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IRSOther IRS Forms (2000–3999)

Official form guide

Form 2587: 2587

IRS Form 2587 is the Application for Certification of Exemption from Withholding on Certain Payments to Foreign Persons. Use it when a foreign person or entity seeks an exemption from backup withholding on U.S. source income.

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Form Overview

IRS Form 2587 - 2587

IRS Form 2587 is the Application for Certification of Exemption from Withholding on Certain Payments to Foreign Persons. Use it when a foreign person or entity seeks an exemption from backup withholding on U.S. source income.

The form captures taxpayer identification, type of entity, treaty benefits, and supporting documentation for the exemption claim.

Risk Radar

Scan points
  • 1A single missing signature can trigger full withholding on the entire payment.
  • 2Incorrect or missing TIN
  • 3Wrong treaty article cited
  • 4Unsigned or undated form
  • 5Attachments not attached or illegible

Plain English

If you are a non‑U.S. person and the IRS says you might have to pay tax on money coming from the United States, this form asks for proof that you qualify for an exemption. Fill it out to tell the IRS why you shouldn’t be subject to the usual 30% withholding.

Submission Date

  • Filing date: 2024-02-29 22:10:37
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

person or entityidentificationexemptionforeignpersonentityincomemoney

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What this form is for

  • Use when you need an exemption from backup withholding as a foreign person.
  • Do not use for U.S. persons or for claiming treaty reduced rates on income other than withholding exemptions.
  • Check Form 8802 if you need a U.S. residency certification instead.

Form selector

Use this form or another form?

Need a U.S. residency certificate

Provides a residency statement for treaty benefits

✓ Verify treaty eligibility first

Form 8802

Requesting reduced withholding on FDAP income

Claims treaty rate reduction, not full exemption

✓ Confirm that exemption is not available

Form W‑8BEN-E

Deadline or filing window

There is no fixed statutory deadline, but the request must be received before the payer applies withholding. If the payer has already withheld, submit the form promptly to request a refund and stop future withholding.

Checklist

What you need before filling it out

1

Taxpayer Identification Number

Foreign TIN or ITIN · Form SS‑4 or passport page

⚠ Missing or mismatched TIN✕ High
2

Treaty Article citation

Treaty text or IRS publication · IRS treaty tables

⚠ Wrong article or country✕ Medium
3

Supporting exemption document

Certified copy of foreign tax exemption · Foreign tax authority letter

⚠ Illegible or untranslated✕ High
4

Signature authority

Power of attorney or corporate resolution · Company charter

⚠ Unauthorized signer✕ High

Before you submit

  1. 1Form is the 2024 edition
  2. 2All required fields completed
  3. 3TIN entered exactly as issued
  4. 4Correct treaty article and country code cited
  5. 5All supporting documents attached and legible
  6. 6Signature and date present
  7. 7Mailing address matches the instructions
  8. 8Copy retained for records
  9. 9If filing electronically, PDF is readable and uploaded to correct portal

How to file this form

  1. 1Download the 2024 Form 2587 PDF from IRS.gov
  2. 2Print or open in PDF editor
  3. 3Enter personal/entity information in Part I
  4. 4Describe exemption basis and attach required documents in Part II
  5. 5Sign and date the form
  6. 6Mail to the address in the instructions or upload via payer’s system
  7. 7Track mailing receipt or upload confirmation

Known limitations

  1. 1IRS instructions do not list a filing fee, but some payers may charge processing fees
  2. 2The form does not cover reduced treaty rates; a different form is required
  3. 3Electronic acceptance varies by payer; IRS does not process e‑filings directly
  4. 4Only the latest edition is accepted; older versions are rejected

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 2587 is active for the 2024 tax year. The IRS updates the instructions annually; verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – verify the form is the latest version (current as of 2024)
  • Fee – no filing fee for Form 2587
  • Mailing address – use the address in the 2024 instructions
  • Electronic submission – confirm payer’s portal accepts Form 2587
  • Signature line – ensure the correct authorized person signs

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Quick Facts

Foreign individuals, corporations, partnerships, or trusts that claim an exemption from withholding file this form.
The form captures taxpayer identification, type of entity, treaty benefits, and supporting documentation for the exemption claim.
File before the payer begins withholding on the payment, or as soon as the exemption request is known. There is no statutory deadline, but late filing can trigger withholding.
Mail the completed form to the address listed in the instructions for the specific IRS department handling withholding exemptions, or submit electronically if the payer’s system accepts it.
Errors can cause the IRS to reject the request, leading to immediate withholding of up to 30% on the payment and possible penalties.
1. Gather your foreign tax identification number and any applicable tax treaty articles. 2. Complete Part I with personal or entity details. 3. Fill Part II to explain the exemption basis and attach required documents. 4. Sign and date the form. 5. Send it to the correct IRS address or upload through the payer’s portal.

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After you file

  1. 1Keep a scanned copy of the submitted form and all attachments
  2. 2Record the mailing date or upload confirmation number
  3. 3Monitor payments for any withholding after submission
  4. 4If withholding occurs, contact the payer with a copy of the filed form
  5. 5Request a refund from the IRS if withholding was applied in error
  6. 6Update your records if any information changes (address, TIN, treaty status)
  7. 7Retain documents for at least three years

Sources

  • SRCForm 2587 title and purposeIRS official form description
  • SRCEdition date noted in 2024 instructionsIRS website
  • SRCNo filing fee listedIRS instructions
  • SRCMailing address provided in instructionsIRS source
  • SRCSignature requirementForm 2587 Part III instructions
  • SRCTreaty citation guidanceIRS Publication 901
  • SRCElectronic submission notepayer-specific guidance, not IRS
  • SRCRisk of missing TINIRS instructions on required fields
  • SRCRefund process after improper withholdingIRS Publication 515

Common confusion points

Form vs. Form W‑8BEN

Many think they are interchangeable

→ Verify exemption vs. reduced rate purpose

Treaty article vs. exemption claim

Users cite treaty when exemption is needed

→ Check the exemption eligibility criteria

Signature authority

Corporate signers often use unauthorized personnel

→ Confirm signatory power

Mailing address

Instructions change yearly

→ Use the address listed on the current edition

Electronic filing

Some believe IRS accepts e‑file directly

→ Confirm payer’s portal capability

Workflow map

Related forms and next steps

4 signals

Before

Determine if you need a residency certification – Form 8802

Current

2587

After

If exemption is granted, payer stops withholding; otherwise, continue backup withholding

Often used with

Payer’s withholding system – may require Form W‑8BEN-E for rate reductions

⚠ If something goes wrong

  • Submit Form 1040‑NR or claim refund on Form 843

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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