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Lesson 6: W-8ECI Overview

In this lesson, ComplyPro covers the Form W-8ECI. This form is used by non-U.S. persons to certify their non-U.S. status and claim that they are the beneficial owner of income effectively connected with a U.S. trade or business. Withholding is not required on income that is effectively connected, except for certain types of income. The W-8ECI exempts income from withholding under sections 1441, 1442, 1471, and 1472. If the person expects to receive both effectively connected and non-effectively connected income, separate forms may be required. The form requires a U.S. TIN, a U.S. business address, and a description of effectively connected income. A signature is required, and certifications should not be altered.