Internal Revenue Service (IRS) Edition Rev. October 2021 1 page

Form W-8ECI — Certificate of Foreign Person's Claim That Income Is Effectively Connected With a U.S. Trade or Business

The IRS form a foreign person or company gives a U.S. payer when the income is effectively connected with its own trade or business in the United States.

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Form W-8ECI · Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
The official Internal Revenue Service (IRS) form, edition Rev. October 2021 — blank
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Form W-8ECI (2021) Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States — page 1 of 1
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Fill this form online Blank PDF from Internal Revenue Service (IRS)

What is Form W-8ECI?

Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States, tells a U.S. withholding agent or payer that the income it pays you is effectively connected income (ECI). Payments of ECI are generally not subject to the 30% withholding that applies to other U.S. income of foreign persons, because you report the income on your own U.S. income tax return.

It is used by foreign individuals and entities alike: for example a foreign company with a U.S. branch office, a foreign owner of U.S. rental property that has made the net basis election, or a foreign partner in a U.S. business. The form itself notes that persons submitting it must file an annual U.S. income tax return. It goes to the withholding agent or payer, not to the IRS. The current revision is Rev. October 2021.

FileIt asks each line in plain language, prints your answers into the IRS's own PDF (including names with letters such as ł, ś or ș), and keeps the finished form in your vault. You can sign it by hand or send it for e-signature if your payer accepts one.

Who fills it
A foreign individual or entity receiving income effectively connected with its U.S. trade or business.
Given to
The withholding agent or payer. Do not send it to the IRS.
Needs
A U.S. taxpayer identification number (SSN, ITIN or EIN) and a U.S. business address.
Signatures
The beneficial owner, or an authorized representative or officer, signs and dates Part II.
Edition
Rev. October 2021
Agency
Internal Revenue Service (IRS), Department of the Treasury

Who needs to fill out Form W-8ECI?

  • Foreign companies with a U.S. branch or office whose U.S. income is part of that business.
  • Foreign owners of U.S. real property who have elected to treat rental income as effectively connected (net basis election).
  • Foreign partners receiving their share of a U.S. partnership's effectively connected income, and securities dealers transferring publicly traded partnership interests (line 12).
  • Foreign individuals who carry on a trade or business in the United States.
  • Not for: a beneficial owner only claiming foreign status or treaty benefits (Form W-8BEN or W-8BEN-E), foreign governments and tax-exempt organizations claiming a section 115(2), 501(c), 892, 895 or 1443(b) exemption (Form W-8EXP), or intermediaries (Form W-8IMY).

When to use Form W-8ECI

  • When a U.S. payer asks you to document income it pays you as effectively connected with your U.S. trade or business.
  • Before the payment, so the payer doesn't withhold at the 30% rate that applies to other U.S. income of foreign persons.
  • Again within 30 days when anything you certified becomes incorrect, as the form says you agree to.
  • When your payer asks you to renew it. Like the other W-8 forms, it generally stays in effect until the last day of the third calendar year after the year you sign it, unless a change in circumstances makes it incorrect sooner.

What you need before you start

  • The beneficial owner's name and country of incorporation, organization or tax residence.
  • The type of entity (individual, corporation, partnership, trust, estate and so on).
  • The permanent residence address abroad and the business address in the United States (no P.O. box or in-care-of address).
  • A U.S. TIN: an SSN or ITIN for an individual, an EIN for an entity. The form isn't valid without one.
  • A foreign tax identifying number, if you have one, or confirmation that you're not legally required to.
  • A description of each item of effectively connected income you receive from this payer.

What’s on Form W-8ECI

The 2021 edition has 1 page. FileIt asks for it in 5 parts, and it is signed by Beneficial owner (or authorized signer):

  1. Part I, lines 1-4: Beneficial ownerBeneficial owner (or authorized signer)
  2. Lines 5-6: AddressesBeneficial owner (or authorized signer)
  3. Lines 7-10: Tax numbers, reference and date of birthBeneficial owner (or authorized signer)
  4. Lines 11-12: Effectively connected incomeBeneficial owner (or authorized signer)
  5. Part II: CertificationBeneficial owner (or authorized signer)

How to fill out Form W-8ECI, step by step

1 Lines 1-3: Who you are

Enter the beneficial owner's name and country of incorporation or organization (an individual enters the country of tax residence). If a disregarded entity you own receives the payment, its name goes on line 3; everything else describes the owner.

2 Line 4: Type of entity

Check one box, such as Individual, Corporation or Partnership. A foreign government is either an integral part or a controlled entity.

3 Lines 5-6: Addresses

Line 5 is your permanent residence address in your country of tax residence; line 6 is your business address in the United States. Neither may be a P.O. box or an in-care-of address.

4 Line 7: U.S. TIN

Tick SSN or ITIN, or EIN, and enter the number. The instructions say you must provide a TIN for the form to be valid.

5 Lines 8-10: Foreign TIN, reference and date of birth

Give your foreign tax identifying number, or tick 8b if you're not legally required to have one. Line 9 is for any reference the payer asks for. Line 10 is an individual's date of birth, written MM-DD-YYYY.

6 Line 11: The income

Describe each item of income from this payer that is effectively connected with your U.S. trade or business, for example rental income under the net basis election or fees earned by your U.S. office. Attach a statement if you need more room.

7 Line 12 and Part II: Dealer certification and signature

Line 12 is only for securities dealers claiming the publicly traded partnership exception. Then read the certifications, tick the capacity box if you sign for someone else, print your name, and sign and date.

Common mistakes to avoid

  • Leaving out the U.S. TIN on line 7. Without it the form isn't valid.
  • Using W-8ECI for income that isn't effectively connected, such as portfolio dividends. That income needs Form W-8BEN or W-8BEN-E.
  • Giving a P.O. box or in-care-of address on line 5 or line 6.
  • Describing the income too vaguely on line 11. Name each item the payer pays you.
  • Writing the date of birth in day-month order instead of MM-DD-YYYY.
  • Sending the form to the IRS instead of to the payer.
  • Forgetting that you must still file a U.S. income tax return reporting this income.

After you fill it out

Sign and date Part II and give the form to the payer or withholding agent that asked for it, in the way they ask. A payer may accept an electronic signature; otherwise sign the printed PDF by hand. Do not send it to the IRS.

Report the effectively connected income on your U.S. income tax return for the year.

Keep your copy in your FileIt vault, and give the payer a new form within 30 days if anything on it changes.

Fill out Form W-8ECI online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 23 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Internal Revenue Service (IRS) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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Form W-8ECI: frequently asked questions

Can I fill out Form W-8ECI online?

Yes. FileIt asks each question in plain language and prints your answers into the official IRS PDF, which you download, sign and give to the payer yourself.

Where do I send Form W-8ECI?

To the withholding agent or payer who asked for it. The form says: do not send to the IRS.

What is the difference between W-8ECI and W-8BEN-E?

W-8BEN-E certifies an entity's foreign status and any treaty claim for income that is not effectively connected with a U.S. business. W-8ECI is for income that is effectively connected with your U.S. trade or business, which you report on a U.S. tax return.

Do I need a U.S. tax number for W-8ECI?

Yes. Line 7 asks for your SSN, ITIN or EIN, and the instructions say the form isn't valid without it.

Can an individual use Form W-8ECI?

Yes. Line 4 includes an Individual box. An individual gives an SSN, or an ITIN if not eligible for one, and the date of birth on line 10 when documenting an account at a U.S. office of a financial institution.

How long is a W-8ECI valid?

Generally until the last day of the third calendar year after the year you sign it, unless a change in circumstances makes it incorrect sooner. You agree to give a new form within 30 days of such a change.

Official sources

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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