Form W-14, Certificate of Foreign Contracting Party Receiving Federal Procurement Payments

Form W-14 is completed by foreign contracting parties and is used to claim an exemption from withholding, in whole or in part, from the 2% tax imposed by section 5000C.

Section 5000C imposes a 2% tax on the gross amount of specified federal procurement payments that foreign persons receive pursuant to certain contracts with the U.S. government.  Form W-14 is completed by foreign contracting parties and is used to claim an exemption from withholding, in whole or in part, from the 2% tax.  Form W-14 is provided to the government department or agency that is a party to the contract.