Foreign Account Tax Compliance Act (FATCA) Forms

Let M&T help you access the multiple tax documents used to communicate between withholding agents, their payees and the Internal Revenue Service (IRS).

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Access the forms you need for FATCA compliance.

The following forms are key elements to FATCA compliance and can be used to facilitate the identification of the payee’s FATCA classification, registration with the IRS, and the year-end reporting requirements.

​​Form W-9

Request for Taxpayer Identification Number and Certification

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​For​​​m W-8BEN

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) 

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​​Form W-8BEN-E 

Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)

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​​Form W-8EXP 

Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting 

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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 

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​​Form W-8IMY

Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding  

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​​​​Form 1042 

Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

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​Form 1042-S

Foreign Person’s U.S. Source Income Subject to Withholding 

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Have questions?

If you have any additional questions, please contact your tax advisor or visit the IRS FATCA website.

The information contained on this site is of a general nature and does not address the legal or tax situation of individual persons or legal entities. There is no guarantee that information provided on this website is up to date, accurate or complete. The information is not tax or legal advice and should not be construed as such. The presented information should not and cannot replace specific advice from your tax and legal professionals.