Vendors
U.S. Tax Information for Foreign Vendors – IRS Tax Forms and Retroactive Statements
Foreign vendors complete IRS W-8 form – W-8BEN, W-8ECI, W-8EXP or W-8IMY – and retroactive statement if
an existing vendor. A brief summary of the purpose of each of the Forms W-8 is provided below with links to the
form and its instructions.
Form W-8BEN (Certification of Foreign Status of Beneficial Owner for Unites States Tax Withholding) is for
foreign vendors to provide their identifying information in Part I and certify in Part IV that they are not U.S.
taxpayers. The Form W-8BEN is also used to exempt certain types of payments from the 30 percent federal income tax
withholding required under U.S. tax law (see Part II).
For a valid tax treaty exemption, the recipient must
provide a U.S. tax identification number.
The form is valid for three years from the day it is signed after which MidAmerican Energy Company must receive a
new Form W-8BEN. Access Form W-8BEN
Instructions and
retroactive statement (applies to existing vendors only).
Form W-8ECI (Certification of Foreign Person's Claim that Income is Effectively Connected with the Conduct
of a Trade or Business in the U.S.) is for exemption from withholding on income effectively connected with a trade
or business in the United States. The form stipulates that the foreign entity files yearly U.S. tax returns to
report all income claimed to be effectively connected with a U.S. trade or business.
In order for the form to be
completed properly, a U.S. tax identification number must be provided.
The form is valid for three years from the day it is signed after which MidAmerican Energy Company must receive a
new Form W-8ECI. Access Form W-8ECI
instructions and
retroactive statement.
Form W-8EXP (Certification of Foreign Government or Other Foreign Organization for United States Tax
Withholding) is used by foreign tax-exempt organizations to claim and document their tax-exempt status under U.S.
tax law. To claim exemption from U.S. tax withholding, foreign tax-exempt organizations must provide documentation
of their U.S. tax-exempt status. Foreign entities that cannot establish their U.S. tax-exempt status will be subject
to 30 percent U.S. federal income tax withholding from their payments.
The form is valid for three years from the day it is signed or until circumstances change. The IRS requires that you
notify MidAmerican Energy within 30 days of a change in circumstances. Access Form W-8EXP
Instructions and
retroactive statement (applies to existing vendors only).
Form W-8IMY (Certification of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for
U.S. Tax Withholding) is used for reporting payments to flow-through entities such as foreign partnerships or trusts.
The form is valid until circumstances change that make the certificate no longer correct. Access Form W-8IMY
Instructions and
retroactive statement (applies to existing vendors only).
Form 8233 (Exemption from Withholding on Compensation for Independent [and Certain Dependant] Personal Services
of a Nonresident Alien individual) is used by individual vendors who are eligible for tax treaty benefits to claim
exemption from U.S. federal tax withholding.
The form is valid for one tax year. Access Form 8233
Instructions and
retroactive statement (applies to existing vendors only).
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