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Withholding statement of an NQI. If you are an NQI, you must provide a withholding statement and appropriate documentation to obtain reduced rates of withholding under chapter 3 and section 3406 for your customers receiving reportable amounts and to avoid certain reporting responsibilities.
This withholding statement is an integral part of the Form W‐8IMY and the information is provided under the same condition of under penalties for perjury Instructions: You must provide information and allocations in Part A (Chapter 4 Withholding Rate Pools) and/or Part B (Payee Specific Allocations) as applicable to
Form . W-8IMY. (Rev. October 2021) Department of the Treasury Internal Revenue Service. 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.
3 maj 2024 · Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and related Instructions, is used by foreign intermediaries and foreign flow-through entities, as well as certain U.S.
Under chapter 4, withholding agents must withhold at a 30% rate under sections 1471 and 1472 on withholdable payments made to nonparticipating FFIs (including when
• Has provided or will provide a withholding statement, as required, for purposes of chapters 3 and 4 that is subject to the certifications made on this form . Złożył lub złoży deklarację odprowadzania podatku, zgodnie z wymaganiami, dla celów określonych w Rozdziałach 3 i 4, objętą oświadczeniem
3 mar 2022 · Part VIII – withholding statement. Because the flow-through entity or intermediary is not itself subject to US tax, it will be necessary to provide details regarding the beneficial tax owner.
