Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States

Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding

Form

U.S.

U.S. Internal Revenue Service

If you receive certain types of income, you must provide Form W-8EXP to: establish that you are not a U.S. person; claim that you are the beneficial owner of the income for which Form W-8EXP is given, and; claim a reduced rate of, or exemption from, withholding as a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession.

Foreign persons are subject to U.S. tax at a 30% rate on income they receive from U.S. sources that consists of interest (including certain original issue discount (OID), dividends, rents, premiums, annuities, compensation for, or in expectation of, services performed, or other fixed or determinable annual or periodical gains, profits, or income. This tax is imposed on the gross amount paid and is generally collected by withholding on that amount.

FORM W-EXP Instructions for FORM W-EXP