Federal housing law
1021 Inst W-8IMY (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 51 sections
- Jurisdiction
- United States
Contents
▸Instructions for Form W-8IMY
Overview▸(Rev. October 2021)
Overview▸General Instructions
▸! under an applicable IGA, a change in circumstances
Overview- Definitions
▸Specific Instructions
▸! the disregarded entity, however, you may want to
- ! that should be subject to chapter 4 withholding may
- ! receives as a principal with respect to potential
- ! your jurisdiction of organization, do not claim treaty
- ! the transfer of a PTP interest, however, the
- ! that should be subject to chapter 4 withholding
▸! statement and transferor documentation applies
▸! a territory financial institution may not complete this
▸! withholding statement that you provided to your
▸! Form W-8IMY if it is a flow-through entity receiving
Overview- Part XII — Certified Deemed-Compliant Nonregistering Local Bank
- Part XIII — Certified Deemed-Compliant FFI with Only Low-Value Accounts
- Part XIV — Certified Deemed-Compliant Sponsored, Closely Held Investment Vehicle
- Part XV — Certified Deemed-Compliant Limited Life Debt Investment Entity
- Part XVI — Certain Investment Entities that Do Not Maintain Financial Accounts
- Part XVII — Restricted Distributor
- Part XVIII — Foreign Central Bank of Issue
- Part XIX — Nonreporting IGA FFI
- Part XX — Exempt Retirement Plans
▸! intermediary with respect to the payment for
Overview- Part XXI — Excepted Nonfinancial Group Entity
- Part XXII — Excepted Nonfinancial Start-Up Company
- Part XXIII — Excepted Nonfinancial Entity in Liquidation or Bankruptcy
- Part XXIV — Publicly Traded NFFE or NFFE Affiliate of a Publicly Traded Corporation
- Part XXV — Excepted Territory NFFE
- Part XXVI — Active NFFE
- Part XXVII — Passive NFFE
- Part XXVIII— Sponsored Direct Reporting NFFE
- Part XXIX — Certification
- Special Instructions