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Form W-14: Certificate of Foreign Contracting Party Receiving Federal Procurement Payments
IRS Form W-14 is Certificate of Foreign Contracting Party Receiving Federal Procurement Payments, used by foreign contracting parties to claim tax exemption from a 2% federal procurement payment tax.
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IRS Form W-14 - Certificate of Foreign Contracting Party Receiving Federal Procurement Payments
IRS Form W-14 is Certificate of Foreign Contracting Party Receiving Federal Procurement Payments, used by foreign contracting parties to claim tax exemption from a 2% federal procurement payment tax.
Risk Radar
Scan points- 1Do not use Form W-14 if the payment is for goods/services but you are a U.S. person; use Form W-9 instead.
- 2Filing without entering the legal name if the party is a branch (Line 1).
- 3Entering the business name instead of the legal name for a foreign contracting party's branch (Line 1).
- 4Using a P.O. box or in-care-of address for the permanent residence (Form p.1, Line 3).
- 5Failing to check Part II if claiming relief under an international agreement.
Plain English
This form tells the IRS that a foreign company received money from the U.S. government for goods or services. By filing Form W-14, the company can ask to be exempt from a 2% tax that the government usually takes out. The company must submit this form when asked by the acquiring agency.
Submission Date
- Filing date: 2016-08-19 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a foreign contracting party receives a specified federal procurement payment under a contract entered into on or after January 2, 2011, and seeks to claim an exemption from the tax imposed by Section 5000C.
- Do not use Form W-14 if the payment is for any purpose other than goods or services, if you are a U.S. person, or if the payment falls under simplified acquisition procedures that do not exceed the threshold described in 48 CFR 2.101.
- Check Form W-9 instead when the payment is for purchases or personal services under simplified acquisitions and does not exceed the simplified acquisition threshold.
Form selector
Use this form or another form?
Payment is for goods/services but you are a U.S. person
This form specifically addresses foreign contracting parties receiving federal payments.
✓ Check before you continue
Payment is for purchases made under a foreign humanitarian assistance contract described in Treasury Regulations section 1.5000C-1(d)(4)
The payment type dictates the primary filing requirement on Form W-14.
✓ Check before you continue
Use Form W-14 (if claiming exemption)
Payment is for goods/services and a foreign contracting party, but you are *not* claiming an exemption from withholding
You must submit Form W-14 when requested by the acquiring agency, regardless of whether an exemption is claimed.
✓ Check before you continue
Deadline or filing window
The form must be submitted when requested by the acquiring agency, whether or not an exemption is being claimed. If circumstances change and require updating the certificate, the revised Section 5000C Certificate must be submitted within 30 days of that change.
Checklist
What you need before filling it out
Acquiring Agency
U.S. government department, agency, independent establishment, or corporation · Instructions p.1 / Form p.1
Foreign Contracting Party
Any foreign person party to a contract with the U.S. government entered into on or after January 2, 2011 · Instructions p.1
Specified Federal Procurement Payment
Payment for goods manufactured/produced or services provided in a foreign country that is *not* party to an international procurement agreement with the U.S. · Instructions p.1
Payment Timing
Provide Form W-14 before you earn or receive payments under the contract, no later than the date of execution. · Instructions p.1
Address Fields (Part I)
Name, Country of incorporation/organization, Permanent residence address (no P.O. box), Mailing address (if different). · Form p.1
Before you submit
- 1Confirm you are a foreign contracting party receiving a specified federal procurement payment under a contract dated 01/02/2011 or later.
- 2Verify that Form W-14 is being provided to the acquiring agency, not sent directly to the IRS (unless instructed otherwise).
- 3Check that you have listed your full name and country of incorporation/organization on Part I.
- 4Ensure the Permanent residence address does not use a P.O. box or in-care-of designation.
- 5Confirm the payment is for goods or services, not any other purpose.
- 6If claiming an exemption, verify you are doing so based on an international agreement, procurement agreement, or U.S. production/service location.
- 7Check that if your mailing address differs from your residence address, both sections are fully completed on Part I.
How to file this form
- 1Complete Part I of Form W-14 by accurately providing your name and the full country of incorporation or organization.
- 2Enter your Permanent residence address (ensuring no P.O. box is used) and any separate Mailing address on Part I.
- 3Provide this completed Form W-14 to the acquiring agency before you earn or receive payments under the contract, or as early as practicable.
- 4If circumstances change that make the information incorrect, submit a revised Section 5000C Certificate within 30 days of that change.
- 5Keep a copy of the signed Form W-14 for your records.
Known limitations
- 1The form does not apply if the payment is for any purpose other than goods or services.
- 2Use Form W-9, Request for Taxpayer Identification Number and Certification, instead of Form W-14 if the filer is a U.S. person.
- 3Form W-14 should not be used if the payment is for purchases or personal services under simplified acquisitions procedures that do not exceed the simplified acquisition threshold described in 48 CFR 2.101.
- 4The form does not apply to payments made for emergency acquisitions under contracts awarded under the “unusual and compelling urgency” authority of 48 CFR 6.302-2 or those entered into under the emergency acquisition flexibilities defined in 48 CFR Part 18.
- 5Form W-14 is not required if the payment is for purchases made pursuant to a foreign humanitarian assistance contract described in Treasury Regulations section 1.5000C-1(d)(4), unless the filer chooses to submit a certificate including all necessary information from Treasury Regulations section 1.5000C-2(d).
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated August 2016, and instructions direct users to www.irs.gov/w14 for the latest information regarding Form W-14.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 08/16.
- Form Number — confirm the form number listed is W-14.
- Acquiring Agency — confirm the recipient entity is a U.S. government department, agency, independent establishment, or corporation (or one of these entities).
- Instructions Location — confirm instructions are available at www.irs.gov/w14.
- Tax Rate — confirm the tax imposed is 2% on the gross amount of specified federal procurement payments.
Quick Facts
Downloads
After you file
- 1The foreign contracting party must keep a copy of Form W-14.
- 2A revised Section 5000C Certificate (Form W-14) must be submitted within 30 days if circumstances change and cause the information in the certificate held by the acquiring agency to become incorrect.
- 3The form should be provided directly to the acquiring agency, not sent to the IRS office.
- 4If a change occurs requiring revision, the filer must submit the revised Form W-14 within 30 days of that change.
Sources
- SRCInstructions p.1 — Form W-14 imposes a 2% tax on foreign persons receiving specified federal procurement payments under contracts entered into on or after January 2, 2011.
- SRCInstructions p.1 — A revised Section 5000C Certificate must be submitted within 30 days of a change in circumstances that causes the information held by the acquiring agency to be incorrect.
- SRCInstructions p.1 — You must provide Form W-14 if you are a foreign contracting party seeking an exemption from the tax imposed by section 5000C (in whole or in part).
- SRCInstructions p.2 — For Part I, Line 1, enter the legal name of the entity maintaining the branch if the foreign contracting party is a branch.
- SRCInstructions p.3 — Form W-14 must be given to the acquiring agency; it should not be sent to the IRS office at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
- SRCForm p.1 — Part I, Line 3 requires the permanent residence address (street, apt. or suite no., or rural route) of the foreign contracting party.
- SRCInstructions p.2 — With respect to item #5 in Part V, check Treasury Regulations section 1.5000C-5 for the definition of “engaged in any transaction (or series of transactions) with a principal purpose of avoiding the tax imposed under section 5000C.”
Common confusion points
Who should fill out Form W-14?
A foreign contracting party due to receive a specified federal procurement payment who seeks an exemption (in whole or in part) from the tax imposed by section 5000C, or when requested by the acquiring agency regardless of exemption status.
→ Check if you are a foreign contracting party and what type of payment is involved.
Where should Form W-14 be sent?
The form must be given to the acquiring agency; it should not be sent directly to the IRS office.
→ Confirm that the recipient listed on the document is your designated 'acquiring agency'.
What happens if I am a U.S. person but still need to use Form W-14?
The instructions state you must provide Form W-14 when requested by the acquiring agency, even if you are not claiming an exemption from withholding under section 5000C.
→ Review your contract terms or the request letter from the acquiring agency.
What is the primary purpose of filing Form W-14?
To claim an exemption (in whole or in part) from a 2% tax imposed by section 5000C on specified federal procurement payments received under U.S. government contracts entered into on or after January 2, 2011.
→ Verify the contract start date is on or after 01/02/2011.
What must I do if my information changes?
A revised Section 5000C Certificate (Form W-14) must be submitted within 30 days of a change in circumstances that causes the information held by the acquiring agency to be incorrect.
→ Note the date of any change and calculate 30 days from that date.
When filling out Part I, what goes on Line 2 if you are not a corporation?
Enter the country under whose laws the foreign contracting party is created, organized, or governed (do not abbreviate).
→ Ensure the name of the country entered matches its full official spelling.
Workflow map
Related forms and next steps
Current
Often used with
⚠ If something goes wrong
- Treasury Regulations section 1.5000C-2(d) — Details the necessary information that must be included in the Section 5000C certificate.
Questions about IRS Form W-14
What is IRS Form W-14 used for?
This form tells the IRS that a foreign company received money from the U.S. government for goods or services. By filing Form W-14, the company can ask to be exempt from a 2% tax that the government usually takes out. The company must submit this form when asked by the acquiring agency.
Who must file IRS Form W-14?
A foreign contracting party that is due to receive a specified federal procurement payment must provide Form W-14 to the acquiring agency if it seeks an exemption (in whole or in part) from the 2% tax imposed by section 5000C of the Internal Revenue Code.
What information does IRS Form W-14 require?
Part I identifies the foreign contracting party and the acquiring agency; Part II explains exemption based on an international agreement; Part III covers exemptions based on procurement agreements or U.S.-produced/performed goods/services; and Part IV provides a general explanation.
When is IRS Form W-14 due?
The form must be submitted to the acquiring agency when requested, and a revised Section 5000C Certificate must be submitted within 30 days of a change in circumstances causing incorrect information on the certificate held by the acquiring agency.
Where do I file IRS Form W-14?
The filer must give Form W-14 to the acquiring agency; it should not be sent directly to the IRS. The instructions also point to www.irs.gov/w14 for further guidance.
How do I complete IRS Form W-14?
The filer must complete Part I with details like the name and address of the foreign contracting party. If applicable, the filer completes Part II (international agreement) or Part III (procurement/production basis). Finally, if necessary, Part IV is completed to provide a full explanation before submitting it.
What happens if IRS Form W-14 is filed incorrectly?
If a foreign contracting party does not submit Form W-14 when requested, they may lose their ability to claim an exemption from withholding under section 5000C.
Who should fill out Form W-14?
A foreign contracting party due to receive a specified federal procurement payment who seeks an exemption (in whole or in part) from the tax imposed by section 5000C, or when requested by the acquiring agency regardless of exemption status. Check if you are a foreign contracting party and what type of payment is involved.
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