{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "LTiu1DLqUy+mUhkLa51Xuy1ZEOwz+Iyq7Ln5RfpKrlYgA96FpuSYzsLkHRC08Amm4MhA8gO6p3nxbC4mtVglxhuqT6CTOICRltWpahgsefnQ5GZglNxbgNFxZ3qC+2ymKp2UD8pLzpIH7ySyOzQoIUBp90obulj1WKD6qYlHXU0aJdSG5Gr2PoSze5psT2ZLFU8XvLe+wG6LcoLVIcs33y4CHbc8nLwFatpp924/g2+QatTct9xhbki5OcsWMve/CDx9y1wmftfknMiUBKa255s73lTd8E07oMfRxa+LLvAH/+C51p5hzaC/J4JTkwTIjTP6UG56XoPuuLiZwUImvw==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:a1851d45c46b04a84e8841137e3fe46ec0b91c345ba39ce7ce125fe9e446ce5e",
    "output": {
      "ch3_ch4_consistent": true,
      "chapter3_status": "Individual",
      "chapter4_fatca_status": "",
      "days_until_expiry": 906,
      "form_ch3_compatible": true,
      "form_type": "W-8BEN",
      "is_structurally_valid": true,
      "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.",
      "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.",
      "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.",
      "statutory_withholding_rate_pct": 30,
      "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.",
      "table_version": "IRS-W8-SERIES-CH3-CH4-2024",
      "treaty_country": "GB",
      "treaty_rate_expected": 15,
      "treaty_rate_pct": 15,
      "treaty_rate_valid": true,
      "validity_expiry_date": "2027-12-31",
      "validity_window_ok": true,
      "violation_count": 0,
      "violations": []
    }
  }
}