Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY (Rev. May 2006) Cat. No. 26698G
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Requirement To Withhold
For purposes of sections 1441 and 1442, a withholding agent must withhold 30% of any payment of an amount subject to withholdong made to a payee that is a foreign person unless it can associate the payment with documentation (for example, Form W-8 or Form W-9) upon which it can rely to treat the payment as made to (a) a payee that is a U.S. person or (b) a beneficial owner that is a foreign person entitled to a reduced rate of withholding.
Page 1
Requirement To Withhold
For purposes of sections 1441 and 1442, a withholding agent must withhold 30% of any payment of an amount subject to withholdong made to a payee that is a foreign person unless it can associate the payment with documentation (for example, Form W-8 or Form W-9) upon which it can rely to treat the payment as made to (a) a payee that is a U.S. person or (b) a beneficial owner that is a foreign person entitled to a reduced rate of withholding.