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Form W8IMY: Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
IRS Form W-8IMY is a Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting that documents foreign entity status. It requires completion by entities receiving withholdable payments.
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IRS Form W8IMY - Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
IRS Form W-8IMY is a Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting that documents foreign entity status. It requires completion by entities receiving withholdable payments.
Risk Radar
Scan points- 1Do not enter GIIN on Line 9a if you are a disregarded entity that completed Part I, line 3; use Line 13 instead.
- 2Failing to complete Part II if the entity is a disregarded entity or branch receiving payment.
- 3Entering GIIN on Line 9a instead of Line 13 for a disregarded entity (if applicable).
- 4Not checking the correct box in Part II regarding Chapter 4 Status (e.g., reporting Model 2 FFI).
- 5Omitting required legal name information on Line 3 when the branch is a disregarded entity.
Plain English
This form tells the IRS about your company's structure when you are a foreign entity that receives money from the US. By filing Form W-8IMY, you certify how you are taxed and whether you qualify for specific reporting rules under FATCA. This helps prevent the IRS from withholding too much tax or misreporting income.
Submission Date
- Filing date: 2021-11-18 22:10:48
- 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 you are a foreign intermediary, foreign flow-through entity, or certain U.S. branch that is receiving withholdable payments from a withholding agent (do not send it to the IRS).
- Do not use Form W-8IMY if you are the beneficial owner of U.S. source income and need to establish that you are not a U.S. person, establish chapter 4 status, or claim a reduced treaty rate on your own behalf.
- Check Form W-8BEN instead when you are a beneficial owner solely claiming foreign status or treaty benefits (other than a qualified intermediary acting as a qualified derivatives dealer).
Form selector
Use this form or another form?
Beneficial Owner
Use this form to establish non-U.S. person status, chapter 4 status, or claim reduced rate on your own behalf.
✓ Check if you are the beneficial owner and not an intermediary/flow-through entity.
Hybrid Entity claiming treaty benefits (not a QI acting as QDD)
Use this form when the entity is disregarded for U.S. tax purposes but claims treaty benefits as a resident of another jurisdiction.
✓ Check if your status requires specifying hybrid entity treatment.
Entity providing form only to claim exempt recipient status (for 1099/backup withholding)
Use this form when the primary goal is documenting status for reporting purposes, even if not claiming a reduced rate on the main payment.
✓ Check if you are submitting the form solely for reporting documentation.
Qualified Intermediary (QI) acting as Qualified Derivatives Dealer (QDD)
Use this form when your status is specifically a QDD that is also a disregarded entity claiming treaty benefits.
✓ Check if you meet the specific criteria for QI/QDD status.
Form W-8IMY (check box on Line 16b)
Deadline or filing window
The filing is triggered upon receiving a withholdable payment. There is no specific deadline date listed in the excerpts, but the form must be provided when payments occur. The instructions do not mention an extension period for this form.
Checklist
What you need before filling it out
Purpose
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting · Instructions p.1
Who must provide it
The entity that fits the description of being an intermediary, flow-through, or branch receiving payments. · Instructions p.3 & p.4
When to use W-8IMY vs W-8BEN
Use W-8IMY when acting as a foreign intermediary/flow-through; use W-8BEN for beneficial owner status claims. · Instructions p.3 & p.4
Where to send it
To the person requesting it, generally the payer or withholding agent. · Instructions p.4
QDD status check
Check box on Line 16b for QDD status (including if disregarded entity). · Form p.1 & Instructions p.12
Tax Rate Context
Foreign persons are generally subject to a 30% rate on certain U.S. source income. · Instructions p.1
Before you submit
- 1Ensure the form is dated correctly.
- 2Confirm that the entity fits the role of an intermediary, flow-through, or certain U.S. branch.
- 3Verify that you are not a beneficial owner who should be using Form W-8BEN instead.
- 4Check Line 16b to indicate your specific status (including if QDD/disregarded).
- 5Ensure the form is provided to the withholding agent or payer, not directly to the IRS.
- 6If multiple branches are receiving payments from one withholding agent, use a single Form W-8IMY.
- 7Confirm that the entity's status aligns with the scope of income being paid (e.g., FDAP gains/profits).
How to file this form
- 1Complete all required sections of IRS Form W-8IMY, ensuring you check the box on Line 16b to indicate your specific entity status.
- 2Provide the completed Form W-8IMY directly to the withholding agent or payer requesting the documentation.
- 3If multiple branches are receiving payments from the same source, provide a single Form W-8IMY covering all those branches.
- 4Retain a copy of the signed and dated Form W-8IMY for your own records as proof of filing.
Known limitations
- 1A beneficial owner who needs to establish that they are not a U.S. person or claim a reduced rate of withholding under an income tax treaty should use Form W-8BEN or Form W-8BEN-E instead of Form W-8IMY.
- 2A hybrid entity claiming treaty benefits on its own behalf (unless it is a Qualified Intermediary acting as a Qualified Derivatives Dealer) must use Form W-8IMY, but the source implies other scenarios might require different forms.
- 3If an intermediary or flow-through entity is not receiving withholdable payments or reportable amounts while holding an account with a participating FFI or registered deemed-compliant FFI, it may provide Form W-8BEN-E to document its Chapter 4 status instead of providing this form.
- 4A U.S. branch should not enter a GIIN on line 13 of Form W-8IMY.
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 Revision October 2021; readers should check IRS.gov/Formw8imy for the latest information regarding Form W-8IMY.
What changed or needs a fresh check
- Edition date — confirm the revision date reads October 2021.
- Form number — confirm the document header states Form W-8IMY.
- Mailing address — not stated in the official source (verify on the agency site).
- Signature — confirmation of required signature is implied by the form structure, but no specific signing instructions are listed beyond general guidelines.
- OMB Number — confirm the OMB No. 1545-1621 is present.
Quick Facts
Downloads
After you file
- 1The entity must give Form W-8IMY to the withholding agent or payer; do not send it directly to the IRS.
- 2A copy of the completed Form W-8IMY should be kept by the filer for records.
- 3If a disregarded entity completes Part I, line 3, its GIIN must be entered on line 13 (not line 9a).
- 4If checking reporting Model 1 FFI, Model 2 FFI, or participating FFI, line 13 requires the GIIN of the branch receiving the payment.
- 5The entity must provide sufficient information to associate payments with each specific branch/disregarded entity.
Sources
- SRCInstructions p.1 — The official title is Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting.
- SRCInstructions p.2 — Form W-8IMY is used by a foreign intermediary or flow-through entity to document its Chapter 4 status when receiving income that is not effectively connected with a trade or business within the United States.
- SRCInstructions p.3 — If an entity is holding an account but not receiving withholdable payments/reportable amounts, it may provide Form W-8BEN-E instead of Form W-8IMY to document its Chapter 4 status.
- SRCInstructions p.3 — Do not use Form W-8IMY if you are the beneficial owner and need to establish non-U.S. person status or claim a reduced withholding rate; in that case, submit Form W-8BEN or Form W-8BEN-E.
- SRCInstructions p.10 — If you are a disregarded entity completing Part I, line 3, enter your GIIN on line 13 instead of line 9a.
- SRCInstructions p.11 — If checking reporting Model 1 FFI, Model 2 FFI, or participating FFI, you must complete line 13 with the branch's GIIN (unless it is a U.S. branch).
- SRCForm p.1 — The form should be given to the withholding agent or payer; do not send it to the IRS.
Common confusion points
Should a disregarded entity put its GIIN on line 9a or line 13?
If it completed Part I, line 3, the GIIN goes on line 13.
→ Check if you are a disregarded entity that completed Part I, line 3.
When should an intermediary provide Form W-8IMY instead of Form W-8BEN-E?
When the entity is receiving withholdable payments or reportable amounts (unless it qualifies for the exception mentioned in Instructions p.3).
→ Review the purpose statement on Instructions p.2.
If you are a QDD, where do you enter your FTIN?
You must complete line 9b to provide a Foreign Taxpayer Identification Number (FTIN), though when this is required depends on other factors mentioned in the source.
→ Check if you are acting as a Qualified Derivatives Dealer (QDD).
If you have multiple branches, should you skip Part II entirely?
You should skip completing Part II for any branch that is acting in its QDD capacity; instead, provide the relevant branch information on your withholding statement.
→ Look at Instructions p.11 regarding QI home offices or QI entities with QDD branches.
If you are a U.S. Branch, where do you enter your GIIN?
Do not enter a GIIN on line 13 of Form W-8IMY.
→ Verify the entity type listed in Part I and cross-reference it with the instructions for line 13.
What if no box applies to my disregarded entity?
If no box applies, you do not need to complete Part II of Form W-8IMY.
→ Check Instructions p.11 regarding the applicability of the checkboxes.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form W-8BEN or Form W-8BEN-E (if you are a beneficial owner and need to establish status/claim treaty benefits)
Questions about IRS Form W8IMY
What is IRS Form W8IMY used for?
This form tells the IRS about your company's structure when you are a foreign entity that receives money from the US. By filing Form W-8IMY, you certify how you are taxed and whether you qualify for specific reporting rules under FATCA. This helps prevent the IRS from withholding too much tax or misreporting income.
Who must file IRS Form W8IMY?
Foreign intermediaries, flow-through entities, or certain U.S. branches must file Form W-8IMY to certify their status when receiving a withholdable payment.
What information does IRS Form W8IMY require?
Part I identifies the entity and provides key identification numbers; Part II details specific information for disregarded entities or branches operating outside the country of residence. Part III is used by Qualified Intermediaries to certify statuses.
Where do I file IRS Form W8IMY?
The instructions do not specify a single service center address for mailing; however, general guidance directs filers to IRS.gov/Formw8imy for the latest information.
How do I complete IRS Form W8IMY?
First, complete Part I with your primary identification details. If applicable, complete Part II detailing branch or disregarded entity status. Finally, check the appropriate box in Part II and sign/certify in Part III if you are a Qualified Intermediary before submitting the entire form.
What happens if IRS Form W8IMY is filed incorrectly?
Failure to provide sufficient information can result in the withholding agent being required to withhold taxes on payments made to the entity.
Should a disregarded entity put its GIIN on line 9a or line 13?
If it completed Part I, line 3, the GIIN goes on line 13. Check if you are a disregarded entity that completed Part I, line 3.
When should an intermediary provide Form W-8IMY instead of Form W-8BEN-E?
When the entity is receiving withholdable payments or reportable amounts (unless it qualifies for the exception mentioned in Instructions p.3). Review the purpose statement on Instructions p.2.
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