All foreign vendors receiving payments for services performed in the U.S. (as defined elsewhere) are required to complete an IRS Form W-8 (W-8BEN, W-8ECI, W-8EXP, W-8IMY or 8233) unless one is already on file with PacifiCorp. All W-8 forms, Form 8233 and all instructions are available on the IRS website.

If the U.S. does not have a tax treaty with the foreign vendor's country of residence that exempts payments from U.S. federal income tax withholding, or if a valid Form W-8 or 8233 has not been correctly completed before payment is processed, 30 percent of the total payment to the foreign vendor may be withheld by PacifiCorp and remitted to the IRS.

A list of existing tax treaties (PDF) between the U.S. and other countries is found in IRS Publication 901, U.S. Tax Treaties.

Based on a vendor's completed Form W-8 and/or Form 8233 or a vendor's failure to submit the appropriate form, PacifiCorp will determine whether withholding is required and at what percentage. If the payment is subject to 30% federal tax withholding, PacifiCorp will pay 70% of the approved portion of the requested amount and will submit the 30% to the IRS. Foreign vendors will be responsible for filing the necessary documents with the IRS to obtain a refund of the 30%, if permitted.

In order to be valid for tax treaty exemption, both the Form W-8 and Form 8233 (for individuals) require a U.S. taxpayer identification number.

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