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 regulations issued in December 2019 (TD 9890), following updates of the forms in June and July 2017.The other updates primarily relate to new withholding requirements under Internal Revenue Code1 Section 1446 on sales of interests in publicly traded partnerships (PTPs)...