IRS seeks comments on foreign withholding paperwork burden
Published Date: 8/12/2026
Notice
Summary
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Analyzed Economic Effects
2 provisions identified: 0 benefits, 1 costs, 1 mixed.
Large paperwork burden for W-8 certifications
The IRS estimates this collection affects 3,390,700 respondents, with an average time of 9 hours and 1 minute per respondent, for a total estimated annual burden of 30,562,942 hours. The notice requests public comments by October 13, 2026.
Foreign payees must use W-8 forms
Foreign individuals, entities, intermediaries, governments, and certain tax‑exempt organizations must use the Forms W-8 series (W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, W-8IMY) to certify foreign status for U.S. withholding and reporting. Withholding agents use these certifications to determine correct withholding treatment, including eligibility for reduced withholding, exemptions, and other tax provisions under the Internal Revenue Code.
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Key Dates
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