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Notice to Non-US Clients
Dear Client:
The US Internal Revenue Service (IRS) has revised the forms relating to withholding
on US income made to non-US persons and entities. The IRS forms, which you previously
submitted, will expire. You need to complete, sign and return to us a new IRS form
as soon as possible.
The chart below provides a general explanation of each IRS form. The IRS forms and
instructions can be found at www.irs.gov/forms_pubs/forms.html. Please review the information
and determine which form applies to you. When completing these forms, please note
your account number. Complete, sign and return the form to us. Note that we cannot
accept a facsimile copy of any form.
If you have questions relating to the new forms, please consult your tax advisor.
For additional information, visit the IRS website at www.irs.ustreas.gov for Publication 515, Withholding of
Tax on Nonresident Aliens and Foreign Corporations.
Thank you in advance for your prompt cooperation.
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Form
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Form Name
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Form Purpose
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W-8BEN
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Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding.
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For use by non-US persons including non-resident individuals and non-US entities,
such as corporations, partnerships, estates, and trusts who are the beneficial owners
of the income and if applicable to claim tax treaty benefits and exemptions.
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W-8ECI
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Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively
Connected With the Conduct of a Trade or Business in the United States.
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For use by non-US persons and non-US entities who are beneficial owners claiming
an exemption from withholding tax on payments of US source income that is effectively
connected with the conduct of a trade or business in the US. You must provide
a US Taxpayer Identification Number (TIN) for this form to be valid.
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W-8IMY
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Certificate of Foreign Intermediary, Foreign Flow-through Entity, or Certain U.S.
Branches for United States Tax Withholding.
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For use by non-US banks, corporations, partnerships, and certain US branches of
non-US banks acting as agents on behalf of beneficial owners or other intermediaries.
Certain entities will be required to provide a US Taxpayer Identification Number.
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W-8EXP
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Certificate of Foreign Government or Other Foreign Organization for United States
Tax Withholding.
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For use by non-US governments, international organizations, non-US central banks
of issue*, non-US tax exempt organizations*, and non-US private foundations as the
benficial owner claiming an exemption from US withholding tax.
*TIN required.
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