Form W-8 EXP, Certificate of Foreign Government or Other Foreign Organization for U.S. Tax Withholding and Reporting
Form W-8 EXP lets foreign governments, international organizations, foreign central banks, and foreign tax-exempt organizations document their status and claim an exemption or reduced rate of U.S. withholding. Fill it out online and download the PDF for free.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is W-8 EXP?
Form W-8 EXP is a certificate given to a U.S. withholding agent or payer by certain special categories of foreign entities. It establishes that the entity is not a U.S. person, that it is the beneficial owner of the income, and that it qualifies for an exemption from, or reduced rate of, U.S. withholding under specific provisions of the tax code that apply to foreign governments, international organizations, foreign central banks of issue, foreign tax-exempt organizations, foreign private foundations, and governments of U.S. territories.
The form also documents the entity’s status for FATCA (chapter 4) purposes. Like other W-8 forms, it goes to the payer, not to the IRS, and the payer keeps it on file to support the withholding treatment applied to payments. Foreign tax-exempt organizations claiming exemption typically need to show they would qualify under U.S. rules, which can involve an IRS determination letter or an opinion of counsel, so check the current instructions at irs.gov.
Who files W-8 EXP?
- Foreign governments and their controlled entities receiving certain U.S. source investment income
- International organizations and foreign central banks of issue claiming exemption from U.S. withholding
- Foreign tax-exempt organizations and foreign private foundations documenting their status for U.S. payers
- Governments of U.S. territories receiving payments subject to withholding documentation rules
How to fill out W-8 EXP
- Enter the organization’s name, country of incorporation or organization, and select the entity type and chapter 4 (FATCA) status in Part I.
- Provide the permanent address and any mailing address, plus a U.S. or foreign taxpayer identification number if required for your claim.
- Complete Part II or III to certify the basis for the claimed exemption, such as foreign government, international organization, foreign central bank, or foreign tax-exempt organization status.
- Complete any chapter 4 status certifications that apply, then sign and date the form and download the completed PDF for free.
- Deliver the form to the withholding agent or payer that requested it, not to the IRS, and provide a new form if your circumstances change.
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Frequently asked questions
Who should use Form W-8 EXP instead of W-8BEN-E?
W-8 EXP is only for the special categories it names: foreign governments, international organizations, foreign central banks of issue, foreign tax-exempt organizations, foreign private foundations, and governments of U.S. territories claiming the specific exemptions available to them. Other foreign entities, including those making ordinary tax treaty claims, generally use W-8BEN-E.
Does a foreign charity need IRS recognition to use this form?
A foreign tax-exempt organization claiming exemption generally must show it would qualify as tax-exempt under U.S. rules. That often means attaching an IRS determination letter or an opinion of U.S. counsel. Review the current form instructions at irs.gov for what your organization needs.
How long does Form W-8 EXP stay valid?
A W-8 form generally remains valid from the date it is signed until the end of the third following calendar year, unless a change in circumstances makes it incorrect sooner. Some certifications can remain valid indefinitely, so check the current instructions for your situation.