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KPMG alert - FATCA - IRS forms, instructions updated for 2014
The IRS has posted final versions of the following forms and related instructions for 2014 that have been updated to reflect FATCA provisions:
- Form W-8ECI (Rev. February 2014), Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
- Form W-8BEN (Rev. February 2014), Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (attached)
- Instructions (Rev. February 2014) for Form W-8BEN, Instructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding