IRS Form W-8BEN-E Active NFFE 0% US Tax Withholding (Article 7 DTAA) Exempt From Form 1099 Reporting

IRS Form W-8BEN-E Treaty Certification & CPA Guide

This document provides solo mental health practice owners, bookkeepers, and Certified Public Accountants (CPAs) with statutory tax compliance certification for NIVILIA WELLNESS LLP pursuant to the United States Internal Revenue Code and the US–India Double Taxation Avoidance Agreement (DTAA).

Executive CPA Summary • 3 Core Tax Rules

Why Retainer Payments Incur 0% Backup Withholding & Zero 1099 Burden

IRS Form W-8BEN-E (Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting - Entities) certifies that NIVILIA WELLNESS LLP is an active foreign operating business with no US permanent establishment or US branch.

1. 0% US Backup Tax Withholding

Under Article 7 (Business Profits) of the US–India DTAA, healthcare administrative fees are taxable only in the service provider's jurisdiction, exempting your practice from withholding 30%.

2. No IRS Form 1099 Required

Payments made to foreign entities for services rendered entirely outside the United States are not reportable on Form 1099-NEC or Form 1099-MISC under Treasury Regulation § 1.6041-4.

3. Active NFFE (Chapter 4 FATCA)

Certified Active Non-Financial Foreign Entity under FATCA Line 5 and Part XXV (less than 50% passive gross income and less than 50% passive assets). No GIIN required.

Part I: Identification of Beneficial Owner Page 1 of Form W-8BEN-E

Line 1: Organization Name NIVILIA WELLNESS LLP

Line 2: Country of Incorporation India

Line 4: Chapter 3 Status Partnership (Standard Indian LLP Entity Classification)

Line 5: Chapter 4 Status Active NFFE (Active Non-Financial Foreign Entity)

Line 6: Permanent Residence Kotshimul, Burdwan, West Bengal, India, 712410 Physical registered address • Not a P.O. Box

Line 8: US TIN / EIN [Left Blank] Foreign partnership with no US branch or US employees does not require a US EIN

Line 9b: Foreign TIN ACR-1371 LLP Registration Number & Permanent Tax Identification Number

Part III: Claim of Tax Treaty Benefits (US–India DTAA) Article 7 Certification

Line 14a: Treaty Country India (Signatory to the US–India Bilateral Income Tax Treaty)

Line 14b: LOB Provision Company with an active trade or business (Limitation on Benefits satisfied)

Line 15: Article & Paragraph Article 7 (Business Profits)

Line 15: Rate of Withholding 0% (Zero Percent Withholding)

Line 15: Type of Income Cross-border Healthcare Administrative & Practice Management Services

Line 15: Explanation "Services are performed 100% remotely outside the United States by a foreign entity with no Permanent Establishment in the US."

Part XXV: Active NFFE Certification Page 7 FATCA Line 39

Line 39: Active Status [Checked & Certified] — NIVILIA WELLNESS LLP certifies that it is an active foreign business entity where less than 50% of gross income is passive (e.g., dividends, interest, capital gains) and less than 50% of assets held produce passive income.

Part XXX: Certification & Signatures Legal Execution

Signatory Authority Certified under penalties of perjury as authorized representative of beneficial owner

Authorized Signatory Alapan Porel

Printed Name & Title Alapan Porel, Designated Partner, NIVILIA WELLNESS LLP

Settlement Routing Domestic US ACH Transfer • Zero Currency Conversion Fees for US Practices

Notice to Practice Bookkeepers & CPAs: Keep this Form W-8BEN-E certification in your vendor file. Per IRS instructions, Form W-8BEN-E remains legally valid for three full calendar years from the date of signature. For tax questions, email our compliance desk directly at [email protected].