{
  "tool_id": "art-269-validate-w8-series-structural",
  "note": "W-8 series structural validation: form/Ch.3 compatibility, Ch.3/Ch.4 consistency, 3-year validity, treaty rate check. ZERO PII.",
  "vectors": [
    {
      "name": "valid_w8ben_individual_gb_treaty",
      "description": "W-8BEN + Individual + GB treaty at 15% (table rate): all checks pass, is_structurally_valid=true, validity_expiry_date=2027-12-31.",
      "policy_parameters": {
        "form_type": "W-8BEN",
        "chapter3_status": "Individual",
        "chapter4_fatca_status": "",
        "treaty_country": "GB",
        "treaty_rate_pct": 15,
        "income_type": "Dividend",
        "form_date": "2024-03-15",
        "reference_date": "2025-07-05"
      },
      "output_payload": {
        "is_structurally_valid": true,
        "form_type": "W-8BEN",
        "chapter3_status": "Individual",
        "chapter4_fatca_status": "",
        "form_ch3_compatible": true,
        "ch3_ch4_consistent": true,
        "treaty_country": "GB",
        "treaty_rate_pct": 15,
        "treaty_rate_expected": 15,
        "treaty_rate_valid": true,
        "validity_window_ok": true,
        "validity_expiry_date": "2027-12-31",
        "days_until_expiry": 906,
        "violation_count": 0,
        "violations": [],
        "statutory_withholding_rate_pct": 30,
        "table_version": "IRS-W8-SERIES-CH3-CH4-2024",
        "table_source": "IRS W-8BEN Instructions (Rev. Oct 2021); IRS W-8BEN-E Instructions (Rev. Oct 2021); IRS W-8ECI, W-8EXP, W-8IMY Instructions; IRS Publication 901 US Tax Treaties dividend rates; Treas. Reg. §1.1441-1(e)(4)(ii) 3-year validity window.",
        "regulatory_basis": "Treas. Reg. §1.1441: withholding on US-source income to foreign persons. §1.1441-1(e)(4)(ii): W-8 valid 3 calendar years after signing year. FATCA §§1471-1474 Chapter 4 status requirements for W-8BEN-E. IRS Pub 901 treaty rates. ZERO PII: structural form-type/status/treaty codes only.",
        "pii_note": "ZERO PII: structural form type, Ch.3/Ch.4 status codes, treaty country code, and dates only. No TIN, EIN, name, address, or real beneficial-owner data enters this kernel.",
        "not_legal_advice": "Not tax or legal advice. W-8 structural analysis requires review by qualified tax counsel; consult current IRS instructions and your withholding agent policies before certifying beneficial ownership."
      },
      "golden_hash": "8070fc0fae11670142a4d46fa15ff7ca734ca6c0f31330448652a68e1f765e7d"
    },
    {
      "name": "w8bene_individual_form_ch3_mismatch",
      "description": "W-8BEN-E (entity form) + Individual Ch.3 status: FORM_CH3_MISMATCH violation; is_structurally_valid=false (W-8BEN-E requires entity Ch.3 status).",
      "policy_parameters": {
        "form_type": "W-8BEN-E",
        "chapter3_status": "Individual",
        "chapter4_fatca_status": "NFFE_Active",
        "treaty_country": null,
        "treaty_rate_pct": null,
        "income_type": null,
        "form_date": "2024-01-10",
        "reference_date": "2025-07-05"
      },
      "output_payload": {
        "is_structurally_valid": false,
        "form_type": "W-8BEN-E",
        "chapter3_status": "Individual",
        "chapter4_fatca_status": "NFFE_Active",
        "form_ch3_compatible": false,
        "ch3_ch4_consistent": true,
        "treaty_country": null,
        "treaty_rate_pct": null,
        "treaty_rate_expected": null,
        "treaty_rate_valid": null,
        "validity_window_ok": true,
        "validity_expiry_date": "2027-12-31",
        "days_until_expiry": 906,
        "violation_count": 1,
        "violations": [
          {
            "code": "FORM_CH3_MISMATCH",
            "message": "W-8BEN-E requires Ch.3 status in {Corporation, Disregarded_entity, Partnership, Simple_trust, Grantor_trust, Complex_trust, Estate, Government, Central_bank, Tax_exempt_organization, Private_foundation, International_organization, Foreign_government}, got \"Individual\""
          }
        ],
        "statutory_withholding_rate_pct": 30,
        "table_version": "IRS-W8-SERIES-CH3-CH4-2024",
        "table_source": "IRS W-8BEN Instructions (Rev. Oct 2021); IRS W-8BEN-E Instructions (Rev. Oct 2021); IRS W-8ECI, W-8EXP, W-8IMY Instructions; IRS Publication 901 US Tax Treaties dividend rates; Treas. Reg. §1.1441-1(e)(4)(ii) 3-year validity window.",
        "regulatory_basis": "Treas. Reg. §1.1441: withholding on US-source income to foreign persons. §1.1441-1(e)(4)(ii): W-8 valid 3 calendar years after signing year. FATCA §§1471-1474 Chapter 4 status requirements for W-8BEN-E. IRS Pub 901 treaty rates. ZERO PII: structural form-type/status/treaty codes only.",
        "pii_note": "ZERO PII: structural form type, Ch.3/Ch.4 status codes, treaty country code, and dates only. No TIN, EIN, name, address, or real beneficial-owner data enters this kernel.",
        "not_legal_advice": "Not tax or legal advice. W-8 structural analysis requires review by qualified tax counsel; consult current IRS instructions and your withholding agent policies before certifying beneficial ownership."
      },
      "golden_hash": "8c3408f0ad93216e8c08065dfb750040a833b990132493ec08871a5d39e8c3c6"
    }
  ]
}