! receives as a principal with respect to potential
1021 Inst W-8IMY (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION section 871(m) transactions and underlying
securities, excluding any payments that are treated as effectively connected with the conduct of a trade or business within the United States within the meaning of section 864. A QDD may not act as a QDD for any other payments it receives. To certify your foreign status for any other payment of U.S. source income you beneficially own, see Who Must Provide Form W-8IMY and Do Not Use Form W-8IMY If You are Described Below , earlier.
Line 16b. Check the box to indicate your status, including if you are a QDD that is a disregarded entity claiming treaty benefits. If the QDD is a branch other than a disregarded entity (that is, a branch that is not a separate legal entity from its home office), check the box to indicate the status of the entity identified in Part I. If the Form W-8IMY is being used for more than one QDD and different boxes must be checked for different QDDs, check all relevant boxes and include the applicable information on the withholding statement for each QDD. See QDD withholding statement, later.
Claim of treaty benefits or beneficial ownership. If you are acting as a QDD, you may be entitled to claim treaty benefits for certain payments that are subject to withholding that you receive in your principal capacity (for example, interest payments or payments of dividends beginning in
-12- Instructions for Form W-8IMY (Rev. 10-2021)
2023). See Notice 2020-2 . To make a claim for treaty benefits in such a case, you may provide your withholding agent a statement associated with your Form W-8IMY that contains the information required in Part III of Form W-8BEN-E, including (if applicable) a treaty claim by a hybrid entity that is a disregarded entity that is identified on a QDD's withholding statement described in the instructions for Part II. Alternatively, a Form W-8BEN-E may be used for this purpose. An entity acting as a QDD (other than a flow-through entity or disregarded entity) for a payment of U.S. source FDAP income may also use Form W-8IMY to claim status as the foreign beneficial owner of the payment when the entity provides its foreign TIN (when required) on line 9b to this form).
If you are acting as a QDD and fiscally transparent in
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