{
  "tool_id": "art-269-validate-w8-series-structural",
  "kernel_id": "art-269-validate-w8-series-structural",
  "display_name": "W-8 Series Structural Validator",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "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.",
  "control_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.",
  "declared_inputs": [
    "art-268-compute-cdd-ownership-25pct"
  ],
  "declared_outputs": [],
  "kernel_digest": "sha256:a1851d45c46b04a84e8841137e3fe46ec0b91c345ba39ce7ce125fe9e446ce5e",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 45,
  "source_url": "https://ainumbers.co/chaingraph/art-269-validate-w8-series-structural.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}