IRS · Official form

Form W-8 IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches

Form W-8 IMY is the certificate a foreign intermediary, foreign flow-through entity, or certain U.S. branches give to a withholding agent when receiving payments on behalf of others. Complete it online and download the PDF for free.

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What is W-8 IMY?

Form W-8 IMY is used by entities that receive U.S. source payments not for themselves but on behalf of other people, such as qualified and nonqualified intermediaries, foreign partnerships, foreign simple or grantor trusts, and certain U.S. branches of foreign banks or insurance companies. It establishes the entity’s status for U.S. withholding and reporting under chapters 3 and 4 of the tax code, including sections 1441, 1442, and 1446.

Because the entity is an intermediary rather than the beneficial owner, a W-8 IMY is usually accompanied by a withholding statement and by W-8 or W-9 forms documenting the underlying account holders or partners, unless the entity has assumed withholding responsibility itself. It is the longest form in the W-8 series, with separate certification parts for each possible status, and it goes to the withholding agent, not to the IRS.

Who files W-8 IMY?

Qualified intermediaries, including those acting as qualified derivatives dealers, receiving payments on behalf of account holders
Nonqualified intermediaries and foreign banks or brokers passing U.S. source income through to their customers
Foreign partnerships and foreign simple or grantor trusts receiving payments allocable to their partners or beneficiaries
Certain U.S. branches of foreign entities documenting their status to a withholding agent

How to fill out W-8 IMY

Enter the entity’s name, country of organization, and select its chapter 3 status, such as qualified intermediary, nonqualified intermediary, or withholding foreign partnership, in Part I.
Select the entity’s chapter 4 (FATCA) status and provide the permanent address, plus a QI-EIN, GIIN, or other identification numbers as your status requires.
Complete only the certification part of the form that matches the status you selected, since each status has its own numbered part.
Sign and date the certification, then download the completed PDF for free.
Give the form to the withholding agent along with a withholding statement and documentation for the underlying owners if your status requires it. Do not send it to the IRS.

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(i i i) Any additional information the withholding agent requests in order to fulfill its obligations with respect to the entity.

The F F I identified in Part 1 has also provided, or will provide, an F F I owner reporting statement and Form W-9, with applicable

I certify that the F F I identified in Part 1: Operates and is licensed solely as a bank or credit union (or similar cooperative credit

I certify that the F F I identified in Part 1: Is not engaged primarily in the business of investing, reinvesting, or trading in

Name of sponsoring entity: ▶

I certify that the F F I identified in Part 1: Is an F F I solely because it is an investment entity described in Regulations section

28. I certify that the F F I identified in Part 1: Was in existence as of January 17, 2013; Issued all classes of its debt or equity

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Employee and employer contributions to the fund (disregarding transfers of assets from other plans described in this part, retirement and

33d. I certify that the entity identified in Part 1 is formed pursuant to a pension plan that would meet the requirements of section

33e. I certify that the entity identified in Part 1 is established exclusively to earn income for the benefit of one or more retirement

possession (each as defined in Regulations section 1.1471-6) or an exempt beneficial owner described in an applicable Model 1 or Model 2 I

I certify that the entity identified in Part 1: Is a holding company, treasury center, or captive finance company and substantially all of

I certify that the entity identified in Part 1: Was formed on (or in the case of a new line of business, the date of board resolution

I certify that the entity identified in Part 1: Filed a plan of liquidation, filed a plan or reorganization, or filed for bankruptcy on the

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37a. I certify that: The entity identified in Part 1 is a foreign corporation that is not a financial institution; and.

The stock of such corporation is regularly traded on one or more established securities markets, including (enter securities exchange upon

37b. I certify that: The entity identified in Part 1 is a foreign corporation that is not a financial institution; The entity identified in

Line 37b. The name of the entity, the stock of which is regularly trade on an established securities market, is (enter entity name); and.

Line 37b. The name of the securities market on which the stock is regularly traded is (enter name of securities market).

I certify that: The entity identified in Part 1 is an entity that is organized in a possession of the United States; All of the owners of

39. I certify that: The entity identified in Part 1 is a foreign entity that is not a financial institution; Less than 50 percent of such

I certify that the entity identified in Part 1: Is a foreign entity that is not a financial institution (this category includes an entity

Name of sponsoring entity: ▶

I certify that the entity identified in Part I is a direct reporting NFFE that is sponsored by the entity identified on line 41.

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Date (MM-DD-YYYY)

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Frequently asked questions

What is the difference between a qualified and a nonqualified intermediary?

A qualified intermediary has an agreement with the IRS and may assume withholding and reporting responsibility for its account holders, often without disclosing them to the payer. A nonqualified intermediary has no such agreement and generally must pass along documentation for each account holder together with a withholding statement.

Do I need to attach other forms to a W-8 IMY?

Often, yes. Unless the entity has assumed primary withholding responsibility, the withholding agent typically needs a withholding statement allocating the payment plus W-8 or W-9 forms for the underlying beneficial owners. Your withholding agent can tell you exactly what it needs.

Should my entity use W-8 IMY or W-8BEN-E?

Use W-8BEN-E if the entity is the beneficial owner of the income, meaning it receives the payment for itself. Use W-8 IMY if it receives the payment as an intermediary or flow-through for other people, such as customers, partners, or beneficiaries.

Form W-8 IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches

What is W-8 IMY?

Who files W-8 IMY?

How to fill out W-8 IMY

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Frequently asked questions

Related forms

Form W-8BEN-E, Certificate of Foreign Status (Entities)

Form W-8 ECI, Certificate of Foreign Person’s Claim That Income Is Effectively Connected With a U.S. Trade or Business

Form W-8 EXP, Certificate of Foreign Government or Other Foreign Organization for U.S. Tax Withholding and Reporting