Foreign IRS Tax Forms - www.ussteel.com
Foreign (Non-U.S.) Vendors IRS Tax Forms
- Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding). Payees not performing services in the U.S. just need to provide their identifying information in Part I and certify in Part IV that they are not U.S. taxpayers. Payees providing services in the U.S. may use this form to exempt certain types of payments from the 30% federal income tax withholding required under U.S. tax law. For a valid tax treaty exemption, the recipient must provide a U.S. tax identification number and claim treaty benefits in Part II of the form. (For information on obtaining a U.S. Taxpayer ID number, see link at end of this section.)
- 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). This form requires the payee to have a valid U.S. taxpayer ID. The form stipulates that the foreign entity files yearly U.S. tax returns to report all income claimed to be effectively connected with a U.S. trade or business.
- Form W-8EXP (Certificate of Foreign Government or Other Foreign Organization for U.S. Tax Withholding). This form is used by foreign tax-exempt organizations to claim and document their tax-exempt status under U.S. tax law. To claim exemption from U.S. tax withholding, foreign tax-exempt organizations must provide documentation of their U.S. tax-exempt status.
- Form W-8IMY (Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for U.S. Tax Withholding). This form is used for reporting payments to “flow-through entities” such as foreign partnerships or trusts.
- Form 8233 (Exemption from Withholding on Compensation for Independent [and Certain Dependant] Personal Services of a Nonresident Alien individual). This form is used by individual vendors to claim exemption from withholding on compensation for independent personal services. The exemption must be based on a tax treaty to which the United States is a party.