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Nformation Purpose of Form. This form is used to obtain an exemption from withholding of tax on certain income for nonresident alien individuals and fiduciaries, foreign partnerships, and foreign corporations. See Pub. 519, U.S. Tax Guide for Aliens, for details on alien status. When Exemption Applies. The exemption from withholding applies only to eligible income paid after the withholding agent receives this form. It applies only for the tax year of the owner (the person entitled to the in.

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