Foreign Intermediaries and Foreign Flow-Through Entities

Topic Index

Web Links

IRS.gov Web Site


Publications

Links Inside Publications

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Persons Subject to NRA Withholding

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Persons Subject to NRA Withholding

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Documentation


Forms and Instructions

Relevant Forms

Form W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY