FATCA - Final version of Form W-8IMY 

April 30:  The IRS has posted the final version of Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting (Rev. April 2014) for 2014.

Form W-8IMY [PDF 258 KB] is eight pages, and includes sections for entities to complete—including a section for branches of foreign financial institutions (FFIs) and disregarded entities—and reflects changes under Chapter 4, also referred to as FATCA (Foreign Account Tax Compliance Act).


The final version of instructions for Form W-8IMY (2014) is not yet available from the IRS.




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