Instructions for Form W-8ECI

Instructions for Form W-8ECI

Department of the Treasury

Internal Revenue Service

(Rev. October 2021)

Certificate of Foreign Person's Claim That Income Is Effectively Connected With

the Conduct of a Trade or Business in the United States

Section references are to the Internal Revenue Code

unless otherwise noted.

concerning the use of electronic signatures on withholding

certificates. See Signature, later.

Future developments. For the latest information about

developments related to Form W-8ECI and its

instructions, such as legislation enacted after they were

published, go to IRS.gov/FormW8ECI.

General Instructions

What's New

Purpose of Form

New line 12, securities dealer exception from section

1446(f) withholding. The Tax Cuts and Jobs Act

(TCJA), added section 1446(f), which generally requires

that if any portion of a gain on any disposition of an

interest in a partnership would be treated under section

864(c)(8) as effectively connected gain, the transferee

purchasing that partnership interest from a foreign

transferor must withhold a tax equal to 10% of the amount

realized on the disposition. Final regulations under section

1446(f) published in T.D. 9926 (85 FR 76910) on

November 30, 2020, (the final regulations) provide that for

transfers of publicly traded partnership interests (PTP

interests), a broker effecting a transfer of a PTP interest

on behalf of a foreign partner must perform the

withholding. Form W-8ECI and these instructions have

been updated to incorporate the use of this form for

transfers of PTP interests by dealers in securities eligible

to claim an exception from the withholding under the final

regulations. Withholding on transfers of interests in PTPs

and related provisions of those final regulations apply to

transfers that occur on or after January 1, 2023. See

Notice 2021-51, 2021-36 I.R.B. 361, for more information.

Line 4. Line 4, “Type of entity,” has been updated. The

general classification for foreign government has been

removed and replaced with the two possible

classifications for a foreign government: (i) an integral part

of a foreign government; or (ii) an entity that is controlled

by a foreign government. See Temporary Regulations

section 1.892-2T. See the instructions for Line 4, later.

New lines 8a and 8b. New line 8b, “Check if FTIN not

legally required,” has been added for account holders

otherwise required to provide an FTIN on new line 8a,

“Foreign tax identifying number (FTIN),” to indicate that

they are not legally required to obtain an FTIN from their

jurisdiction of residence. See the instructions for Line 8a,

and Line 8b, later.

Section 6050Y(b) reporting. These instructions have

been updated to reference the use of Form W-8ECI by a

foreign seller of a life insurance contract or interest therein

for purposes of the reporting required under section

6050Y(b). See Regulations section 1.6050Y-3(f)(1).

Electronic signature. These instructions have been

updated to include additional guidance included in final

regulations issued under chapter 3 (T.D. 9890)

Sep 27, 2021

Note. For definitions of terms used throughout these

instructions, see Definitions, later.

Foreign persons are generally subject to U.S. tax at a 30%

rate on income they receive from U.S. sources. However,

no withholding under section 1441 or 1442 is required on

income that is, or is deemed to be, effectively connected

with the conduct of a trade or business in the United

States and is includible in the beneficial owner's gross

income for the tax year.

This withholding exception does not apply to personal

services income performed by an individual. Separate

withholding requirements apply to a foreign person’s

amount realized from dispositions of U.S. real property

interests (section 1445), to a foreign partner's share of

effectively connected taxable income (section 1446(a)),

and to a foreign person’s amount realized from the

disposition for a gain of an interest in a partnership

engaged in a U.S. trade or business (section 1446(f)).

With respect to section 1446(f), an exception from

withholding applies to a foreign dealer that transfers a

PTP interest if the foreign dealer provides this Form

W-8ECI and is able to make the certifications set forth on

line 12. See Regulations section 1.1446(f)-4(b)(6).

Income effectively connected with the conduct of a

trade or business in the United States is not a

withholdable payment under chapter 4 and thus is not

subject to withholding under section 1471 or 1472.

If you receive effectively connected income from

sources in the United States, you must provide Form

W-8ECI to:

• Establish that you are not a U.S. person;

• Claim that you are the beneficial owner of the income

for which Form W-8ECI is being provided or are an entity

engaged in a U.S. trade or business submitting Form

W-8ECI on behalf of your owners, partners, or

beneficiaries; and

• Claim that the income is effectively connected with the

conduct of a trade or business in the United States.

If you expect to receive both income that is effectively

connected and income that is not effectively connected

from a withholding agent, you must provide Form W-8ECI

for the effectively connected income and Form W-8BEN,

Form W-8BEN-E, Form W-8EXP, or Form W-8IMY (as

appropriate) for income that is not effectively connected.

If you submit Form W-8ECI to a partnership, the

income claimed to be effectively connected with the

Cat. No. 25902V

withholding for a reason other than a claim that the

income is effectively connected with the conduct of a

trade or business in the United States. For example, if you

are a foreign person who is the beneficial owner of U.S.

source income that is not effectively connected with a

U.S. trade or business and you are claiming a reduced

rate of withholding under an applicable income tax treaty

in effect, do not use Form W-8ECI. Instead, provide Form

W-8BEN or Form W-8BEN-E;

• You are a foreign person receiving proceeds from the

disposition of a U.S. real property interest. Instead, see

Form 8288-B;

• You are filing for a foreign government, international

organization, foreign central bank of issue, foreign

tax-exempt organization, foreign private foundation, or

government of a U.S. possession claiming the

applicability of section 115(2), 501(c), 892, 895, or

1443(b). Instead, provide Form W-8EXP. However, you

should use Form W-8BEN-E if you are claiming treaty

benefits or are providing the form only to claim exempt

recipient status for backup withholding purposes. You

should use Form W-8ECI, however, if you received

effectively connected income (for example, income from

commercial activities);

• You are acting as an intermediary (acting not for your

own account or for that of your partners, but for the

account of others as an agent, nominee, or custodian) or

qualified intermediary with respect to a payment subject to

withholding. Instead, provide Form W-8IMY;

• You are a foreign partnership or foreign trust acting in

your capacity as a withholding foreign partnership or a

withholding foreign trust for purposes of sections 1441,

1442, and 1471 through 1474. A withholding foreign

partnership is, generally, a foreign partnership that has

entered into a withholding agreement with the IRS under

which it agrees to assume primary withholding

responsibility for each partner's distributive share of

income subject to withholding that is paid to the

partnership. A withholding foreign trust is, generally, a

foreign simple trust or a foreign grantor trust that has

entered into a withholding agreement with the IRS under

which it agrees to assume primary withholding

responsibility for each beneficiary's or owner's distributive

share of income subject to withholding that is paid to the

trust. Instead, provide Form W-8IMY;

• You are a foreign corporation that is a personal holding

company receiving compensation described in section

543(a)(7). Such compensation is not exempt from

withholding as effectively connected income but can be

exempt from withholding on another basis;

• You are a foreign partner in a partnership and the

income allocated to you from the partnership is effectively

connected with the conduct of the partnership's trade or

business in the United States. Instead, provide Form

W-8BEN or Form W-8BEN-E (as applicable). However, if

you made or will make an election under section 871(d) or

882(d), provide Form W-8ECI. In addition, if you are

otherwise engaged in a trade or business in the United

States and you want your allocable share of income from

the partnership to be subject to withholding under section

1446, provide Form W-8ECI;

• You are a transferor of a partnership interest with

respect to section 1446(f), unless this Form W-8ECI is

conduct of a U.S. trade or business is subject to

withholding under section 1446(a). If a nominee holds an

interest in a partnership on your behalf, you, not the

nominee, must submit the form to the partnership or

nominee that is the withholding agent, except as

otherwise provided.

If you are a foreign partnership, a foreign simple trust,

or a foreign grantor trust with effectively connected

income, you can submit Form W-8ECI without attaching

Forms W-8BEN, W-8BEN-E, or other documentation for

your foreign partners, beneficiaries, or owners.

A withholding agent or payer of the income can rely on

a properly completed Form W-8ECI to treat the payment

associated with the Form W-8ECI as a payment to a

foreign person who beneficially owns the amounts paid

and is either entitled to an exemption from withholding

under sections 1441, 1442, 1471, or 1472 because the

income is effectively connected with the conduct of a

trade or business in the United States or is subject to

withholding under section 1446(a) and (f).

Provide Form W-8ECI to the withholding agent or payer

before income is paid, credited, or allocated to you.

Failure by a beneficial owner to provide a Form W-8ECI

when requested may lead to withholding at the 30% rate

or the backup withholding rate under section 3406.

Additional information. For additional information and

instructions for the withholding agent, see the Instructions

for the Requester of Forms W-8BEN, W-8BEN-E,

W-8ECI, W-8EXP, and W-8IMY.

Who Must Provide Form W-8ECI

You must give Form W-8ECI to the withholding agent or

payer if you are a foreign person and you are the

beneficial owner of U.S. source income that is (or is

deemed to be) effectively connected with the conduct of a

trade or business within the United States or are an entity

(including a foreign partnership or foreign trust) engaged

in a U.S. trade or business submitting this form on behalf

of your owners, partners, or beneficiaries.

You must provide Form W-8ECI if you are a foreign

transferor that is a dealer in securities (as defined in

section 475(c)(1)) that seeks to claim the exception from

withholding under Regulations section 1.1446(f)-4(b)(6)

on an amount realized from the transfer of a PTP interest.

See the instructions for Line 12, later.

You must provide Form W-8ECI to the section

6050Y(b) issuer (as defined under Regulations section

1.6050Y-1(a)(8)(iii)), if you are the seller of a life insurance

contract or an interest therein and the income from the

sale is effectively connected with your trade or business in

the United States. In such a case, reporting under section

6050Y may apply with respect to the sale. See

Regulations section 1.6050Y-3(a) and (f)(1).

Do not use Form W-8ECI if:

• You are a nonresident alien individual who claims

exemption from withholding on compensation for

independent or certain dependent personal services

performed in the United States. Instead, provide Form

8233 or Form W-4;

• You are the beneficial owner of a payment subject to

withholding and are claiming an exemption from

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Instructions for Form W-8ECI (Rev. 10-2021)

provided by a foreign dealer to claim an exception from

withholding on the amount realized from the transfer of a

PTP interest when it is able to make the certifications set

forth on line 12. See Regulations section 1.1446(f)-4(b)

(6).

Beneficial owner. For payments other than those for

which a reduced rate of withholding is claimed under an

income tax treaty, the beneficial owner of income is

generally the person who is required under U.S. tax

principles to include the income in gross income on a tax

return. A person is not a beneficial owner of income,

however, to the extent that person is receiving the income

as a nominee, agent, or custodian, or to the extent the

person is a conduit whose participation in a transaction is

disregarded. In the case of amounts paid that do not

constitute income, beneficial ownership is determined as

if the payment were income.

Foreign partnerships, foreign simple trusts, and foreign

grantor trusts are not the beneficial owners of income paid

to the partnership or trust. The beneficial owners of

income paid to a foreign partnership are generally the

partners in the partnership, provided that the partner is not

itself a partnership, foreign simple or grantor trust,

nominee or other agent. The beneficial owners of income

paid to a foreign simple trust (a foreign trust that is

described in section 651(a)) are generally the

beneficiaries of the trust, if the beneficiary is not a foreign

partnership, foreign simple or grantor trust, nominee or

other agent. The beneficial owners of a foreign grantor

trust (a foreign trust to the extent that all or a portion of the

income of the trust is treated as owned by the grantor or

another person under sections 671 through 679) are the

persons treated as the owners of the trust. The beneficial

owners of income paid to a foreign complex trust (a

foreign trust that is not a foreign simple trust or foreign

grantor trust) is the trust itself.

Generally, these beneficial owner rules apply for

purposes of sections 1441, 1442, and 1446(a) or (f),

except that section 1446(a) and (f) require a foreign

simple trust to provide a Form W-8 on its own behalf

rather than on behalf of the beneficiary of such trust.

The beneficial owner of income paid to a foreign estate

is the estate itself.

A payment to a U.S. partnership, U.S. trust, or U.S.

estate is treated as a payment to a U.S. payee. A U.S.

partnership, trust, or estate should provide the withholding

agent with a Form W-9. However, for purposes of section

1446(a), a U.S. grantor trust or disregarded entity should

not provide the withholding agent a Form W-9 pertaining

to itself. Instead, the entity must provide a Form W-8 or

Form W-9 pertaining to each grantor or owner, as

appropriate, and in the case of a trust, a statement

identifying the portion of the trust treated as owned by

each such person. For purposes of section 1446(f), the

grantor or owner must provide a Form W-8 or Form W-9 to

certify its status and the amount realized allocable to the

grantor or owner, which, alternatively, can be provided by

the U.S. grantor trust on behalf of a grantor or owner.

Giving Form W-8ECI to the withholding agent. Do not

send Form W-8ECI to the IRS. Instead, give it to the

person who is requesting it from you. Generally, this will

be the person from whom you receive the payment, who

credits your account, or a partnership that allocates

income to you. Give Form W-8ECI to the person

requesting it before the payment is made, credited, or

allocated. If you do not provide Form W-8ECI, the

withholding agent must withhold at the 30% rate or the

backup withholding rate. A separate Form W-8ECI must

generally be given to each withholding agent.

U.S. branch of foreign bank or insurance company.

A payment to a U.S. branch of a foreign bank or a foreign

insurance company that is subject to U.S. regulation by

the Federal Reserve Board or state insurance authorities

is presumed to be effectively connected with the conduct

of a trade or business in the United States if the

withholding agent has an EIN provided by the branch. The

presumption does not apply if the branch provides a

withholding agent with a Form W-8BEN-E for the income.

Expiration of Form W-8ECI. Generally, a Form W-8ECI

will remain valid for a period starting on the date the form

is signed and ending on the last day of the third

succeeding calendar year, unless a change in

circumstances makes any information on the form

incorrect. For example, a Form W-8ECI signed on

September 30, 2020, generally remains valid through

December 31, 2023.

Change in circumstances. If a change in circumstances

makes any information on the Form W-8ECI you have

submitted incorrect, you must notify the withholding agent

or payer within 30 days of the change in circumstances

and you must file a new Form W-8ECI or other

appropriate form. For example, if during the tax year any

part or all of the income is no longer effectively connected

with the conduct of a trade or business in the United

States, your Form W-8ECI is no longer valid. You must

notify the withholding agent and provide Form W-8BEN,

W-8BEN-E, W-8EXP, or W-8IMY. See Regulations

section 1.1441-1(e)(4)(ii)(D) for the definition of a change

in circumstances for purposes of chapter 3, and

Regulations section 1.1471-(c)(6)(ii)(E) for purposes of

chapter 4.

Definitions

Amount realized from the sale of a PTP interest. For

purposes of withholding under section 1446(f) on the

transfer of a PTP interest, the amount realized is the

amount of gross proceeds (as defined in Regulations

section 1.6045-1(d)(5)) paid or credited to the customer or

other broker (as applicable). The amount realized on a

distribution from a PTP is the amount of the distribution

reduced by the portion of the distribution that is

attributable to the cumulative net income of the

partnership (as determined under Regulations section

1.446(f)).

Instructions for Form W-8ECI (Rev. 10-2021)

Chapter 3. Chapter 3 means chapter 3 of the Internal

Revenue Code (Withholding of Tax on Nonresident Aliens

and Foreign Corporations), excluding sections 1445 and

1446.

Chapter 4. Chapter 4 means chapter 4 of the Internal

Revenue Code (Taxes to Enforce Reporting on Certain

Foreign Accounts). Chapter 4 contains sections 1471

through 1474.

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Nonresident alien individual. Any individual who is not

a citizen or resident alien of the United States is a

nonresident alien individual. An alien individual meeting

either the “green card test” or the “substantial presence

test” for the calendar year is a resident alien. Any person

not meeting either test is a nonresident alien individual.

Additionally, an alien individual who is treated as a

nonresident alien pursuant to Regulations section

301.7701(b)-7 for purposes of computing the individual's

U.S. tax liability, or an alien individual who is a bona fide

resident of Puerto Rico, Guam, the Commonwealth of the

Northern Mariana Islands, the U.S. Virgin Islands, or

American Samoa is a nonresident alien individual.

See Pub. 519 for more information on resident and

nonresident alien status including information about the

“green card test” and “substantial presence test.”

Disregarded entity. A business entity that has a single

owner and is not a corporation under Regulations section

301.7701-2(b) is disregarded as an entity separate from

its owner. A disregarded entity does not submit Form

W-8ECI to a partnership for purposes of section 1446.

Instead, the owner of such entity provides the appropriate

documentation. See Regulations section 1.1446-1.

Effectively connected income. Generally, when a

foreign person engages in a trade or business in the

United States, all income from sources in the United

States other than fixed or determinable annual or

periodical (FDAP) income (for example, interest,

dividends, rents, and certain similar amounts) is

considered income effectively connected with a U.S. trade

or business. FDAP income may or may not be effectively

connected with a U.S. trade or business. Factors to be

considered to determine whether FDAP income and

similar amounts from U.S. sources are effectively

connected with a U.S. trade or business include whether:

• The income is from assets used in, or held for use in,

the conduct of that trade or business;or

• The activities of that trade or business were a material

factor in the realization of the income.

There are special rules for determining whether income

from securities is effectively connected with the active

conduct of a U.S. banking, financing, or similar business.

See section 864(c)(4)(B)(ii) and Regulations section

1.864-4(c)(5)(ii) for more information.

Effectively connected income, after allowable

deductions, is taxed at graduated rates applicable to U.S.

persons and resident aliens, rather than at the 30% rate.

You must report this income on your annual U.S. income

tax or information return.

A partnership that has effectively connected taxable

income allocable to foreign partners is generally required

to withhold tax under section 1446(a). The withholding tax

rate on a partner's share of effectively connected taxable

income is 21% for corporate partners and 37% for all

other taxable partners. In certain circumstances, the

partnership can withhold tax at the highest rate applicable

to a particular type of income (for example, long-term

capital gain allocated to a noncorporate partner and the

partner submits the required documentation, for example,

Form W-8BEN) . Any amount withheld under section

1446(a) on your behalf, and reflected on Form 8805 or

Form 1042-S issued by the partnership to you, can be

credited on your U.S. income tax return.

Under section 864(c)(8), added by the TCJA, a foreign

partner’s gain or loss on the transfer of an interest in a

partnership engaged in a U.S. trade or business is treated

as effectively connected gain or loss. However, section

864(c)(8) and final regulations issued under that section

generally limit the amount of effectively connected gain or

loss to the portion of the foreign transferor's distributive

share of gain or loss that would have been effectively

connected had the partnership sold all of its assets at fair

market value.

Even though a nonresident alien individual

married to a U.S. citizen or resident alien can

CAUTION choose to be treated as a resident alien for certain

purposes (for example, filing a joint income tax return),

such individual is still treated as a nonresident alien for

withholding tax purposes on all income except wages.

!

Publicly traded partnership. A publicly traded

partnership (PTP) is an entity that has the same meaning

as in section 7704 and Regulations sections 1.7704-1

through 1.7704-4 but does not include a publicly traded

partnership treated as a corporation under that section.

PTP interest. A PTP interest is an interest in a PTP if the

interest is publicly traded on an established securities

market or is readily tradable on a secondary market (or

the substantial equivalent thereof).

Transfer. A transfer is a sale, exchange, or other

disposition of a partnership interest, and includes a

distribution from a partnership to a partner, as well as a

transfer treated as a sale or exchange under section

707(a)(2)(B).

Transferor. A transferor is any person, foreign or

domestic, that transfers a partnership interest. In the case

of a trust, to the extent all or portion of the income of the

trust is treated as owned by the grantor or another person

under sections 671 through 679, the term transferor

means the grantor or other person.

U.S. person. A U.S. person is defined in section 7701(a)

(30) and includes an individual who is a citizen or resident

of the United States, as well as domestic partnerships,

corporations, trusts, and estates.

Withholding agent. Any person, U.S. or foreign, that has

control, receipt, custody, disposal, or payment of U.S.

source FDAP income subject to chapter 3 withholding is a

withholding agent. For purposes of chapter 4, any person,

U.S. or foreign, that has control, receipt, custody,

disposal, or payment of a withholdable payment is a

withholding agent. The withholding agent can be an

individual, corporation, partnership, trust, association, or

any other entity including (but not limited to) any foreign

intermediary, foreign partnership, and U.S. branches

treated as U.S. person. Generally, the person who pays

(or causes to be paid) an amount subject to withholding to

the foreign person (or to its agent) must withhold.

Foreign person. A foreign person includes a

nonresident alien individual, a foreign corporation, a

foreign partnership, a foreign trust, a foreign estate, and

any other person that’s not a U.S. person.

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Instructions for Form W-8ECI (Rev. 10-2021)

by a foreign government. To determine whether you are

an integral part of a foreign government or an entity that is

controlled by a foreign government, see Temporary

Regulations section 1.892-2T.

For purposes of section 1446(a), the withholding agent

is the partnership conducting the trade or business in the

United States. For a publicly traded partnership, the

withholding agent can be the partnership, a nominee

holding an interest on behalf of a foreign person, or both.

See Regulations sections 1.1446-1 through 1.1446-6.

Line 5. Your permanent residence address is the

address in the country where you claim to be a resident

for that country's income tax. Do not show the address of

a financial institution (unless you are a financial

institution), a post office box, or an address used solely for

mailing purposes unless such address is the registered

address of an entity identified on line 1 which does not

have another address in the jurisdiction. If you are an

individual who does not have a tax residence in any

country, your permanent residence is where you normally

reside. If you are not an individual and you do not have a

tax residence in any country, the permanent residence

address is where you maintain your principal office.

Withholdable payment. A withholdable payment means

any payment of U.S. source FDAP income, subject to

certain exemptions described in Regulations sections

1.1471-2(b) and 1.1473-1(a). However, no exceptions to

withholding on U.S. source FDAP income for purposes

other than chapter 4 apply when determining whether a

payment is a withholdable payment. For example, an

exclusion from an amount subject to withholding under

Regulations section 1.1441-2(a) does not apply for

purposes of determining whether a payment constitutes a

withholdable payment. Under chapter 4, a payment of

effectively connected income is not a withholdable

payment.

Line 6. Enter your business address in the United States.

Do not show a post office box or in-care-of address.

Specific Instructions

Line 7. Enter your U.S. taxpayer identification number

(TIN). A U.S.TIN is a social security number (SSN),

employer identification number (EIN), or IRS individual

taxpayer identification number (ITIN). Check the

appropriate box for the type of U.S. TIN you are providing.

You are required to provide a TIN for this form to be valid.

If you are an individual, you are generally required to

enter your SSN. To apply for an SSN, get Form SS-5 from

a Social Security Administration (SSA) office or online at

www.ssa.gov/forms/ss-5.pdf. If in the United States, you

can call the SSA at 1-800-772-1213. Fill in Form SS-5 and

return it to the SSA.

If you do not have an SSN and are not eligible to get

one, you must get an ITIN. To apply for an ITIN, file Form

W-7 with the IRS. It usually takes 4 to 6 weeks to get an

ITIN.

If you are not an individual (for example, if you are a

foreign estate or trust), or you are an individual who is an

employer or who is engaged in a U.S. trade or business

as a sole proprietor, use Form SS-4 to obtain an EIN. If

you are a disregarded entity, enter the U.S. TIN of your

foreign single owner.

Part I

Line 1. Enter your name. If you are providing this form for

a disregarded entity with a single owner who is a foreign

person, this form should be completed and signed by the

foreign single owner. If the account to which a payment is

made or credited is in the name of the disregarded entity,

the foreign single owner can inform the withholding agent

of this fact by including the name of the disregarded entity

on line 3 of Part I of the form.

If you own the income or account jointly with one

TIP or more other persons, the income or account will

be treated by the withholding agent as owned by a

foreign person if Forms W-8ECI are provided by all of the

owners. If the withholding agent receives a Form W-9

from any of the joint owners, the payment must be treated

as made to a U.S. person.

Line 2. If you are providing this form for a corporation,

enter the country of incorporation. If you are filing for

another type of entity, enter the country under whose laws

the entity is created, organized, or governed. If you are an

individual, provide your country of residence for tax

purposes.

You can also apply for an EIN online. For more

TIP information, visit IRS.gov/EIN.

Line 8a. If you are providing this Form W-8ECI to

document yourself as an account holder (as defined in

Regulations section 1.1471-5(a)(3)) with respect to a

financial account (as defined in Regulations section

1.1471-5(b)) that you hold at a U.S. office of a financial

institution (including a U.S. branch of an FFI) and you

receive U.S. source income reportable on a Form 1042-S

associated with this form, you must provide on line 8a the

foreign tax identifying number (FTIN) issued to you by

your jurisdiction of tax residence identified on line 5

unless: (1) you properly identified yourself as a

government (including a controlled entity that is a foreign

government under section 892), foreign central bank of

issue, or international organization on line 4; (2) you are a

resident of a U.S. territory; or (3) your jurisdiction of

residence is identified on the IRS’s List of Jurisdictions

Line 3. If you are providing this form for a disregarded

entity, enter the name of the disregarded entity receiving

the payment. This line is not required but can assist the

withholding agent that is making a payment to you. The

withholding agent can request additional referencing

information (such as your account number) which should

be entered on line 9. When completing this form, do not

provide information concerning the disregarded entity on

any line other than this line 3 or line 9. Instead, you should

complete the form using the information of the owner of

the disregarded entity.

Line 4. Line 4, type of entity, has been updated. The

general classification for foreign government has been

removed and replaced with the two possible

classifications for a foreign government: (i) an integral part

of a foreign government; or (ii) an entity that is controlled

Instructions for Form W-8ECI (Rev. 10-2021)

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owner is not an individual, by an authorized representative

or officer of the beneficial owner. If an authorized

representative or agent is completing Form W-8ECI on

behalf of the beneficial owner of the income, the

representative or agent must check the box to certify that

he or she has the legal capacity to sign for the person

identified on line 1. If Form W-8ECI is completed by an

agent acting under a duly authorized power of attorney for

the beneficial owner, the form must be accompanied by

the power of attorney in proper form or a copy thereof

specifically authorizing the agent to represent the principal

in making, executing, and presenting the form. This

requirement does not apply to a partnership or other

flow-through entity submitting this form with respect to a

payment of effectively connected income that is

beneficially owned by the entity’s partners or owners.

Form 2848 can be used for this purpose. The agent, as

well as the beneficial owner, can incur liability for the

penalties provided for an erroneous, false, or fraudulent

form.

A withholding agent can allow you to provide this form

with an electronic signature. The electronic signature must

indicate that the form was electronically signed by a

person authorized to do so (for example, with a time and

date stamp and statement that the form has been

electronically signed). Simply typing your name into the

signature line is not an electronic signature.

A withholding agent may also rely on an electronically

signed withholding certificate if you provide any additional

information or documentation requested by the

withholding agent to support that the form was signed by

you or other person authorized to do so. See Regulations

section 1.1441-1(e)(4)(i)(B).

That Do Not Issue Foreign TINs at IRS.gov/businesses/

corporations/list-of-jurisdictions-that-do-not-issue-foreigntins. You also do not need to provide an FTIN on line 8a if

you meet the requirement for checking the box on line 8b.

Line 8b. You may check the box on this line 8b if you are

an account holder as described for purposes of line 8a

and you are not legally required to obtain an FTIN from

your jurisdiction of residence (including if the jurisdiction

does not issue FTINs). By checking the box on line 8b you

will be treated as having provided an explanation for not

providing an FTIN on line 8a. If you wish to provide a

further (or other) explanation why you are not required to

provide an FTIN on line 8a, you may do so in the margins

of this form or on a separate statement attached to this

form.

Line 9. You or the withholding agent requesting this form

can use this line to include any referencing information

that is useful to the withholding agent in carrying out its

obligations. For example, you can use line 9 to include the

name and number of the account for which you are

providing the form.

Line 10. If you are providing this Form W-8ECI to

document yourself as an account holder with respect to a

financial account (as described on line 8, earlier) that you

hold at a U.S. office of a financial institution (including a

U.S. branch of an FFI), provide your date of birth if you are

an individual. Use the following format to input your

information: MM-DD-YYYY. For example, if you were born

on April 15, 1975, you would enter 04-15-1975.

Line 11. You must specify the items of income that are

effectively connected with the conduct of a trade or

business in the United States. You will generally have to

provide Form W-8BEN, Form W-8BEN-E, Form W-8EXP,

or Form W-8IMY for those items from U.S. sources that

are not effectively connected with the conduct of a trade

or business in the United States.

If you are providing this form to a partnership because

you are a partner and have made an election under

section 871(d) or section 882(d), attach a copy of the

election to the form. If you have not made the election, but

intend to do so effective for the current tax year, attach a

statement to the form indicating your intent. See

Regulations section 1.871-10(d)(3).

If any information on Form W-8ECI becomes

incorrect, you must submit a correct new form

CAUTION within 30 days to the requester of this form unless

you will not receive a future payment from the withholding

agent that would require an updated Form W-8.

!

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue

laws of the United States. If you want to receive

exemption from withholding on income effectively

connected with the conduct of a trade or business in the

United States, you are required to provide the information.

We need it to ensure that you are complying with these

laws and to allow us to figure and collect the right amount

of tax.

Line 12. Check the box on line 12 if you are a foreign

transferor providing this form to claim an exception from

withholding under Regulations section 1.1446(f)-4(b)(6)

on the amount realized paid to you from a transfer of a

PTP interest for which withholding under section 1446(f)

may otherwise apply. By checking box 12 you are

certifying that you are a dealer in securities (as defined in

section 475(c)(1)) and that any gain from the transfer of a

PTP interest associated with this form is effectively

connected with the conduct of a trade or business in the

United States without regard to the provisions of section

864(c)(8). This representation applies to each transfer of a

PTP interest associated with this form unless you specify

otherwise on line 11 or an attachment.

You are not required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its

instructions must be retained as long as their contents can

become material in the administration of any Internal

Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

burden for business taxpayers filing this form is approved

under OMB control number 1545-0123. The estimated

Part II

Signature. Form W-8ECI must be signed and dated by

the beneficial owner of the income, or, if the beneficial

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Instructions for Form W-8ECI (Rev. 10-2021)

burden for all other taxpayers who file this form is shown

below.

The estimated average time is: Recordkeeping, 4 hrs.,

32 mins.; Learning about the law or the form, 2 hrs., 09

mins.; Preparing and providing the form, 3 hrs., 31

mins.

If you have comments concerning the accuracy of

these time estimates or suggestions for making this form

Instructions for Form W-8ECI (Rev. 10-2021)

simpler, we would be happy to hear from you. You can

send us comments from IRS.gov/FormComments. You

can write to the Internal Revenue Service, Tax Forms and

Publications, 1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send Form W-8ECI to

this office. Instead, give it to your withholding agent.

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