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FormW8IMY(Rev. April 2014) Department of the Treasury Internal Revenue ServiceCertificate of Foreign Intermediary, Foreign FlowThrough Entity, or Certain U.S. Branches for United States Tax Withholding
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Chapter 3 status refers to the tax status of nonresident alien individuals or foreign corporations in the United States.
Nonresident alien individuals or foreign corporations earning income in the United States are required to file chapter 3 status.
Chapter 3 status can be filled out by submitting Form W-8BEN or Form W-8BEN-E to the IRS.
The purpose of chapter 3 status is to determine the tax withholding requirements for nonresident aliens or foreign corporations.
Chapter 3 status must include personal or corporate information, tax residency status, and certification of beneficial ownership of income.
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