Search results
Provide Form W-8BEN to the withholding agent or payer before income is paid or credited to you. Failure to provide a Form W-8BEN when requested may lead to withholding at the foreign-person withholding rate of 30% or the backup withholding rate under section 3406. Establishing status for chapter 4 purposes.
For complete instructions or more information on the W-8 forms, please refer to the Internal Revenue Service (IRS) website at irs.gov. Give this form to the withholding agent or payer. Do not send to the IRS.
If you receive certain types of income, you must provide Form W-8BEN to: • eEstablish that you are not a U.S. person; and • Claim that you are the beneficial owner of the income for which Form W-8BEN is being provided or a foreign partner in a partnership subject to section 1446(a).
The Instructions for the Substitute Form W-8BEN-E Canadian Entities are available at https://www.rbcdirectinvesting.com/downloadable-forms.html under “QI, FATCA and CRS Forms (U.S. Internal Revenue Service – IRS – W-8, W9 and more)”
W-8BEN is a U.S. Internal Revenue Service form used by non-U.S. citizens to certify their foreign status, and if applicable, claim a reduced tax rate or an exemption from tax withholding. It must be completed every three years in order to avoid tax withholdings.
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. OMB No. 1545-1621. Go to www.irs.gov/FormW8BEN for instructions and the latest information. Give this form to the withholding agent or payer.
Enter the tax rate and type of income. Explain how the entity meets the provisions of the tax treaty. See Appendix D for more information about the claim for Special Tax Rates and what needs to be included on the form. Appendix E contains Article XXI - Exempt Organizations from the Canada – U.S. Tax Treaty.
