Tax Information and Reporting - Per Se Corporations | Interactive Brokers LLC

Per Se Corporations

Per Se Corporations are entity types specifically identified by the United States Treasury as corporations and are not eligible to elect treatment as a partnership or disregarded entity. Thus, any entity of a type identified as a per se corporation below is treated as a corporation for United States tax purposes and must submit Form W-8BEN -E for its own account as well as any additional Forms W-8 that may be required if the per se corporation also acts as an intermediary. An exception may apply for corporations eligible for tax exemption under Section 501 or 892 of the US federal income tax code.