Attachment 4 - W-14.pdf

Form W-14 is a Certificate of Foreign Contracting Party Receiving Federal Procurement Payments issued by the Department of the Treasury. This document is used to establish tax compliance and exemption status for foreign entities entering into federal contracts. The form requires identification information for the foreign contracting party, including the entity's name, country of incorporation, permanent residence address, mailing address, U.S. taxpayer identification number (if applicable), and contract/reference number.

The form provides three pathways for tax exemption: relief based on an international agreement (such as a qualified income tax treaty), exemption based on an international procurement agreement, or exemption for goods and services produced or performed in the United States. Part III requires the contractor to specify exempt and nonexempt amounts by contract line item and calculate the contract ratio. Part IV requests detailed explanations of the exemption basis, including the specific international agreement provisions and any relevant country information. Part V contains the certificate statement, wherein the foreign person or authorized representative certifies under penalties of perjury that all information is accurate and acknowledges understanding of the procedural obligations and restrictions under Section 1.5000C-4 of the Internal Revenue Code. The form must be signed by the foreign person or authorized representative and submitted to the acquiring federal agency rather than to the IRS. This form is required as part of standard federal procurement payment procedures for foreign contractors.