We have to pay the Chinese Embassy to reimburse someone who did work for us. What form do we use to get Tax ID# or I-TIN # of a foreign embassy?


International IRS Information Agent Elliot Stern (ID# 2808310) agreed that more information is needed before determining the correct form to use.

However, he refers you to the Instructions for Requesters of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. There are three possible forms that may be used to obtain the tax ID of a foreign embassy.

Form W-8EXP may be used to collect the tax ID number from any foreign government etc., in this case the Chinese embassy, to which you are making a payment that is claiming an exemption from withholding under section 892 (See the instructions for exceptions).

Form W-8ECI may be used if form W-8EXP does not apply. The Chinese embassy must be the beneficial owner of the income and claim that the income is connected with a trade or business within the United States.

Form W-8BEN is used if neither of the above pertains to your exact situation. According to the instructions, "Request Form W-8BEN from any foreign person or organization to which you are making a payment if it is the beneficial owner of the income, whether or not it is claiming a reduced rate of, or exemption from, withholding."

Refer to the Requesters of Form W-8 Instructions or contact the IRS International Tax Division at (215) 516-2000 to determine the correct form or to obtain more information.

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