W-8IMY - (Rev. October 2021) - Certificate of Foreign Intermediary

Sep 3, 2026

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W-8IMY (Rev. October 2021) is an IRS withholding and reporting certificate for qualifying foreign intermediaries, foreign flow-through entities, or certain U.S. branches. It directs the intermediary to determine entity status under Chapter 3 and FATCA Chapter 4 rules, certify applicable qualifications, and complete identification and address sections. The form instructs not to submit it to the IRS, and to provide it to the withholding agent or payer for U.S. tax withholding and reporting purposes.

LanguageEnglish

CategoryForms

FormatPDF

Pages8

Reading Time3 min

AccessFree to download

Part I

Identification of Entity

Chapter 3 Status Certifications

Part III - Qualified Intermediary

| Certificate of Foreign Intermediary,Foreign Flow-Through Entity,or Certain
U.S.Branches for United States Tax Withholding and Reporting
▶Section references are to the Internal Revenue Code.
▶Go to www.irs.gov/FormW8IMY for instructions and the latest information.
▶Give this form to the withholding agent or payerDo not send to the IRS. | | --- | W-8IMY Fom (Rev.October 2021) OMB No.1545-1621 Department of the Treasury Intemal Revenue Service Instead,use Form: Do not use this form for: ·A beneficial owner solely claiming foreign status or treaty benefits (other than a qualified intemediary (QI)acting as a qualified derivatives dealer(QDD)). . ·A hybrid entity claiming treaty benefits on its own behalf (other than a Ql acting as a QDD).. ·A foreign person claiming that income is effectively connected with the conduct of a trade or business in the United States .....W-8ECI ·A disregarded entity with a single foreign owner that is the beneicial owner(other than a Ql acting as a QDD)oftheincometo which this formrelates.Instead,the single foreign owner should use .... ·A foreign govemment,intermational organization,foreign central bank of issue,foreign tax-exempt organization,foreign private foundation,or government of a U.S.possession claiming the applicability of section(s)115(2),501(c),892,895,or 1443(b)..........W-8EXP ·U.S.entity or U.S.citizen or resident . . . . . . . . . . . ·A foreign person documenting itself for purposes of section 6050W . . ...... # PartI Identification of Entity | 1 Name of organization that is acting as intermediary | 2 Country of incorporation or organization | | --- | --- | | | | 3 Name of dsregarded entity (if applicable),see instructions 4 Chapter 3 Status(entity type)(Must check one box only.): □QI(including a QDD).Complete PartⅢI □ Withholding foreign trust.Complete Part VII. □Nonqualified intermediary.Complete Part IV. □Nonwithholding foreign partnership.Complete Part VIII. □Teritory financial institution.Complete PartV. □Nonwithholding foreign simple trust.Complete Part VIII. □U.S.branch.Complete Part VI. □Nonwithholding foreign grantor trust.Complete Part VIII. □Withholding foreign partnership.Complete Part VII. 5 Chapter 4 Status(FATCA status)(See instructions for details and complete the certification below for the entity's applicable status.)(Must check one box only.): □Nonparticipating foreign financial institution(FFI)(including an FF relatedto a Reporting IGA FFI other than a deemed-compliant FFI,participatingFFI,or exempt beneficial owner).Complete Part IX(if applicable). Owner-documented FFI.Complete Part XI. □Restricted distributor.Complete Part XVII.Foreign central bank of issue.Complete Part XVII.Nonreporting IGA FFI.Complete Part XIX.Exempt retirement plans.Complete Part XX. □Participating FFI. □Reporting Model 1 FFI. Reporting Model 2 FFI. □Excepted nonfinancia group entity.Complete Part XXI. Registered deemed-compliant FFI (other than a reporting Model 1 FFI,sponsored FFI,or nonreporting IGA FFI covered in Part XIX). □Excepted nonfinancial start-up company.Complete Part XXII.Excepted nonfinancial entity in liquidation or bankruptcy.Complete Part XXIII. □Territory financial institution.Complete Part V. Sponsored FFI(other than a certified deemed-compliant sponsored,closely held investment vehicle).Complete Part X. Publicly traded NFFE or NFFE affiliate of a publicly tradedcorporation.Complete Part XXIV.Excepted territory NFFE.Complete Part XXV.Active NFFE.Complete Part XXV.Passive NFFE.Complete Part XXVII.Direct reporting NFFE.Sponsored direct reporting NFFE.Complete Part XXVIII. □Certified deemed-compliant nonregistering local bank.Complete Part XII Certified deemed-compliant FFI with only low-value accounts.Complete Part XIIL. Certified deemed-compliant sponsored,closely held investmentvehicle.Complete Part XIV. □

FAQs

What is the purpose of Form W-8IMY?

Form W-8IMY is used to certify foreign intermediary status and supporting information for U.S. tax withholding and reporting by a withholding agent or payer.

Who typically should complete Form W-8IMY?

Qualified Intermediaries (including QDDs), certain flow-through entities, and specified U.S. branch situations complete the form based on the entity status options in the form.

Where is Form W-8IMY submitted and how should it be used?

Do not send the form to the IRS. Provide it to the withholding agent or payer, and use it to support Chapter 3 and Chapter 4/FATCA certifications.

Sep 3, 2026

Upload by Jacob