How to complete Form W-8ECI
Form W-8ECI (Substitute)—Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
- We use this simplified “substitute” version of an IRS Form W-8ECI to verify the tax status of non-US Hosts with US listings who file a US tax return. Non-US Hosts who do not have any US listings should generally provide Form W-8BEN, W-8BEN-E, or W-8IMY, as appropriate. US citizens or US tax resident Hosts should provide Forms W-9, regardless of where their listings are located.
- In general, you should provide Form W-8ECI if you are: (1) not a US person, and (2) the income from your US listing payouts is effectively connected with a US trade or business under US tax rules, and (3) you file a US tax return. We recommend consulting a tax advisor and reviewing guidance provided by the United States Internal Revenue Service (IRS) (link) to determine whether you should provide Form W-8ECI, Form W-8BEN or W-8BEN-E, as appropriate.
Under US tax laws, non-US persons are generally subject to a 30% US withholding tax on income generated by real property (like a vacation home) located in the U.S. The withholding tax is generally not required, however, on income where a non-US person chooses to have it treated as income effectively connected with the conduct of a trade or business in the US. To make that choice, see IRS guidance here on page 23 under the topic “Making the choice” or consult with a US tax advisor. You must also provide Form W-8ECI to Airbnb to indicate payouts from your US listing qualify. Otherwise, if you are a non-US person receiving earnings from US listings and we do not receive a Form W-8ECI from you, we generally will withhold 30% from your payouts.
The tax information provided on Form W-8ECI should correspond to the person (including a legal entity) who is required to include payouts from listings on a US tax return. In most cases, the beneficial owner of the Host payouts will be the owner of the Host property. A possible exception would be where the property owner lets someone else offer the listing, and that person, not the owner, has the right to the payouts from the listing. Airbnb generally will file Form 1042-S with the IRS (and relevant US state(s)) to report payouts to the person identified as the beneficial owner on Form W-8ECI. Only one tax form can be assigned to each payout, so it is critical your Form W-8ECI identifies the correct person/entity responsible for the tax reporting. If you have listings that are non-US, the earnings from these listings will not be reported to the IRS.
Completing Form W-8ECI (Substitute)
Identification of beneficial owner
Enter the name of the person (individual or entity) who is the beneficial owner of the Host earnings. In most cases, this will be the person who owns the US listing. If ownership of your US listing is held by a disregarded entity for US tax purposes (e.g. through a single member LLC), write the name of the foreign single owner of the disregarded entity here, and write the name of the disregarded entity in the separate space provided.
If you are an individual, provide your country of residence for tax purposes. If you are providing this form for a corporation, enter the country of incorporation. If you are filing for another type of entity, enter the country under whose laws the entity is created, organized, or governed.
Type of entity
Select the appropriate tax classification for the person whose name is on the “Name” line from the dropdown box provided.
Business/disregarded entity name
If the Airbnb account for your US listing is held through a disregarded entity, write the name of the disregarded entity here. Write the name of the disregarded entity’s beneficial owner on the ‘Name’ line.
U.S. tax ID number
Enter the US taxpayer identification number (‘US TIN’) of the person whose name is provided on the ‘Name’ line i.e. the beneficial owner of the Host earnings from your US listing. A USTIN is a social security number (SSN), employer identification number (EIN), or IRS individual taxpayer identification number (ITIN). Check the appropriate box for the type of US TIN you are providing.
You are required to provide a US TIN for your Form W-8ECI to be valid. If you are an individual, you are generally required to enter your SSN or ITIN. To apply for an SSN, get Form SS-5 from a Social Security Administration (SSA) office or online at www.ssa.gov/forms/ss-5.pdf. If you are in the US, you can call the SSA at 1-800-772-1213. Fill in Form SS-5 and return it to the SSA. If you do not have an SSN and are not eligible to get one, you must get an ITIN. To apply for an ITIN, file Form W-7 with the IRS. It usually takes 4 to 6 weeks to get an ITIN. If you are not an individual (for example, if you are a foreign estate or trust), or you are an individual who is an employer or who is engaged in a US trade or business as a sole proprietor, use Form SS-4 to obtain an EIN. If you are a disregarded entity, enter the US TIN of your foreign single owner.
If you do not have a US TIN or do not wish to obtain one, complete Form W-8BEN. Please note that Form W-8BEN will result in 30% US tax withholding applied to your payouts from US listings.
Permanent residence address
Enter the permanent residence address of the person whose name is provided on the ‘Name’ line. Your permanent residence address is the address in the country where you claim to be a resident for that country's income tax. Do not show the address of a financial institution (unless you are a financial institution), a post office box or “in care of” address, or an address used solely for mailing purposes unless such address is the registered address of an entity identified on line 1, which does not have another address in the jurisdiction. If you are an individual who does not have a tax residence in any country, your permanent residence is where you normally reside. If you are not an individual and you do not have a tax residence in any country, the permanent residence address is where you maintain your principal office.
Business Address in the United States
Enter your business address in the US. Do not show a post office box or in-care-of address. This usually will be the address of your US listing.
Specify each item of income that is, or is expected to be, received from Airbnb that is effectively connected with the conduct of a trade or business in the United States.
You must specify the items of income that are effectively connected with the conduct of a trade or business in the US. With respect to earnings from US listings, for many Hosts it is appropriate to write “short-term rental income from US property”.
The form must be signed and dated by the person whose name is on the ‘Name’ line or their authorized representative.
*See the IRS Form W-8ECI and accompanying instructions here for more information, or to clarify other questions about completing a Form W-8ECI.
**If you do not know who should receive a 1042-S for Host earnings, you may need to consult a tax advisor, or read the IRS Form W-8ECI instructions at the link here. Generally, the Form 1042-S should be issued to the person or entity that will report the earnings on their US tax return.
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