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What is the purpose of Form W-8EXP?

The Form W-8EXP is a Certificate of Foreign Government or Other Foreign Organization used for US Tax Withholding and Reporting. It is primarily intended for foreign governments, international organizations, foreign central banks of issue, foreign tax-exempt organizations, foreign private foundations, and governments of U.S. territories.

Here are the key purposes for which this form is required:

  • Establish Non-U.S. Person Status: By submitting Form W-8EXP, you confirm that you are not a U.S. person.
  • Beneficial Ownership: You can use this form to claim that you are the beneficial owner of the income for which Form W-8EXP is provided.
  • Withholding Exemption or Reduced Rates: This form allows you to claim a reduced rate of withholding or an exemption from withholding tax. This applies to various organizations, including foreign tax-exempt organizations, foreign governments, international organizations, and more.

Why is the W-8EXP form required?

When departments receive payment(s) from a U.S. entity (e.g., sponsors, agencies, customers, universities), the entity may request a completed Form W-8EXP.

As University of Toronto is a foreign tax-exempt organization in the US defined under the US Internal Revenue Code Section 501 (c)(3), the W-8EXP form is required to verify our tax status and establish our eligibility for withholding tax exemption the US entities are making payments to U of T.

NOTE: To establish eligibility for exemption from 30% tax and withholding under section 501(c), a foreign tax-exempt organization must provide a Form W-8EXP to a withholding agent or payer with all necessary documentation.

Who completes and signs the form?

As the W-8EXP is an IRS tax document, it must be completed centrally and signed by an authorized signatory at Financial Services.

To receive a copy, please email your request to central Financial Services at or your FAST Team representative. Although the form is valid for three calendar years from the date it is signed, it is updated on an annual basis by Financial Services.

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Last Updated:  April 30, 2024