{
      "tool_id": "art-269-validate-w8-series-structural",
      "tool_version": "1.0.0",
      "display_name": "W-8 Series Structural Validator",
      "mcp_name": "validate_w8_series_structural",
      "mandate_type": "compliance_mandate",
      "wave": 45,
      "gpu": false,
      "url": "https://ainumbers.co/chaingraph/art-269-validate-w8-series-structural.html",
      "description": "Validates W-8 series form structural consistency for withholding tax compliance. Checks: form-type/Chapter 3 status compatibility (FORM_CH3_MISMATCH for W-8BEN-E + Individual mismatch etc.), Chapter 3/Chapter 4 FATCA cross-check (CH3_CH4_INCONSISTENT), 3-year validity window expiring Dec 31 of third year per Treas. Reg. 1.1441-1(e)(4)(ii) (FORM_EXPIRED), and treaty dividend rate against IRS Pub 901 table (TREATY_RATE_MISMATCH). Returns is_structurally_valid, violations[], validity_expiry_date, and days_until_expiry. Structural form codes only. No TIN. Zero PII by construction.",
      "input_schema_ref": "chaingraph/art-269-validate-w8-series-structural.html#manifest",
      "consumes": [
        "art-268-compute-cdd-ownership-25pct"
      ],
      "feeds": [],
      "status": "live",
      "conformance_fixtures": true,
      "compute_capability": "server",
      "compute_images": [{"system":"sha256-source","image_id":"sha256:a1851d45c46b04a84e8841137e3fe46ec0b91c345ba39ce7ce125fe9e446ce5e","valid_from":"2026-07-10"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-07-05"}],
      "export_capability": [
        "json"
      ],
      "compute_proof": {
        "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": []
          }
        }
      },
      "compute_proof_ready": "ready"
    }