W-14
Certificate of Foreign Contracting Party Receiving Federal Procurement Payments
Form W-14 is completed by a foreign contracting party and given to the U.S. government department or agency that is a party to its contract. The IRS About page explains that section 5000C imposes a 2% tax on the gross amount of specified federal procurement payments that foreign persons receive under certain contracts with the U.S. government, and that Form W-14 is used to claim an exemption from withholding of that tax, in whole or in part.
The instructions say the form establishes that the payee is a foreign contracting party and, if applicable, claims an exemption based on an international agreement such as a tax treaty, or based on an international procurement agreement or because goods are produced, or services are performed, in the United States.
The form says to give it to the acquiring agency and not to send it to the IRS. You can fill out Form W-14 free in your browser on this page and download it without an account.
Lines 1 to 7: name of the foreign contracting party, country of incorporation or organization, permanent residence address, mailing address, U.S. TIN if any, contract or reference number, and the acquiring agency's name and address.
Line 8 is checked when claiming relief from the tax under an international agreement with the United States, such as a qualified income tax treaty.
Line 9 for identifying exempt and nonexempt amounts item by item, or lines 10 to 12 for the total contract price, the nonexempt amount, and the contract ratio.
Lines 13 to 15 explain the treaty provision relied upon, or the countries where goods are made or services provided and the procurement agreements and allocation method relied upon.
Five certifications made under penalties of perjury, followed by the signature of the foreign person or authorized representative, the date, and the capacity to act.
Enter the legal name of the entity, not the business name of a branch. Line 2 is the country of incorporation, or for another type of entity the country under whose laws it is created or governed, without abbreviating the country name.
Line 3 is the permanent residence address in the country where the party claims residence for income tax. The instructions rule out a financial institution's address, a post office box, or a mailing-only address, with limited exceptions. Line 4 is used only if the mailing address differs.
Enter the U.S. TIN or EIN, if applicable; the instructions point an entity without an EIN to Form SS-4 if it is required to obtain a U.S. TIN. Then enter the contract or reference number, if known, and the acquiring agency's name and address.
Check it if relying on an international agreement. The instructions list qualified income tax treaty countries in Appendix A, which covers all nationals, and Appendix B, which covers only individual nationals.
Check line 9 and skip to line 15 when identifying exempt and nonexempt amounts by contract line item. Otherwise enter the total contract price on line 10, the nonexempt amount on line 11, and line 11 divided by line 10 on line 12.
Complete Part IV if Part II or Part III applies, using additional sheets as necessary, then sign and date the Part V certificate and enter the capacity to act.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
Give the form to the acquiring agency. The form says not to send it to the IRS.
The instructions say to provide it before earning or receiving payments under the contract, as early as practicable, and no later than the date of execution of the contract.
The instructions say a change that makes the form incorrect is reported to the acquiring agency within 30 days, with a new Form W-14 or other appropriate form.
The instructions say a Form W-14 generally remains valid for the term of the contract unless a change in circumstances makes any of the information incorrect.
The instructions say the section 5000C tax is imposed on the gross amount of specified federal procurement payments and is generally collected by withholding under chapter 3.
The instructions list the qualified income tax treaties in effect when the form was published and point to www.irs.gov/w14 and Notice 2015-35 for updates.
W-9
23 fields, 6 pages
SS-4
89 fields, 2 pages
W-8BEN-E
179 fields, 8 pages
W-8
23 fields, 1 page
The foreign contracting party completes and signs the form, and the acquiring agency receives it.
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No. The form says to give it to the acquiring agency and not to send it to the IRS.
The instructions define it as a payment under a contract with a foreign contracting party for goods manufactured or produced, or services provided, in a foreign country that is not a party to an international procurement agreement with the United States.
No. The instructions say a U.S. person uses Form W-9, Request for Taxpayer Identification Number and Certification.
That the signer is the foreign person or authorized to sign for it, is not acting as an agent or nominee, agrees to pay any section 5000C tax not withheld, understands Regulations section 1.5000C-4, and has not engaged in a transaction with a principal purpose of avoiding the tax.
No. The instructions say a foreign country does not include an outlying area, which includes Puerto Rico, the Northern Mariana Islands, American Samoa, Guam, and the U.S. Virgin Islands, among others.
The instructions say to notify the acquiring agency within 30 days of a change that makes the form incorrect and to provide a new Form W-14 or other appropriate form.
