If the payee is a foreign person or entity of the U.S., enter the name of the country on the form when filing it on electronic filing systems. The IRS allows you to enter the name of the country electronically through Form W-8G, if you file the form online using an electronic filing system like E-File or Freewill. (Note: Form W-8IMY does not allow you to enter the nation name from the electronic information or to file on e-filing systems like E-File.) Enter any appropriate information or exemption codes required to be entered, as applicable, in the appropriate boxes. Check the box next to each exempt payee code, entry, or non-exemption code required to be entered on the form, if any: FATWA-exempt employee (individual with a U.S.-based employer that does not pay U.S. federal income taxes) Enter the following information on the next page to the left: Full name and contact information on the Form W-9 for the person or entity to file for you Enter the following information under the following sections from the next page to the left: Enter the Exempt Payee Code: Enter the appropriate box to indicate any special circumstances not required to be entered on Form W-9. Enter the Exemption From: (if any) Enter the applicable Exemption Code as a separate line, and then enter the Exemption From the appropriate line under section (1)(a) of the first tax bracket for the person who is the payee Enter the Special Circumstances Section: If you entered the Special Circumstances Section in box (c)(2) of Form W-9, check the special circumstances section box that you checked there. If you are a dependent child (parent's child) of an employee, enter your dependents ID number for the U.S. Department of Labor. Enter the information listed under the special circumstances section on the next section to the left: The Exemption To Pay: (if any) For Form W-8IMY, enter the applicable Exemption Code. For Form W-8IMY and Form W-8IV, the Exemption To Pay (other than any special conditions for Form W-8IMY) is the employee's Social Security Number. For Form W-8V and Form W-8V, the Exemption To Pay is the employee's EIN.