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Form W-8BEN (Rev. October 2021) Department of the Treasury Internal Revenue Service Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) For use by individuals. Entities must use Form W-8BEN-E. Go to www.irs.gov/FormW8BEN for instructions and the latest information.
A Form W-8BEN is a required IRS document for foreign individuals living outside the United States who earn income from a U.S. source. The form verifies an individual’s country of residence and can establish a lower tax withholding rate on income for people residing in qualifying countries.
Form W-8 or substitute form must be given to the payers of certain income. If a taxpayer identification number or Form W-8 or substitute form is not provided or the wrong taxpayer identification number is provided, these payers may have to withhold 20% of each payment or transaction. This is called backup withholding. General Instructions
Overview of the Form W-8, including types, completing the Form W-8, letter of explanation requirements, Form W-8 recertification, and submission instructions.
01 Fill and edit template. 02 Sign it online. 03 Export or print immediately. What is a W-8 Form? The IRS forms W-8 are a series of forms used by foreign entities to certify their non-U.S. status.
Individuals must use Form W-8BEN. Department of the Treasury Internal Revenue Service. Section references are to the Internal Revenue Code. Go to www.irs.gov/FormW8BENE for instructions and the latest information. Give this form to the withholding agent or payer. Do not send to the IRS.
The beneficial owner is a resident of within the meaning of the income tax treaty between the United States and that country. If required, the U.S. taxpayer identification number is stated on line 6 (see instructions).
