B.1 Enclosure F - W-8 Form (Foreign Vendors).pdf

This is the IRS Form W-8, Certificate of Foreign Status (Revised February 1991), a federal tax form used to establish that a beneficial owner is a nonresident alien individual or exempt foreign person not subject to U.S. backup withholding requirements.

The form requires the beneficial owner's name, U.S. taxpayer identification number (if any), permanent address, current mailing address, and account information. Two certification options are available: one for interest payments declaring the filer is not a U.S. citizen or resident, and another for broker transactions or barter exchanges certifying exempt foreign person status as defined in IRS instructions. The form must be signed and dated by the foreign person, and separate forms are required for each account and each payer. Form W-8 remains valid for three calendar years unless the payer requires renewal or the filer's status changes. If status changes to U.S. citizen or resident, the filer must notify the payer within 30 days. The form must be filed with the payer of qualifying income, and the withholding agent should retain it for at least four years. Backup withholding applies to interest payments under section 6049(a), dividend payments, broker transactions, and other miscellaneous income unless Form W-8 or a substitute form is provided. Special rules apply to mortgage interest, portfolio interest, and registered obligations targeted to foreign markets.