The IRS has posted a revised and final Form W-8EXP, Certificate of Foreign Government or other Foreign Organization for United States Tax Withholding and Reporting, with a revision date of April 2014. The revised form reflects the final FATCA regulations, IGAs, and recently issued harmonization regulations.
For an exempt retirement plan of a foreign government, instructions revised for:
Addition of Line 21 to name a sponsoring entity of a direct reporting NFFE
Finally, like other Forms W-8 recently released, mandatory use of final Form W-8BEN-EXP is six months after the revision date shown on the updated form (Rev. April 2014), therefore, the revised form is required to be in use by October 2014. Until that time, withholding agents may continue to accept the prior version (Rev. December 2000).
For your reference
The revised final Form W-8EXP can be accessed by clicking here:
For further information, please do not hesitate to contact us.
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