exemption.Open the line in the tableLine 10b: Integral part of a foreign governmentCheckboxIf an integral part. Check and enter the name of the foreign sovereign's country if the entity is an integral part of that government.Open the line in the tableLine 10c: Controlled entity of a foreign governmentCheckboxIf a controlled entity. Check and enter the name of the foreign sovereign's country if the entity is a controlled entity of that government. A foreign central bank of issue wholly owned by a foreign sovereign checks 10c. A box 10c filer also checks 10d or 10e.Open the line in the tableLine 10d: Controlled entity not engaged in commercial activitiesCheckboxIf 10c applies. For a controlled entity other than a foreign central bank of issue wholly owned by the sovereign: certifies it is not engaged in commercial activities within or outside the United States.Where it goes wrongA controlled entity engaged in commercial activities anywhere in the world cannot claim section 892 and uses Form W-8BEN-E or W-8ECI instead (worksheet question 3).Open the line in the tableLine 10e: Central bank controlled entity not engaged in U.S. commercial activitiesCheckboxIf 10c applies. For a foreign central bank of issue that is a controlled entity of a foreign sovereign: certifies it is not engaged in commercial activities within the United States.Open the line in the tableLine 11: For an international organizationCheckboxIf an international organization. Certifies that the entity is an international organization within the meaning of section 7701(a)(18) and the payments are within the section 892 exemption. Checking the box certifies to every statement on line 11.Where it goes wrongAn organization not designated under the International Organizations Immunities Act cannot use the form for that income and uses Form W-8BEN-E or W-8ECI (worksheet question 6).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.
Line 12: For a foreign central bank of issue (not wholly owned by the foreign sovereign)CheckboxIf a central bank not wholly owned. Certifies that the entity is a foreign central bank of issue, does not hold the obligations or bank deposits the form relates to for a commercial banking function or other commercial activity, and the payments are within the section 895 exemption.Where it goes wrongA central bank wholly owned by the sovereign uses line 10 (box 10c), not line 12.Open the line in the tableLine 13: For a foreign tax-exempt organization, including foreign private foundationsRequiredIf a foreign tax-exempt organization. Check box 13a or 13b, and for a section 501(c)(3) organization also 13c or 13d. Attach a statement of any income that is includible under section 512 in computing unrelated business taxable income.Open the line in the tableLine 13a: IRS determination letterCheckboxIf the IRS issued a determination letter. Check if the IRS has issued a determination letter, currently in effect, concluding the organization is described in section 501(c), and enter the date of the letter.Open the line in the tableLine 13b: Opinion of U.S. counselCheckboxIf relying on a U.S. counsel opinion. Check if there is no IRS determination letter and an opinion of U.S. counsel concluding the organization is described in section 501(c) is attached.Open the line in the tableLine 13c: Section 501(c)(3) organization that is not a private foundationCheckboxIf a 501(c)(3) public charity. Attach an affidavit, based on the latest accounting year and signed by a principal officer, with enough facts on operations and support for the IRS to find the organization qualifies under section 509(a)(1), (2), (3), or (4). An opinion of U.S. counsel that reaches that conclusion and meets Rev. Proc. 2017-53 may be referenced instead.Where it goes wrongThe affidavit or opinion must be renewed when facts relevant to section 501(c) or public charity status change.Open the line in the tableLine 13d: Section 501(c)(3) organization that is a private foundationCheckboxIf a 501(c)(3) private foundation. Check if the organization is described in section 501(c)(3) and is a private foundation described in section 509.Open the line in the tableLine 14: For a government of a U.S. territoryCheckboxIf a U.S. territory government. Certifies that the entity is a government of a U.S. territory, or a political subdivision of one, claiming the section 115(2) exemption.Open the line in the tableLine 15: For a withholding qualified holderRequiredIf a withholding qualified holder. Check box 15a or 15b, whichever applies; checking one certifies to the statement on that line.Open the line in the tableLine 15a: Qualified holderCheckboxIf a qualified holder. Certifies that the entity is treated as a non-foreign person for sections 897 and 1445 because it is a qualified holder under Regulations section 1.897(l)-1(d), for example a qualified foreign pension fund.Open the line in the tableLine 15b: Partnership owned by qualified holdersCheckboxIf a qualifying partnership. Certifies that the entity is a foreign partnership treated as a non-foreign person for sections 897 and 1445 because all its interests are held by qualified holders, including through one or more partnerships.Open the line in the tableLine 16: For a nonreporting IGA FFICheckboxIf line 4 says nonreporting IGA FFI. Enter the jurisdiction that has the IGA in effect with the United States and the class of entity under Annex II of that IGA. An FFI treated as a registered deemed-compliant FFI under a Model 2 IGA also enters its GIIN. Part III is not needed if the organization is not the payee of a withholdable payment and holds no account with the requesting FFI.Open the line in the tableLine 17: For a territory financial institutionCheckboxIf line 4 says territory FI. Certifies that the entity is a financial institution (other than an investment entity) incorporated or organized under the laws of a U.S. territory.Open the line in the tableLine 18: For a foreign government, government of a U.S. territory, or foreign central bank of issueCheckboxIf line 4 says foreign government. Certifies that the entity, as defined in Regulations section 1.1471-6, is the beneficial owner of the payment and is not engaged in commercial financial activities of an insurance company, custodial institution or depository institution for the payments, accounts or obligations covered (except as permitted in Regulations section 1.1471-6(h)(2)).Open the line in the tableLine 19: For an exempt retirement plan of a foreign governmentCheckboxIf line 4 says exempt retirement plan. Check box 19a or 19b, whichever applies; checking one certifies to the statement on that line.Open the line in the tableLine 19a: Plan for the sponsor's employeesCheckboxIf benefits go to the sponsor's employees. Certifies that the plan is established and sponsored by a foreign government, international organization, central bank of issue or government of a U.S. territory to provide retirement, disability or death benefits to current or former employees of the sponsor (or persons they designate).Open the line in the tableLine 19b: Plan for persons who performed services for the sponsorCheckboxIf benefits go to others who served the sponsor. Certifies the same sponsorship, for benefits to beneficiaries or participants who are not current or former employees of the sponsor but receive them for personal services performed for the sponsor.Open the line in the table
Line 20: For a 501(c) organizationCheckboxIf line 4 says 501(c) organization. Certifies that the entity is described in section 501(c) but is not an insurance company described in section 501(c)(15).Open the line in the tableLine 21a: For a passive NFFECheckboxIf line 4 says passive NFFE. Certifies that the entity is a foreign entity that is not a financial institution (other than an investment entity organized in a U.S. territory). Then check 21b or 21c.Open the line in the tableLine 21b: No substantial U.S. ownersCheckboxIf no substantial U.S. owners. Check if the passive NFFE has no substantial U.S. owners.Open the line in the tableLine 21c: Statement of substantial U.S. ownersCheckboxIf any substantial U.S. owners. Check if the passive NFFE has substantial U.S. owners, and give the withholding agent a statement with the name, address and TIN of each one.Where it goes wrongA passive NFFE with substantial U.S. owners that checks 21c but provides no statement.Open the line in the tableLine 22: Name of sponsoring entityCheckboxIf line 4 says sponsored direct reporting NFFE. For a sponsored direct reporting NFFE: enter the sponsoring entity's name; checking the box certifies the entity is a direct reporting NFFE sponsored by that entity.Open the line in the tablePart IV: Certification and capacity to signRequiredUnder penalties of perjury, the organization is the beneficial owner and not a U.S. person, or is a withholding qualified holder, and agrees to give a new form within 30 days if any certification becomes incorrect. The signer must also check the box certifying the capacity to sign for the entity on line 1.Where it goes wrongThe capacity-to-sign box left unchecked.Open the line in the tableSignature: Signature of authorized official, print name, date (MM-DD-YYYY)RequiredSigned and dated by an authorized official of the organization. A withholding agent may accept an electronic signature that shows it was made by an authorized person, for example with a time and date stamp and a statement that the form was electronically signed.Where it goes wrongSimply typing a name into the signature line is not an electronic signature.Open the line in the tableIn this guide
Who completes it and who asks for it
Form W-8EXP is completed by a foreign government (an integral part or a controlled entity) claiming the section 892 exemption; an international organization within the meaning of section 7701(a)(18) claiming section 892; a foreign central bank of issue claiming section 895 or 892; a foreign tax-exempt organization claiming section 501(c) status (giving the date of its IRS determination letter or an opinion of U.S. counsel); a foreign private foundation, whose gross investment income is withheld on at 4% under section 1443(b); the government of a U.S. territory claiming section 115(2); and a withholding qualified holder under section 1445 (a qualified foreign pension fund) claiming the section 897(l) exemption. These bodies use W-8BEN-E instead when claiming a treaty rate or receiving income the exemption does not cover, and W-8ECI for effectively connected commercial income.
The withholding agent is whoever pays the income: a bank or broker holding a sovereign fund's account, a university paying a foreign foundation, a company paying a foreign government's royalty. The agent keeps the form and reports the payment on Form 1042-S with the applicable exemption code.
Line by line
Every line of Form W-8EXP (Rev. October 2023), in form order, with what goes on it and where it goes wrong, from the Instructions for Form W-8EXP (Rev. October 2023).
| Line | What it is | What goes here |
|---|---|---|
| Part I. Identification of Beneficial Owner | ||
| 1 | Name of organization | RequiredThe full name of the organization that is the beneficial owner. |
| 2 | Country of incorporation or organization | RequiredThe country under whose laws the foreign government or other foreign organization was created, incorporated, organized, or governed. |
| 3 | Type of entity | Check oneOne box: foreign government, international organization, foreign central bank of issue (not wholly owned by the foreign sovereign), foreign tax-exempt organization, foreign private foundation, government of a U.S. territory, or withholding qualified holder under section 1445. A withholding qualified holder that also documents itself for sections 1441 to 1443 or 1446 checks that box and the one other box that applies; the worksheet at the end of the instructions decides the box for a government, international organization or central bank. Where it goes wrong: A central bank wholly owned by a foreign sovereign checks "Foreign government", not the central bank box, and a foreign private foundation checks "Foreign private foundation", not "Foreign tax-exempt organization". |
| 4 | Chapter 4 status (FATCA status) | RequiredIf a withholdable payment or FFI account. One box for the organization's chapter 4 status, required if it is the payee of a withholdable payment or holds an account with an FFI requesting the form. Seven of the 13 statuses say "Complete Part III" and need the matching line 16 to 22 completed before the form is signed. Where it goes wrong: Without a chapter 4 status the form is not valid for chapter 4 if the organization receives a withholdable payment later, and a new form is needed then. |
| 5 | Permanent address | RequiredFor a foreign government, international organization or foreign central bank of issue, the address of its principal office; for any other organization, the address in the country where it claims to be resident for tax purposes. Where it goes wrong: A financial institution's address, a P.O. box or a mailing-only address, unless it is the only permanent address used and is the registered address in the organizational documents. |
| 6 | Mailing address (if different from above) | If applicableOnly if different from the address on line 5. |
| 7 | U.S. TIN, if required | RequiredIf claiming 501(c) or private foundation status. The U.S. TIN here means an EIN, obtained on Form SS-4. It is generally required when the exemption or reduced rate rests solely on tax-exempt status under section 501(c) or on private foundation status. Where it goes wrong: A section 501(c) or private foundation claim made without an EIN. |
| 8a | GIIN | RequiredIf a registered FFI or direct reporting NFFE. The GIIN of an organization registered with the IRS as a participating FFI (including a reporting Model 2 FFI), a registered deemed-compliant FFI (including a reporting Model 1 FFI), or a direct reporting NFFE. |
| 8b | Foreign TIN | RequiredIf documenting a U.S. financial account. The foreign TIN issued by the country of tax residence on line 5, required when the form documents a financial account held at a U.S. office of a financial institution and the income is reportable on Form 1042-S. Not required if that country is on the IRS list of jurisdictions that do not issue TINs, or if line 3 shows a foreign government, foreign central bank of issue, international organization or government of a U.S. territory. A withholding qualified holder with no EIN on line 7 also gives its foreign TIN here. Where it goes wrong: Leaving it blank without an explanation, or writing "not applicable"; the short form of the explanation allowed is "not legally required". |
| 9 | Reference number(s) | OptionalAny referencing information useful to the withholding agent, entered by the filer or the withholding agent, for example the name and number of the account the form is for. |
| Part II. Qualification Statement for Chapter 3 Status | ||
| 10 | For a foreign government | RequiredIf a foreign government. Every foreign government claiming section 892 checks box 10a and also box 10b or 10c, whichever applies. A Part II statement is not needed if the form only documents chapter 4 status and no payment is subject to chapter 3 withholding. Where it goes wrong: Box 10a checked with neither 10b nor 10c. |
| 10a | Foreign government within section 892 | CheckboxIf a foreign government. Certifies that the entity is a foreign government within the meaning of section 892 and the payments are within the scope of the section 892 exemption. |
| 10b | Integral part of a foreign government | CheckboxIf an integral part. Check and enter the name of the foreign sovereign's country if the entity is an integral part of that government. |
| 10c | Controlled entity of a foreign government | CheckboxIf a controlled entity. Check and enter the name of the foreign sovereign's country if the entity is a controlled entity of that government. A foreign central bank of issue wholly owned by a foreign sovereign checks 10c. A box 10c filer also checks 10d or 10e. |
| 10d | Controlled entity not engaged in commercial activities | CheckboxIf 10c applies. For a controlled entity other than a foreign central bank of issue wholly owned by the sovereign: certifies it is not engaged in commercial activities within or outside the United States. Where it goes wrong: A controlled entity engaged in commercial activities anywhere in the world cannot claim section 892 and uses Form W-8BEN-E or W-8ECI instead (worksheet question 3). |
| 10e | Central bank controlled entity not engaged in U.S. commercial activities | CheckboxIf 10c applies. For a foreign central bank of issue that is a controlled entity of a foreign sovereign: certifies it is not engaged in commercial activities within the United States. |
| 11 | For an international organization | CheckboxIf an international organization. Certifies that the entity is an international organization within the meaning of section 7701(a)(18) and the payments are within the section 892 exemption. Checking the box certifies to every statement on line 11. Where it goes wrong: An organization not designated under the International Organizations Immunities Act cannot use the form for that income and uses Form W-8BEN-E or W-8ECI (worksheet question 6). |
| 12 | For a foreign central bank of issue (not wholly owned by the foreign sovereign) | CheckboxIf a central bank not wholly owned. Certifies that the entity is a foreign central bank of issue, does not hold the obligations or bank deposits the form relates to for a commercial banking function or other commercial activity, and the payments are within the section 895 exemption. Where it goes wrong: A central bank wholly owned by the sovereign uses line 10 (box 10c), not line 12. |
| 13 | For a foreign tax-exempt organization, including foreign private foundations | RequiredIf a foreign tax-exempt organization. Check box 13a or 13b, and for a section 501(c)(3) organization also 13c or 13d. Attach a statement of any income that is includible under section 512 in computing unrelated business taxable income. |
| 13a | IRS determination letter | CheckboxIf the IRS issued a determination letter. Check if the IRS has issued a determination letter, currently in effect, concluding the organization is described in section 501(c), and enter the date of the letter. |
| 13b | Opinion of U.S. counsel | CheckboxIf relying on a U.S. counsel opinion. Check if there is no IRS determination letter and an opinion of U.S. counsel concluding the organization is described in section 501(c) is attached. |
| 13c | Section 501(c)(3) organization that is not a private foundation | CheckboxIf a 501(c)(3) public charity. Attach an affidavit, based on the latest accounting year and signed by a principal officer, with enough facts on operations and support for the IRS to find the organization qualifies under section 509(a)(1), (2), (3), or (4). An opinion of U.S. counsel that reaches that conclusion and meets Rev. Proc. 2017-53 may be referenced instead. Where it goes wrong: The affidavit or opinion must be renewed when facts relevant to section 501(c) or public charity status change. |
| 13d | Section 501(c)(3) organization that is a private foundation | CheckboxIf a 501(c)(3) private foundation. Check if the organization is described in section 501(c)(3) and is a private foundation described in section 509. |
| 14 | For a government of a U.S. territory | CheckboxIf a U.S. territory government. Certifies that the entity is a government of a U.S. territory, or a political subdivision of one, claiming the section 115(2) exemption. |
| 15 | For a withholding qualified holder | RequiredIf a withholding qualified holder. Check box 15a or 15b, whichever applies; checking one certifies to the statement on that line. |
| 15a | Qualified holder | CheckboxIf a qualified holder. Certifies that the entity is treated as a non-foreign person for sections 897 and 1445 because it is a qualified holder under Regulations section 1.897(l)-1(d), for example a qualified foreign pension fund. |
| 15b | Partnership owned by qualified holders | CheckboxIf a qualifying partnership. Certifies that the entity is a foreign partnership treated as a non-foreign person for sections 897 and 1445 because all its interests are held by qualified holders, including through one or more partnerships. |
| Part III. Qualification Statement for Chapter 4 Status (if required) | ||
| 16 | For a nonreporting IGA FFI | CheckboxIf line 4 says nonreporting IGA FFI. Enter the jurisdiction that has the IGA in effect with the United States and the class of entity under Annex II of that IGA. An FFI treated as a registered deemed-compliant FFI under a Model 2 IGA also enters its GIIN. Part III is not needed if the organization is not the payee of a withholdable payment and holds no account with the requesting FFI. |
| 17 | For a territory financial institution | CheckboxIf line 4 says territory FI. Certifies that the entity is a financial institution (other than an investment entity) incorporated or organized under the laws of a U.S. territory. |
| 18 | For a foreign government, government of a U.S. territory, or foreign central bank of issue | CheckboxIf line 4 says foreign government. Certifies that the entity, as defined in Regulations section 1.1471-6, is the beneficial owner of the payment and is not engaged in commercial financial activities of an insurance company, custodial institution or depository institution for the payments, accounts or obligations covered (except as permitted in Regulations section 1.1471-6(h)(2)). |
| 19 | For an exempt retirement plan of a foreign government | CheckboxIf line 4 says exempt retirement plan. Check box 19a or 19b, whichever applies; checking one certifies to the statement on that line. |
| 19a | Plan for the sponsor's employees | CheckboxIf benefits go to the sponsor's employees. Certifies that the plan is established and sponsored by a foreign government, international organization, central bank of issue or government of a U.S. territory to provide retirement, disability or death benefits to current or former employees of the sponsor (or persons they designate). |
| 19b | Plan for persons who performed services for the sponsor | CheckboxIf benefits go to others who served the sponsor. Certifies the same sponsorship, for benefits to beneficiaries or participants who are not current or former employees of the sponsor but receive them for personal services performed for the sponsor. |
| 20 | For a 501(c) organization | CheckboxIf line 4 says 501(c) organization. Certifies that the entity is described in section 501(c) but is not an insurance company described in section 501(c)(15). |
| 21a | For a passive NFFE | CheckboxIf line 4 says passive NFFE. Certifies that the entity is a foreign entity that is not a financial institution (other than an investment entity organized in a U.S. territory). Then check 21b or 21c. |
| 21b | No substantial U.S. owners | CheckboxIf no substantial U.S. owners. Check if the passive NFFE has no substantial U.S. owners. |
| 21c | Statement of substantial U.S. owners | CheckboxIf any substantial U.S. owners. Check if the passive NFFE has substantial U.S. owners, and give the withholding agent a statement with the name, address and TIN of each one. Where it goes wrong: A passive NFFE with substantial U.S. owners that checks 21c but provides no statement. |
| 22 | Name of sponsoring entity | CheckboxIf line 4 says sponsored direct reporting NFFE. For a sponsored direct reporting NFFE: enter the sponsoring entity's name; checking the box certifies the entity is a direct reporting NFFE sponsored by that entity. |
| Part IV. Certification | ||
| Part IV | Certification and capacity to sign | RequiredUnder penalties of perjury, the organization is the beneficial owner and not a U.S. person, or is a withholding qualified holder, and agrees to give a new form within 30 days if any certification becomes incorrect. The signer must also check the box certifying the capacity to sign for the entity on line 1. Where it goes wrong: The capacity-to-sign box left unchecked. |
| Signature | Signature of authorized official, print name, date (MM-DD-YYYY) | RequiredSigned and dated by an authorized official of the organization. A withholding agent may accept an electronic signature that shows it was made by an authorized person, for example with a time and date stamp and a statement that the form was electronically signed. Where it goes wrong: Simply typing a name into the signature line is not an electronic signature. |
What the withholding agent relies on
A valid W-8EXP lets the agent exempt the covered income from chapter 3 withholding (or apply the 4% rate to a private foundation) and document the entity's chapter 4 status. A W-8EXP generally remains valid indefinitely until a change in circumstances makes the form incorrect. In some cases it runs only through the last day of the third calendar year after signing: the instructions give the example of a controlled entity of a foreign government, and point to Regulations 1.1441-1(e)(4)(ii) for the rest (and to a 2-year rule for section 1445 purposes). An opinion of counsel or affidavit must be renewed if the facts behind the 501(c) or public charity status change. The agent must still withhold on income the exemption does not reach, such as a government's income from commercial activities or a foreign charity's unrelated business income.
Where these go wrong
- Grants to foreign charities. A U.S. foundation paying a foreign NGO usually needs a W-8BEN-E with the active-NFFE or nonprofit certification, not a W-8EXP, unless the NGO is claiming section 501(c) status with a determination letter or counsel's opinion.
- Sovereign wealth funds. Section 892 covers investment income of the government or its controlled entity, not income from commercial activities; the form's Part II certification is the line the agent relies on.
- Names. Government ministries and agencies file under long official names; the 1042-S recipient name should match the form exactly.
Questions people ask about Form W-8EXP
Our university pays a foreign university for research. W-8EXP?
Only if the foreign university is claiming section 501(c) status with a determination letter or U.S. counsel's opinion, or is an integral part of a foreign government claiming section 892. Otherwise it gives a W-8BEN-E, and services performed abroad are not subject to withholding anyway.
How long is it valid?
Generally indefinitely, until a change in circumstances. Some forms, such as one from a controlled entity of a foreign government, run only through the last day of the third calendar year after signing.
Does it cover treaty claims?
No. A treaty rate is claimed on W-8BEN-E.
The other certification forms
W-9 · W-9S · W-8BEN · W-8BEN-E · W-8ECI · W-8IMY · W-8CE · 8233 · Comparison table
Sources: Form W-8EXP and instructions (Rev. October 2023); Instructions for the Requester of Forms W-8 (Rev. June 2022); Publication 515; IRC 115IRC 115Internal Revenue Code, Cornell LII, 501(c), 892, 895, 897(l), 1443(b); Regulations 1.1441-1(e)(4)(ii).