Payments Made to Foreign Intermediaries and Foreign Flow-Through Entities |
|
Payments made to a foreign intermediary or foreign flow-through entity are treated as made to the payees on whose behalf the intermediary or entity acts. The Form W-8IMY (PDF) provided by a foreign intermediary or flow-through entity must be accompanied by additional information for you to be able to reliably associate the payment with a payee. The additional information required depends on the type of intermediary or flow-through entity and the extent of the withholding responsibilities it assumes.
References/Related Topics
|
|
|
Page Last Reviewed or Updated: October 15, 2008