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Form W-14: Certificate of Foreign Contracting Party Receiving Federal Procurement Payments
IRS Form W-14 is the Certificate of Foreign Contracting Party Receiving Federal Procurement Payments. It reports the foreign contractor’s identity, non‑exempt amount and exemption claims for the 2% Section 5000C tax, and must be filed by the foreign contracting party no later than the contract execution date.
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IRS Form W-14 - Certificate of Foreign Contracting Party Receiving Federal Procurement Payments
IRS Form W-14 is the Certificate of Foreign Contracting Party Receiving Federal Procurement Payments. It reports the foreign contractor’s identity, non‑exempt amount and exemption claims for the 2% Section 5000C tax, and must be filed by the foreign contracting party no later than the contract execution date.
Risk Radar
Scan points- 1Failing to submit a revised Form W‑14 within 30 days of any change triggers non‑compliance.
- 2Submitting the form after the contract execution date, which is the latest allowed filing time, causes non‑compliance.
- 3Omitting the non‑exempt amount or contract ratio in Part I leads to incomplete certification.
- 4Using an abbreviated country name instead of spelling out the full name violates the form’s instructions.
- 5Providing a P.O. box or in‑care‑of address for the permanent residence address is prohibited.
Plain English
Form W‑14 tells the U.S. agency how much of a contract is not exempt from the 2 % withholding tax and whether the foreign contractor claims any exemption. The agency uses it to decide how much tax to withhold.
Submission Date
- Filing date: 2016-08-19 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a foreign contracting party who will receive a specified federal procurement payment and are claiming an exemption (in whole or in part) from the 2% Section 5000C tax or the acquiring agency requests the certificate.
- Do not use it when the payment is for any purpose other than goods or services, you are a U.S. person, the purchase is under the simplified acquisition threshold, the acquisition is an emergency under the unusual and compelling urgency authority, or the contract is a foreign humanitarian assistance contract.
- Check Form W-9 instead when the payment is to a U.S. person.
Form selector
Use this form or another form?
Payment to a U.S. person
IRS requires taxpayer identification for U.S. persons, not a foreign certificate
✓ Verify recipient is a U.S. person
Simplified acquisition threshold purchase
Small purchases use standard reporting, not Section 5000C certification
✓ Confirm contract amount is below the threshold
Emergency acquisition under unusual urgency authority
Emergency contracts bypass Section 5000C certification
✓ Ensure acquisition falls under 48 CFR 6.302‑2
Deadline or filing window
The filing is triggered when the contract is executed; the certificate must be delivered to the acquiring agency by that execution date. If any circumstance changes, a revised certificate must be filed within 30 days. No extension provision is mentioned in the instructions.
Checklist
What you need before filling it out
Name of foreign contracting party (Part I, line 1)
Legal entity name · Form W-14 line 1
Country of incorporation or organization (Part I, line 2)
Full country name (no abbreviation) · Form W-14 line 2
Permanent residence address (Part I, line 3)
Street address, city, province, postal code, country · Form W-14 line 3
Certificate certifications (Part V)
Signed statements under penalty of perjury · Part V of Form W-14
Acquiring agency identification (Part I)
Agency name and address · Form W-14 part I
Before you submit
- 1Verify the foreign contracting party’s legal name is entered on line 1.
- 2Confirm the country of incorporation is written in full, without abbreviation, on line 2.
- 3Ensure the permanent residence address on line 3 includes street, city, province, postal code, and country, and is not a P.O. box.
- 4Check that any mailing address on line 4 is complete if different from the permanent address.
- 5Review Part V certifications and sign the form under penalty of perjury.
- 6Attach any required supporting documentation for exemption claims.
- 7Deliver the completed Form W-14 to the acquiring agency, not to the IRS.
How to file this form
- 1Gather the foreign contracting party’s legal name, country of incorporation, and permanent residence address.
- 2Complete Part I of Form W-14 with the required identification details.
- 3Fill out Part V certifications and sign the form.
- 4Submit the completed Form W-14 to the acquiring agency as instructed.
- 5Retain a copy of the submitted form for your records as proof of filing.
Known limitations
- 1Do not use for payments that are not for goods or services.
- 2Do not use if you are a U.S. person; use Form W-9 instead.
- 3Do not use for purchases under the simplified acquisition threshold.
- 4Do not use for emergency acquisitions under the unusual and compelling urgency authority.
- 5Do not use for foreign humanitarian assistance contracts described in Treasury Regulations section 1.5000C-1(d)(4).
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
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Fillable formOpen in Editor->The form is the August 2016 edition (revision date August 2016). The instructions point to www.irs.gov/w14 for the latest information; no changes are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2016 as shown on the form and instructions.
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain a copy of Form W-14 for your records.
- 2Monitor communications from the acquiring agency for acknowledgment.
- 3If the acquiring agency requests a revised certificate, submit a corrected Form W-14 within 30 days of the change.
- 4Correct any errors by filing a revised Form W-14 promptly.
Sources
- SRCInstructions p.1 — purpose of Form W-14 is to impose a 2% tax on foreign persons receiving specified federal procurement payments.
- SRCInstructions p.1 — you must provide Form W-14 when requested if you are a foreign contracting party receiving a specified federal procurement payment and seeking exemption.
- SRCInstructions p.1 — do not use Form W-14 if you are a U.S. person; use Form W-9 instead.
- SRCInstructions p.1 — do not use Form W-14 for purchases that do not exceed the simplified acquisition threshold.
- SRCInstructions p.1 — do not use Form W-14 for emergency acquisitions under the unusual and compelling urgency authority.
- SRCInstructions p.1 — do not use Form W-14 for foreign humanitarian assistance contracts described in Treasury Regulations section 1.5000C-1(d)(4).
- SRCInstructions p.2 — line 1 requires the name of the foreign contracting party.
- SRCInstructions p.2 — line 2 requires the country of incorporation or organization, not abbreviated.
- SRCInstructions p.2 — line 3 requires the permanent residence address, not a P.O. box.
- SRCForm p.1 — give Form W-14 to the acquiring agency; do not send to the IRS.
Common confusion points
Do I need to file if I’m a U.S. person?
Form W-14 is only for foreign parties; U.S. persons must use Form W-9.
→ Confirm taxpayer status and use Form W-9 if U.S. person.
Can I use a branch name for the foreign contractor?
Instructions require the legal name of the entity, not the branch.
→ Enter the parent entity’s legal name on line 1.
Is an abbreviation of the country acceptable?
Source mandates the full country name with no abbreviations.
→ Write the country name in full.
Can I use a P.O. box for the address?
Permanent residence address must not be a P.O. box or in‑care‑of.
→ Provide a street address.
Do I need to submit this form for small purchases under the simplified acquisition threshold?
Form W-14 is not used for purchases below the threshold.
→ Check contract amount; if below threshold, do not file Form W-14.
What if the contract is an emergency acquisition?
Emergency acquisitions are excluded from Form W-14 use.
→ Verify the acquisition authority; if emergency, do not file Form W-14.
Workflow map
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Questions about IRS Form W-14
What is IRS Form W-14 used for?
Form W‑14 tells the U.S. agency how much of a contract is not exempt from the 2 % withholding tax and whether the foreign contractor claims any exemption. The agency uses it to decide how much tax to withhold.
Who must file IRS Form W-14?
A foreign contracting party that is to receive a specified federal procurement payment must file Form W‑14 when the acquiring agency requests it.
What information does IRS Form W-14 require?
Part I collects the contractor’s name, country of incorporation and permanent address; lines 10‑12 capture the non‑exempt amount and contract ratio; Parts II‑III record exemption claims; Part IV requires an explanation.
When is IRS Form W-14 due?
The original certificate must be submitted no later than the date the contract is executed. A revised certificate is required within 30 days of any change that makes the information incorrect.
Where do I file IRS Form W-14?
Give Form W‑14 to the acquiring agency; do not send it to the IRS.
How do I complete IRS Form W-14?
Enter the foreign contractor’s legal name, country of incorporation (spelled out) and permanent residence address in Part I. Provide the non‑exempt amount and calculate the contract ratio on lines 10‑12. If claiming an exemption, check the appropriate box in Part II or III and complete Part IV with an explanation. Submit the completed form to the acquiring agency.
Do I need to file if I’m a U.S. person?
Form W-14 is only for foreign parties; U.S. persons must use Form W-9. Confirm taxpayer status and use Form W-9 if U.S. person.
Can I use a branch name for the foreign contractor?
Instructions require the legal name of the entity, not the branch. Enter the parent entity’s legal name on line 1.
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