IRS Chief Counsel Advice - Electronic submissions of Form W-8 

October 31: The IRS this week posted an IRS Chief Counsel Advice memorandum* that addresses when a Form W-8 signed with a handwritten signature and electronically transmitted to a withholding agent (for example, as a PDF or facsimile) is a form upon which the withholding agent may rely under Reg. section 1.1441-1(e)(4)(iv). The IRS memo concludes that this will depend on the facts and circumstances.  AM2012-008 (dated August 8, 2012, release date of August 17, 2012, and posted October 29, 2012)

The Chief Counsel Advice memo AM2012-008 [PDF 23 KB] states that a Form W-8 that is signed with a handwritten signature, scanned into an electronic system, and then transmitted directly to a withholding agent through that electronic system (for example, as a PDF or facsimile) would meet the electronic submission requirements of Reg. section 1.1441-1(e)(4)(iv) in the facts and circumstances that are set forth within this Chief Counsel Advice memorandum.


*Chief Counsel Advice documents are legal advice, signed by executives in the National Office of the IRS Office of Chief Counsel and issued to IRS personnel who are national program executives and managers. The documents are issued to assist IRS personnel in administering their programs by providing authoritative legal opinions on certain matters, such as industry-wide issues. However, they are not to be used or cited as precedent.



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©2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.


The KPMG logo and name are trademarks of KPMG International.


KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.


The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.


Direct comments, including requests for subscriptions, to us-kpmgwnt@kpmg.com.
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.