FATCA - Draft version of Form W-8IMY for 2013 

August 27: The IRS posted a draft version (as of August 26, 2013) of Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting.

The draft version of Form W-8IMY [PDF 329 KB] has been expanded from seven pages to eight pages, and now includes a new section for branches and disregarded entities to complete as well as changes reflecting the final regulations (January 2013) under the Foreign Account Tax Compliance Act (FATCA)—for example, adding new sections applicable for transitional limited life debt investment entities.

Read TaxNewsFlash-United States (August 2012) [PDF 61 KB] describing the changes made to Form W-8IMY for financial institutions and other to file in compliance with the FATCA information requirements for 2012.

Like other draft IRS forms, this draft version of Form W-8IMY is available for comments and is subject for final OMB approval.

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