A Canadian or foreign resident individual or partnership or a corporation or trust doing business or deriving income from the United States may need to prepare and submit W-8ECI to its withholding agent to certify his claim that his income is effectively connected with the conduct of a trade or business in the United States. As a result, the withholding agent will not be obligated to deduct the withholding tax from your income. However, the Canadian or foreign resident individual or partnership or corporation, or trust must file a U.S. tax return in the United States and report this income.