A foreign government must provide a Form W-8EXP or, in the case of a payment made outside the United States to an offshore account, documentary evidence to obtain this exemption. Investment income that is paid to a foreign government is subject to reporting on Form 1042-S. Income received by a foreign government from the conduct of a commercial activity or from sources other than those stated above, is subject to NRA withholding. A government of a U.S. possession is exempt from U.S. tax on all U.S. source income. This income is not subject to NRA withholding. These governments should use Form W-8EXP to get this exemption.
International organizations are exempt from U.S. tax on all U.S. source income.
This income is not subject to NRA withholding. International organizations are not required to provide a Form W-8 or documentary evidence to receive the exemption if the name of the payee is one that is designated as an international organization by executive order.