| Instructions for Form W-8EXP |
2006 Tax Year |
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Before completing Part I, complete the Worksheet for Foreign Governments, International Organizations, and Foreign Central
Banks of Issue on page 6
to determine whether amounts received are or will be exempt from U.S. tax under section 892 or 895 and exempt from withholding
under sections 1441 and
1442. Use the results of this worksheet to check the appropriate box in Part II. Do not give the worksheet to the withholding
agent. Instead, keep it
for your records.
WORKSHEET FOR FOREIGN GOVERNMENTS, INTERNATIONAL ORGANIZATIONS, AND FOREIGN CENTRAL BANKS OF ISSUE (Do not give to the withholding agent. Keep for your records.)
Complete this worksheet to determine whether amounts received are or will be
exempt from United States tax under section 892 or section 895 and exempt from withholding under sections 1441 and 1442.
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Foreign governments and foreign central banks of issue, start with question 1.
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International organizations, go directly to question 6.
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FOREIGN GOVERNMENT
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Yes
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No
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1
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a
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Is the foreign government an integral part of a foreign sovereign (see Definitions)?
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(If “Yes,” go to question 4. If “No,” answer question 1b.)
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b
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Is the foreign government a controlled entity of a foreign sovereign (see Definitions)?
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(If “Yes,” answer question 2a. If “No,” go to question 7a.)
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2
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a
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Is the controlled entity a foreign central bank of issue (see Definitions)?
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(If “Yes,” answer question 2b. If “No,” go to question 3.)
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b
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Is the foreign central bank of issue engaged in commercial activities within the United States?
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(If “Yes,” answer question 7a. If “No,” go to question 4.)
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3
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Is the controlled entity engaged in commercial activities anywhere in the world?
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(If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do
not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI. If “No,” answer question 4.)
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4
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Does the foreign government or foreign central bank of issue (wholly owned by the foreign sovereign) receive income
directly or indirectly from any controlled commercial entities or income derived from the disposition of any interest in a
controlled commercial
entity (see Definitions)?
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(If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do
not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI. If “No,” answer question 5.)
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5
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Is any of the income received by the foreign government or foreign central bank of issue (wholly owned by the
foreign sovereign) from sources other than investments in the United States in stocks, bonds, other domestic securities (as
defined in Temporary
Regulations section 1.892-3T(a)(3)), financial instruments held in the execution of governmental financial or monetary policy
(as defined in Temporary
Regulations section 1.892-3T(a)(4) and (a)(5)), or interest on deposits in banks in the United States?
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(If “Yes,” income is not exempt from tax under section 892 and may be subject to withholding. Do not
complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI. If “No,” check the appropriate box on line 9 of
Form W-8EXP.)
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INTERNATIONAL ORGANIZATION
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Yes
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No
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6
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Is the international organization an organization in which the United States participates pursuant to any treaty or
under an Act of Congress authorizing such participation and to which the President of the United States has issued an Executive
Order entitling the
organization to enjoy the privileges, exemptions, and immunities provided under the International Organization Immunities
Act (22 U.S.C. 288, 288e,
288f)?
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(If “Yes,” check the box on line 10 of Form W-8EXP. If “No,” income may be subject to withholding.
Do not complete this form for such income. Instead, complete Form W-8BEN or W-8ECI.)
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FOREIGN CENTRAL BANK OF ISSUE
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Yes
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No
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7
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a
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Is the entity, whether wholly or partially owned by the foreign sovereign, a foreign central bank of issue?
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(If “Yes,” answer question 7b. If “No,” income is not exempt from tax under section 895 and
may be subject to withholding. Do not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI.)
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b
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Is the income received by the foreign central bank of issue from sources other than obligations of the United States
(or any agency or instrumentality thereof) or from interest on deposits with persons carrying on the banking business?
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(If “Yes,” income is not exempt from tax under section 895 and may be subject to withholding. Do
not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI. If “No,” answer question 7c.)
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c
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Are the obligations of the United States (or any agency or instrumentality thereof) or bank deposits owned by the
foreign central bank of issue held for, or used in connection with, the conduct of commercial banking functions or other commercial
activities by the
foreign central bank of issue?
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□
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(If “Yes,” income is not exempt from tax under section 895 and may be subject to withholding. Do
not complete Form W-8EXP for such income. Instead, complete Form W-8BEN or W-8ECI. If “No,” check the box on line 11 of Form
W-8EXP.)
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Line 1.
Enter the full name of the organization.
Line 2.
Enter the country under the laws of which the foreign government or other foreign organization was created, incorporated,
organized, or governed.
Line 3.
Check the one box that applies. A foreign central bank of issue (wholly owned by a foreign sovereign) should check
the “ Foreign government”
box.
Line 4.
The permanent address of a foreign government, international organization, or foreign central bank of issue is where
it maintains its principal
office. For all other organizations, the permanent address is the address in the country where the organization claims to
be a resident for tax
purposes. Do not show the address of a financial institution, a post office box, or an address used solely for mailing purposes.
Line 5.
Enter the mailing address only if it is different from the address shown on line 4.
Line 6.
A U.S. taxpayer identification number (TIN) means an employer identification number (EIN). A U.S. TIN is generally
required if you are claiming an
exemption or reduced rate of withholding based solely on your claim of tax-exempt status under section 501(c) or private foundation
status. Use Form
SS-4, Application for Employer Identification Number, to obtain an EIN.
Line 7.
If the country of residence for tax purposes has issued the organization a tax identifying number, enter it here.
Line 8.
This line may be used by the filer of Form W-8EXP or by the withholding agent to whom it is provided to include any
referencing information that is
useful to the withholding agent in carrying out its obligations. A filer may use line 8 to include the name and number of
the account for which the
filer is providing the form.
Line 9.
Check box 9a and box 9b or box 9c, whichever applies. Enter the name of the foreign sovereign's country on line 9b
(if the entity is an integral
part of a foreign government) or on line 9c (if the entity is a controlled entity). A central bank of issue (wholly owned
by a foreign sovereign)
should check box 9c.
Line 10.
Check this box if you are an international organization. By checking this box, you are certifying to all the statements
made in line 10.
Line 11.
Check this box if you are a foreign central bank of issue not wholly owned by a foreign sovereign. By checking this
box, you are certifying to all
the statements made in line 11.
Line 12.
Check the appropriate box if you are a foreign tax-exempt organization.
If you are a foreign tax-exempt organization, you must attach a statement setting forth any income that is includible under
section 512 in
computing your unrelated business taxable income.
Box 12a.
Check this box if you have been issued a determination letter by the IRS. Enter the date of the IRS determination
letter.
Box 12b.
Check this box if you do not have an IRS determination letter, but are providing an opinion of U.S. counsel concluding
that you are an organization
described in section 501(c).
Box 12c.
If you are a section 501(c)(3) organization, check this box if you are not a private foundation. You must attach to
the withholding certificate an
affidavit setting forth sufficient facts concerning your operations and support to enable the IRS to determine that you would
be likely to qualify as
an organization described in section 509(a)(1), (2), (3), or (4). See Rev. Proc. 92-94, 1992-2 C.B. 507, section 4, for information
on affidavit
preparation of foreign equivalents of domestic public charities.
Box 12d.
Check this box if you are a section 501(c)(3) organization and you are a private foundation described in section 509.
Line 13.
Check this box if you are a government of a U.S. possession. By checking this box you are certifying to the statements
made in line 13.
Form W-8EXP must be signed and dated by an authorized official of the foreign government, international organization, foreign
central bank of
issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession, as appropriate.
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