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Official form guide
Form W8IMY: Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
IRS 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. It must be completed using the revision dated October 2021.
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IRS Form W8IMY - Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
IRS 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. It must be completed using the revision dated October 2021.
Risk Radar
Scan points- 1Do not put the GIIN on line 9a for a disregarded entity; it belongs on line 13.
- 2Entering the GIIN on line 9a instead of line 13 for a disregarded entity that completed Part I line 3.
- 3Omitting Part II when a disregarded entity with its own GIIN receives a withholdable payment.
- 4Using a P.O. box on line 12 instead of a street address for the branch or disregarded entity.
- 5Failing to select the correct Chapter 4 status on line 11 for the branch or disregarded entity.
Plain English
This form tells the IRS who is receiving a payment that may be subject to tax withholding. It records the filer’s FATCA status, address and GIIN. The information lets the withholding agent apply the correct tax rules. No other forms are needed for this purpose.
Submission Date
- Filing date: 2021-11-18 22:10:48
- 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 a foreign intermediary, foreign flow‑through entity, or certain U.S. branch is acting as an intermediary to certify that the income it receives is not effectively connected with a U.S. trade or business.
- Do not use it when you are the beneficial owner of U.S. source income and need to establish foreign status, chapter 4 status, or claim treaty benefits on your own behalf.
- Check Form W-8BEN-E instead when you are the beneficial owner needing to claim treaty benefits or establish chapter 4 status.
Form selector
Use this form or another form?
Beneficial owner of U.S. source income needing to claim treaty benefits
Establishes foreign status and treaty rate for the beneficial owner
✓ Confirm you are the beneficial owner, not an intermediary
Individual beneficial owner of U.S. source income
Provides individual foreign status and treaty claim
✓ Confirm you are an individual, not an entity
Hybrid entity claiming treaty benefits on its own behalf
Hybrid entities must use W-8BEN-E rather than W-8IMY
✓ Confirm entity type and that it is not acting as an intermediary
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 3 (GIIN)
GIIN of the entity · Form W-8IMY Part I line 3
Line 11 (branch status)
Selection of applicable box for branch/disregarded entity · Instructions p.11
Line 12 (address)
Physical address of branch or disregarded entity · Instructions p.11
Line 13 (GIIN for reporting FFI)
GIIN of the branch if reporting Model 1/2 FFI or participating FFI · Instructions p.13
Line 16b (QDD status)
Box indicating QDD status, including treaty claim · Instructions p.12
Before you submit
- 1Verify the revision date on the form header.
- 2Enter the correct GIIN on line 3 if the entity has one.
- 3Select the appropriate box on line 11 for each branch or disregarded entity.
- 4Provide the branch’s physical address on line 12.
- 5Enter the branch GIIN on line 13 if you are a reporting Model 1, Model 2, or participating FFI.
- 6Check the QDD status box on line 16b when applicable.
- 7Sign the form in the designated signature area.
- 8Deliver the completed form to the withholding agent, not the IRS.
How to file this form
- 1Complete Part I with entity information and GIIN where required.
- 2Complete Part II for each branch, filling lines 11‑13 as applicable.
- 3Review all entries for accuracy and sign the form.
- 4Provide the signed form to the withholding agent or payer.
- 5Retain a copy of the submitted form for your records.
Known limitations
- 1Do not use when you are the beneficial owner of U.S. source income; use Form W‑8BEN or Form W‑8BEN‑E instead.
- 2Hybrid entities claiming treaty benefits on their own behalf should file Form W‑8BEN‑E, not Form W‑8IMY.
- 3A QDD may act as a QDD only for payments that are not effectively connected with a U.S. trade or business.
- 4Form W‑8IMY must not be sent to the IRS; it is given to the withholding agent.
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 October 2021 revision; the instructions point to IRS.gov/FormW8IMY for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10/2021 (Instructions p.1)
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- Form title — verify it matches Certificate of Foreign Intermediary, Foreign Flow‑Through Entity, or Certain U.S. Branches (Form p.1)
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form W‑8IMY in your records.
- 2Monitor for changes in your status or applicable regulations and update the form when needed.
- 3Expect the withholding agent to acknowledge receipt and apply the appropriate withholding.
- 4If information changes, submit a new Form W‑8IMY to the withholding agent.
Sources
- SRCInstructions p.1 — revision date is October 2021
- SRCInstructions p.1 — directs to IRS.gov/Formw8imy for latest information
- SRCInstructions p.2 — states the form is used by a branch acting as an intermediary to represent income is not effectively connected
- SRCInstructions p.3 — lists entities that should not use Form W‑8IMY and should use Form W‑8BEN or Form W‑8BEN‑E
- SRCInstructions p.4 — says give Form W‑8IMY to the withholding agent, not the IRS
- SRCInstructions p.11 — requires branch address on line 12 and GIIN on line 13 for reporting FFIs
- SRCInstructions p.12 — describes QDD status and line 16b box
- SRCForm p.1 — states do not send the form to the IRS
Common confusion points
Do I need to fill out Part II for each branch?
Multiple branches can be covered by a single form if they share the same withholding agent, per Instructions p.4
→ Provide one Form W‑8IMY and include branch details on the appropriate lines.
Where should I enter my GIIN?
GIIN appears on several lines and may be entered incorrectly
→ Enter GIIN on line 3 for the entity and on line 13 for reporting FFIs; do not use line 9a (Instructions p.13).
Am I a QDD or a QI?
The terms overlap and affect which box to check
→ If acting as a qualified derivatives dealer for all payments, mark QDD status on line 16b (Instructions p.12).
Should I send the form to the IRS?
Some forms are mailed to the IRS, causing confusion
→ Give Form W‑8IMY to the withholding agent or payer, not the IRS (Form p.1).
Can I claim treaty benefits with this form?
Treaty claims are generally for beneficial owners
→ Use Form W‑8BEN-E to claim treaty benefits unless you are a QI acting as a QDD (Instructions p.3‑4).
Do I need to list each branch address?
Branch address requirement may be unclear
→ Enter each branch’s address on line 12 as required (Instructions p.11).
Workflow map
Related forms and next steps
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Questions about IRS Form W8IMY
What is IRS Form W8IMY used for?
This form tells the IRS who is receiving a payment that may be subject to tax withholding. It records the filer’s FATCA status, address and GIIN. The information lets the withholding agent apply the correct tax rules. No other forms are needed for this purpose.
Who must file IRS Form W8IMY?
Foreign intermediaries, foreign flow‑through entities, or certain U.S. branches that receive withholdable payments must file IRS Form W‑8IMY.
What information does IRS Form W8IMY require?
The form collects the filer’s Chapter 4 FATCA status on line 11, the branch or disregarded entity’s address on line 12, its GIIN on line 13, and a certification in Part III.
How do I complete IRS Form W8IMY?
Complete Part I with the entity’s basic identification. If a disregarded entity with a GIIN or a foreign branch is receiving the payment, fill Part II: select the Chapter 4 status on line 11, enter the address on line 12, and provide the GIIN on line 13. Provide the Part III certification, then sign the form before sending it to the withholding agent.
Do I need to fill out Part II for each branch?
Multiple branches can be covered by a single form if they share the same withholding agent, per Instructions p.4 Provide one Form W‑8IMY and include branch details on the appropriate lines.
Where should I enter my GIIN?
GIIN appears on several lines and may be entered incorrectly Enter GIIN on line 3 for the entity and on line 13 for reporting FFIs; do not use line 9a (Instructions p.13).
Am I a QDD or a QI?
The terms overlap and affect which box to check If acting as a qualified derivatives dealer for all payments, mark QDD status on line 16b (Instructions p.12).
Should I send the form to the IRS?
Some forms are mailed to the IRS, causing confusion Give Form W‑8IMY to the withholding agent or payer, not the IRS (Form p.1).
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