Do not use this form for
A list at the top of page 1 names the cases that use Form W-8BEN, W-8BEN-E, W-8ECI, W-8EXP or W-9 instead.
W-8
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
- Agency
- IRS
- Revision
- Rev. October 2021
- Fillable fields
- 148
- Pages
- 8
- Official source
- IRS form page
- Checked
- October 21, 2026
Form W-8IMY: Certificate of Foreign Intermediary, Flow-Through Entity or U.S. Branch
Form W-8IMY is the Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting. The IRS About Form W-8 IMY page says it may serve to establish foreign status for purposes of sections 1441, 1442, and 1446.
The instructions say it is provided when receiving a reportable amount or withholdable payment on behalf of another person or as a flow-through entity, or when acting as a qualified derivatives dealer (QDD) or qualified securities lender (QSL). The instructions explain that under chapter 3 foreign persons are generally subject to U.S. tax at a 30% rate on certain U.S. source income, and under chapter 4 withholding agents withhold at a 30% rate on withholdable payments to nonparticipating foreign financial institutions. The form says "Give this form to the withholding agent or payer. Do not send to the IRS."
You can fill out Form W-8IMY free in your browser on this page and download it without an account.
What's on Form W-8IMY
Part I: Identification of Entity
Lines 1 to 10: name, country of organization, disregarded entity name, chapter 3 status, chapter 4 (FATCA) status, addresses, U.S. TIN with QI-EIN, WP-EIN, WT-EIN or EIN boxes, GIIN, foreign TIN and reference numbers.
Part II: disregarded entity or branch
Lines 11 to 13 give the FATCA status, address and GIIN of a disregarded entity with a GIIN or a branch of an FFI in another country that receives the payment.
Parts III to VIII: chapter 3 status
Certifications for a qualified intermediary or QDD, nonqualified intermediary, territory financial institution, certain U.S. branches, withholding foreign partnership or trust, and nonwithholding foreign partnership, simple trust or grantor trust.
Parts IX to XXVIII: chapter 4 status
One certification part for each FATCA status checked on line 5, such as sponsored FFI, owner-documented FFI, nonreporting IGA FFI, active NFFE or passive NFFE.
Part XXIX: Certification
A penalties of perjury declaration, the agreement to submit a new form within 30 days if a certification becomes incorrect, and the signature, printed name and date of an authorized official.
How to fill out Form W-8IMY
- 1
Lines 1 to 3
The instructions say entering a name on line 1 represents that you are not the beneficial owner, with stated exceptions. A disregarded entity enters its owner's legal name on line 1 and its own name on line 3 if required.
- 2
Lines 4 and 5
Check one box for the chapter 3 status and, when required, one box for the chapter 4 status. Each box names the part to complete next, for example Part III for a QI or Part VIII for a nonwithholding foreign partnership.
- 3
Lines 6 to 8
Line 6 is the permanent residence address, not a P.O. box or in-care-of address except a registered address. On line 8, the instructions say a QI, WP or WT checks its box and enters the EIN issued in that capacity.
- 4
Lines 9a to 10
Enter a GIIN if the status needs one. The instructions allow "applied for" while registration is pending, and say the requester receives and verifies the GIIN within 90 days. Line 10 holds any reference numbers.
- 5
Status parts and withholding statement
Complete the certifications in the parts your boxes point to. The instructions say a withholding statement allocates each payment to each payee or pool and forms an integral part of the certificate.
- 6
Sign Part XXIX
A person authorized to sign under penalties of perjury signs and dates it. The instructions say a withholding agent may allow an electronic signature, and simply typing a name into the signature line is not one.
Why fill Form W-8 on indox
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Where it goes, timing and updates
Where to send it
Give it to the withholding agent or payer who asked for it. The form says "Do not send to the IRS." An FFI may also request it to document an account for chapter 4 purposes.
When to give it
The instructions say to give it before income is paid, credited, or allocated to the account. Without it, the withholding agent may withhold at the 30% rate, backup withhold, or withhold under section 1446.
One form per withholding agent
The instructions say a separate Form W-8IMY generally goes to each withholding agent. A single form may cover multiple branches receiving payments from the same agent, with a schedule for each branch.
How long it stays valid
The instructions say it generally remains valid until the status changes or a change in circumstances makes it incorrect. Associated certificates, documentary evidence and withholding statements are not valid indefinitely.
Change in circumstances
The instructions say to notify the withholding agent within 30 days of a change in circumstances that makes the form or its associated documents incorrect.
Related forms
W-8BEN-E
Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
179 fields, 8 pages
W-8
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
23 fields, 1 page
W-8
Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
36 fields, 1 page
W-8EXP
Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting
67 fields, 3 pages
W-9
Request for Taxpayer Identification Number and Certification
23 fields, 6 pages
8233
Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
51 fields, 2 pages
Who gives Form W-8IMY?
The form is completed by an entity, not an individual, and given to the withholding agent or payer that requests it. The instructions say this is generally the person from whom you receive the payment, the person who credits your account, or a partnership that allocates income to you.
Official sources and the blank
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Questions about Form W-8
Do I send Form W-8IMY to the IRS?
No. The form says to give it to the withholding agent or payer and not to send it to the IRS.
When is Form W-8BEN-E used instead?
The form says a beneficial owner solely claiming foreign status or treaty benefits, other than a QI acting as a QDD, uses Form W-8BEN or W-8BEN-E. A hybrid entity claiming treaty benefits on its own behalf uses W-8BEN-E.
Does Form W-8IMY expire?
The instructions say it generally remains valid until the entity's status or circumstances change in a way that makes it incorrect. Certificates and statements attached to it do not share that indefinite validity.
What is a withholding statement?
The instructions describe it as an allocation of each payment, by income type, to each payee or pool. It forms an integral part of the certificate and is covered by the penalties of perjury statement.
What if we do not have a GIIN yet?
The instructions say an entity registering with the IRS may write "applied for" on line 9a, and the requester receives and verifies the GIIN within 90 days.
Can Form W-8IMY be signed electronically?
The instructions say a withholding agent may allow an electronic signature that shows it was signed by an authorized person, for example with a time and date stamp.