The United States (US) Internal Revenue Service (IRS) has updated Forms W-8ECI, W-8BEN-E, W-8BEN (the Forms W-8) and their accompanying instructions. The Forms W-8 have October 2021 revision dates and are final. Form W-8IMY remains in draft. This Alert focuses on the final forms and their instructions.

The Forms W-8 reflect changes to the Chapter 3 regulations, which were introduced in final regula…