Form W-9 and Instructions
Form W-8BEN and Instructions
Form W-8BEN-E and Instructions
PA Form REV-1832 and Instructions

 


 

United States Federal Tax Withholding

For U.S. Persons: The Internal Revenue Service requires non-employee compensation, including lease and bonus payments, to be reported on Form 1099-MISC for U.S. persons. If you are a U.S. citizen or other U.S. person, please fill out the enclosed Form W-9 (Request for Taxpayer Identification Number and Certification) to provide correct tax reporting information. Cabot Oil & Gas Corporation will automatically withhold at the federal backup withholding rate (currently 24%) on all payments until a completed Form W-9 is received.

For Non-U.S. Persons: The Internal Revenue Service requires non-employee compensation to be reported on Form 1042-S for non-U.S. persons.

  • For Non-U.S. Individuals: Please fill out the enclosed Form W-8BEN – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals). Cabot Oil & Gas Corporation will withhold at the maximum rate (currently 30%) unless a Claim of Tax Treaty Benefits is made in Part II of Form W-8BEN.
  • For Non-U.S. Entities:  Please fill out the enclosed Form W-8BEN-E – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities). Cabot Oil & Gas Corporation will withhold at the maximum rate (currently 30%) unless a Claim of Tax Treaty Benefits is made in Part III of Form W-8BEN-E.

Pennsylvania Tax Withholding

 Act 43 of 2017, for the Pennsylvania Department of Revenue, requires payors to withhold state income taxes from Pennsylvania-source income from non-residents in the amount equal to the tax rate specified in 72 P.S. §7302 (currently 3.07%).

For PA Non-Residents: If you are not a resident of Pennsylvania and you are receiving Pennsylvania income from Cabot, we will automatically withhold these taxes from your payments, and no further action is required from you. You will be able to apply these withheld taxes against your Pennsylvania state tax liability when you file your annual Pennsylvania income tax return.

For PA Residents or Other Exempt Payees: If you are either a Pennsylvania resident or are a non-resident who is exempt from Pennsylvania withholding, please fill out the enclosed Form REV-1832 (PA 1099-MISC Withholding Exemption Certificate) and indicate the reason for exemption. Please note, Cabot is required to obtain this completed form in order to prevent withholding on payments. If we do not have this form, we will automatically withhold these taxes from your payments. You will be able to apply these withheld taxes against your Pennsylvania state tax liability when you file your annual Pennsylvania income tax return.