New draft Forms W-8EXP and W-8ECI may resolve conflicts over the "capacity" of a signer

August 2012


The Internal Revenue Service (IRS) recently released two new official drafts in the Form W-8 series -- two of several that have been released over the past few months. The first is Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and the second is Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Like with previously released drafts these forms have a revision date of December 2012. This indicates the IRS intends to issue final forms in December 2012.

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