First glimpse of modified W-8IMY FATCA form
15 August 2012
Jack Grocott - ITR
Taxpayers have been given a glimpse of a draft version of the IRS' modified W-8IMY form. Several new requirements have been added making the form significantly more complex.
Form W-8IMY is used by withholding agents and taxpayers to certify the status of a foreign intermediary, foreign flow-through entity or certain US branches for US tax withholding purposes.
The expansion of W-8IMY is due to the inclusion of the new Chapter 4 status and certifications under FATCA.
The purpose of these new requirements is to identify US persons or entities receiving...
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