{"id":5284,"date":"2023-04-12T14:28:52","date_gmt":"2023-04-12T05:28:52","guid":{"rendered":"https:\/\/shiodome.co.jp\/hawaii\/column\/5284\/"},"modified":"2023-06-23T15:28:38","modified_gmt":"2023-06-23T06:28:38","slug":"%e9%80%a3%e9%82%a6%e7%a8%8e%e3%81%ae%e3%80%8cform-w-8ben%e3%80%8d%e3%81%a8%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e3%80%90%e8%a9%b3%e7%b4%b0%e8%a7%a3%e8%aa%ac%e3%80%91","status":"publish","type":"column","link":"https:\/\/shiodome.co.jp\/hawaii\/column\/5284\/","title":{"rendered":"\u9023\u90a6\u7a0e\u306e\u300cForm W-8BEN\u300d\u3068\u6e90\u6cc9\u5fb4\u53ce\u3010\u8a73\u7d30\u89e3\u8aac\u3011"},"content":{"rendered":"

\u672c\u65e5\u306f\u30a2\u30e1\u30ea\u30ab\u306e\u9023\u90a6\u7a0e\u306e\u300cForm W-8BEN\u300d\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3067\u3059\u3002Form W-8\u306e\u30b7\u30ea\u30fc\u30ba\u306e\u4e2d\u306b\u3001Form W-8BEN\u306e\u4ed6\u3001Form W-8ECI\u3001Form W-8IMY\u3001Form W-8EXP\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u4eba\u304c\u6700\u3082\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u306a\u306e\u304c\u3053\u306eForm W-8BEN\u3067\u3059\u3002 <\/p>\n

\uff11\uff0eForm W-8BEN\u3068\u306f\uff1f <\/h2>\n

(1) Form W-8BEN\u306e\u6982\u8981 <\/h3>\n

Form W-8BEN\uff08Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding\uff09\u306f\u3001\u7c73\u56fd\u5185\u56fd\u6b73\u5165\u5e81\uff08IRS\uff09\u306e\u30d5\u30a9\u30fc\u30e0\u306e1\u3064\u3067\u3042\u308a\u3001\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3067\u306e\u5229\u5b50\u3001\u914d\u5f53\u3001\u4f7f\u7528\u6599\u3001\u8cc3\u8cb8\u53ce\u5165\u3001\u5e74\u91d1\u306a\u3069\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3057\u3066\u3001\u53d7\u76ca\u8005\u304c\u5916\u56fd\u7c4d\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3055\u308c\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u5916\u56fd\u4eba\u304c\u3001\u6e90\u6cc9\u5fb4\u53ce\u4ee3\u7406\u4eba\uff08Withholding Agent\uff09\u3084\u652f\u6255\u8005\uff08payer\uff09\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002 <\/p>\n

(2) \u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u514d\u9664\u30fb\u4f4e\u6e1b <\/h3>\n

\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3068\u79df\u7a0e\u6761\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u56fd\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u500b\u4eba\u30fb\u6cd5\u4eba\u306f\u3053\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u514d\u9664\u3057\u305f\u308a\u4f4e\u6e1b\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u4f01\u696d\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u3082\u3001\u4f8b\u3048\u3070\u7c73\u56fd\u5b50\u4f1a\u793e\u306b\u8cb8\u4ed8\u3092\u3057\u305f\u308a\u914d\u5f53\u3092\u53d7\u9818\u3059\u308b\u305f\u3081\u306bForm\u202fW-8BEN\u3092\u63d0\u51fa\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u6bd4\u8f03\u7684\u306a\u3058\u307f\u306e\u3042\u308bForm\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002 <\/p>\n

(3) W-8BEN\u306e\u4f5c\u6210 <\/h3>\n

\u4e0b\u8a18\u3088\u308a\u3001Form W-8BEN\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u8a18\u5165\u5f8c\u3001\u5370\u5237\u3057\u3066\u6b63\u5f0f\u306a\u6587\u66f8\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\nForm W-8BEN\uff1aForm W-8BEN <\/a>
\nForm W-8BEN\u306e\u66f8\u304d\u65b9\uff1aInstructions for Form W-8BEN <\/a>
\n\u6bce\u5e74\u306e\u3088\u3046\u306b\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308aForm\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5e38\u306b\u6700\u65b0\u7248\u3067\u3042\u308b\u304b\u3092\u78ba\u304b\u3081\u3066\u5229\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u30012015\u5e741\u6708\u4ee5\u964d\u63d0\u51fa\u5206\u304b\u3089Form W-8BEN\u306f\u53d7\u76ca\u8005\u304c\u500b\u4eba\u3067\u3042\u308b\u5834\u5408\u306e\u307f\u3068\u306a\u308a\u3001\u53d7\u76ca\u8005\u304c\u6cd5\u4eba\u7b49\u306e\u4e8b\u696d\u4f53\u3067\u3042\u308b\u5834\u5408\u306b\u306fForm W-8BEN-E\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\n

\uff12\uff0e\u30a2\u30e1\u30ea\u30ab\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u306e\u539f\u5247\u7684\u306a\u6e90\u6cc9\u5fb4\u53ce <\/h2>\n

(1) \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f30\uff05\uff01\uff1f<\/h3>\n

\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u306f\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u306e\u6240\u5f97\u306b\u3064\u3044\u306630\uff05\u306e\u9023\u90a6\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u3068\u6bd4\u8f03\u3057\u3066\u975e\u5e38\u306b\u9ad8\u3044\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u3067\u3059\u3002\u65e5\u672c\u306f\u4e00\u822c\u7684\u306b\u306f\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u306f20.42\uff05\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002 <\/p>\n

(2) \u6e90\u6cc9\u5fb4\u53ce\u3068\u306a\u308b\u6240\u5f97\u3068\u306f\uff1f <\/h3>\n

\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6240\u5f97\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002
\n\u3010\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3011
\n\u30fb\u5229\u5b50\uff1aInterest (including certain original issue discount (OID))
\n\u30fb\u914d\u5f53\uff1aDividends
\n\u30fb\u5bb6\u8cc3\u53ce\u5165\uff1aRents
\n\u30fb\u4f7f\u7528\u6599\uff1aRoyalties
\n\u30fb\u8cde\u91d1\uff1aPremiums
\n\u30fb\u5e74\u91d1\uff1aAnnuities
\n\u30fb\u5831\u916c\uff1aCompensation\u3000\u306a\u3069 <\/p>\n

\n

\uff13\uff0eForm W-8BEN\u3092\u63d0\u51fa\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f <\/h2>\n

\u4e0a\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3067\u306f\u5916\u56fd\u4eba\u30fb\u5916\u56fd\u6cd5\u4eba\u306f\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306a\u3093\u306830\uff05\u3082\u306e\u9023\u90a6\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002Form W-8BEN\u3092\u63d0\u51fa\u3059\u308b\u306b\u3088\u3063\u3066\u3001\u65e5\u672c\u5c45\u4f4f\u8005\u306a\u3089\u3070\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308a\u3001\u9280\u884c\u9810\u91d1\u306e\u5229\u5b50\u304c\u514d\u7a0e\u6271\u3044\u3068\u306a\u3063\u305f\u308a\u3001\u8cb8\u4ed8\u91d1\u306e\u5229\u5b50\u3084\u914d\u5f53\u304c10%\u306b\u4f4e\u6e1b\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4f7f\u7528\u6599\uff08\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\uff09\u306b\u3064\u3044\u3066\u308210\uff05\u306b\u4f4e\u6e1b\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u53d7\u76ca\u8005\u3067\u3042\u308b\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u7b49\u304c\u3001\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u3044\u3066\u30a2\u30e1\u30ea\u30ab\u3067\u306e\u6e90\u6cc9\u7a0e\u3092\u8efd\u6e1b\u3057\u305f\u308a\u53c8\u306f\u514d\u9664\u3059\u308b\u3068\u3044\u3046\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/p>\n

\uff14\uff0eForm W-8BEN\u3092\u63d0\u51fa\u3059\u3079\u304d\u4eba\u3068\u306f\uff1f <\/h2>\n

(1) Form W-8BEN\u3092\u63d0\u51fa\u3059\u3079\u304d\u500b\u4eba\u30fb\u6cd5\u4eba<\/h3>\n

Form W-8BEN\u3092\u63d0\u51fa\u3059\u3079\u304d\u500b\u4eba\u30fb\u6cd5\u4eba\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u53d7\u3051\u308b\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u30fb\u5916\u56fd\u6cd5\u4eba\u7b49\u3067\u3059\u3002\u307e\u305f\u3001\u65e5\u672c\u4eba\u304c\u7c73\u56fd\u56fd\u5185\u3001\u4f8b\u3048\u3070\u30cf\u30ef\u30a4\u3067\u500b\u4eba\u306e\u9280\u884c\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u969b\u306bBank of Hawaii\u3084First Hawaiian Bank\u304b\u3089Form W-8BEN\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u9280\u884c\u5185\u3067\u53e3\u5ea7\u958b\u8a2d\u306e\u5fc5\u8981\u66f8\u985e\u306e\u3072\u3068\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070First Hawaiian Bank\u306f\u3068\u3066\u3082\u89aa\u5207\u306a\u3053\u3068\u306b\u4ee5\u4e0b\u306bForm W-8BEN\u306e\u8a18\u8f09\u4f8b\u3092\u793a\u3057\u3066\u304f\u308c\u3066\u304a\u308a\u307e\u3059\u3002
\nW8BEN\u8a18\u5165\u898b\u672c\uff08First Hawaiian Bank)<\/a> <\/p>\n

(2) \u30a2\u30e1\u30ea\u30ab\u975e\u5c45\u4f4f\u8005\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u5229\u5b50\u53ce\u5165\u306f\uff1f <\/h3>\n

\u7c73\u56fd\u5185\u6cd5\u4e0a\u3001\u30a2\u30e1\u30ea\u30ab\u975e\u5c45\u4f4f\u8005\u306f\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u5229\u5b50\u53ce\u5165\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001Form W-8BEN\u3092\u9280\u884c\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5229\u5b50\u53ce\u5165\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n

(3) Amazon\u3084ebay\u3078\u306eW8-BEN\u306e\u63d0\u51fa <\/h3>\n

\u307e\u305f\u3001\u6700\u8fd1\u306fAmazon\u3084ebay\u3092\u901a\u3058\u3066\u30a2\u30e1\u30ea\u30ab\u3078\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u65e5\u672c\u4eba\u3084\u65e5\u672c\u4f01\u696d\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002W8-BEN\u306e\u63d0\u51fa\u3092\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u7c73\u56fd\u56fd\u5185\u3067\u306e\u5546\u54c1\u306e\u8ca9\u58f2\u306b\u3064\u3044\u3066\u7c73\u56fd\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u304c\u3001Amazon\u3084ebay\u3078W8-BEN\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u9023\u90a6\u6240\u5f97\u7a0e\u3001\u65e5\u672c\u3067\u3042\u308c\u3070\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002 <\/p>\n

\n

\uff15\uff0eForm W-8BEN\u306e\u63d0\u51fa\u6642\u671f\u3068\u63d0\u51fa\u5148\u3068\u306f\uff1f <\/h2>\n

(1) Form W-8BEN\u306e\u63d0\u51fa\u6642\u671f <\/h3>\n

Form W-8BEN\u3092\u63d0\u51fa\u3059\u308b\u6642\u671f\u306f\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u6240\u5f97\uff08\u914d\u5f53\u3001\u5229\u5b50\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u7b49\uff09\u3092\u53d7\u3051\u3068\u308b\u524d\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 <\/p>\n

(2) Form W-8BEN\u306e\u63d0\u51fa\u5148 <\/h3>\n

Form W-8BEN\u3092\u63d0\u51fa\u3059\u308b\u76f8\u624b\u5148\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u304c\u63d0\u51fa\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u96c7\u7528\u4e3b\u3067\u3042\u308b\u7c73\u56fd\u6cd5\u4eba\u3001\u5916\u56fd\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u63d0\u51fa\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u7c73\u56fd\u53d6\u5f15\u5148\u4f01\u696d\u3068\u3044\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3053\u308c\u3089\u306f\u6240\u5f97\u306e\u7a2e\u985e\u3054\u3068\u306b\u4f5c\u6210\u3057\u3066\u3001\u76f8\u624b\u5148\u3078\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u63d0\u51fa\u5148\u304cIRS\u3067\u306f\u306a\u304f\u76f8\u624b\u5148\u306e\u4f01\u696d\u3067\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n

\n

\uff16\uff0eForm W-8BEN\u306e\u6709\u52b9\u671f\u9650 <\/h2>\n

Form W-8BEN\u306e\u6709\u52b9\u671f\u9650\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001\u4e00\u822c\u7684\u306bForm W-8BEN\u306f\u3001\u5f53\u521d\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u76f8\u9055\u304c\u51fa\u3066\u3053\u306a\u3044\u9650\u308a\u306f\u3001\u6700\u521d\u306bForm\u306b\u30b5\u30a4\u30f3\u3092\u3057\u305f\u65e5\u304b\u30893\u5e74\u5f8c\u306e12\u6708\u672b\u307e\u3067\u6709\u52b9\u3068\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u30012015\u5e749\u670830\u65e5\u306b\u30b5\u30a4\u30f3\u3092\u3057\u305fForm W-8BEN\u306f\u30012018\u5e7412\u670831\u65e5\u307e\u3067\u6709\u52b9\u3068\u306a\u308a\u307e\u3059\u3002\u8a18\u8f09\u60c5\u5831\u306e\u5909\u66f4\u304c\u306a\u304f\u3001\u304b\u3064\u3001\u7c73\u56fd\u7d0d\u7a0e\u8005\u756a\u53f7\uff08TIN\uff09\u3092\u53d6\u5f97\u3057\u3066\u3044\u3066\u3053\u306e\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306a\u3069\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001Form W-8BEN\u306f\u7121\u671f\u9650\u306b\u6709\u52b9\u3068\u306a\u308a\u307e\u3059\u3002 <\/p>\n

\n

\uff17\uff0eForm W-8BEN\u8a18\u8f09\u306e\u60c5\u5831\u306e\u5909\u66f4 <\/h2>\n

\u3082\u3057\u3001Form W-8BEN\u8a18\u8f09\u306b\u9593\u9055\u3063\u305f\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u8a18\u8f09\u3057\u305f\u60c5\u5831\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u300130\u65e5\u4ee5\u5185\u306b\u96c7\u7528\u4e3b\u3084\u53d6\u5f15\u5148\u4f01\u696d\u7b49\u306b\u901a\u77e5\u3057\u3001\u72b6\u6cc1\u306e\u5909\u66f4\u3092\u3057\u305f\u65b0\u3057\u3044Form W-8BEN\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n

\n

\uff18\uff0e\u305d\u306e\u4ed6\u306eW-8\u306b\u95a2\u3059\u308b\u60c5\u5831\uff08IRS\uff09 <\/h2>\n

\u305d\u306e\u4ed6IRS\u306fW-8\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u591a\u6570\u63d0\u4f9b\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u304c\u95a2\u9023\u3059\u308b\u60c5\u5831\u3068\u306a\u308a\u307e\u3059\u3002
\n\u30fbAll Form W-8BEN Revisions
\n\u30fbInstructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
\n\u30fbForm W-8CE, Notice of Expatriation and Waiver of Treaty Benefits
\n\u30fbForm W-8ECI, Certificate of Foreign Person\u2019s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
\n\u30fbForm W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
\n\u30fbForm W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
\n\u30fbPublication 1212, Guide to Original Issue Discount (OID) Instruments
\n\u30fbOther Current Products
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