Rev. August 2016
Form W-14 is a certificate for foreign contracting parties and acquiring agencies involved in federal procurements. Part I requires identification of the foreign party and acquiring agency with their addresses, taxpayer identification number, contract number, and country details. Part II allows claiming tax exemption based on international agreements, while Part III exempts based on international procurement or goods/services produced in the US. Part IV provides an explanation for exemptions and relevant countries and agreements. The certificate requires a declaration under penalties of perjury.
You will need to provide information about the foreign contractor, including their name and address. You may also be required to provide additional documentation or certifications depending on your specific situation.
Section 5000C of the Internal Revenue Code imposes a tax on certain payments made by the U.S. government to foreign persons or entities. However, there are exemptions available for foreign contractors under international agreements and by filing Form W-14.
The purpose of Form W-14 is to certify that a foreign person or entity is engaged in activities that are covered under an international agreement, such as a qualified income tax treaty. This allows them to claim exemption from the tax imposed by section 5000C.
It depends on the international agreement in place and whether you meet the requirements for exemption each year. The form should be filled out only when necessary, which may be annually or less frequently depending on your situation.
Yes, if a foreign person or entity is providing goods or services to the U.S. government under a contract, Form W-14 may be required to claim an exemption from tax imposed by section 5000C.
An international agreement such as a qualified income tax treaty or international procurement agreement may exempt a foreign contractor from taxes. The W-14 form must be filled out to claim the exemption.
Form W-14 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
The easiest way to fill Form W-14 online
Delete filling session
Delete editing session
