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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.
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).
Income from transactions with a broker or a barter exchange is subject to reporting rules and backup withholding unless Form W-8BEN-E or a substitute form is filed to notify the broker or barter exchange that you are an exempt foreign person. You are an exempt foreign person for a calendar year in which:
15 lut 2024 · Form W-8BEN ("Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting") must be submitted by foreign persons who receive certain types of income in...
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)” Substitute Form W-8BEN-E CDN Entities (Rev. Nov 2021)
23 paź 2023 · Guidelines and general requirements for the development, printing, and approval of the 2023 substitute tax forms, the IRS released. Approval will be based on these guidelines. After review and approval, submitted forms will be accepted as substitutes for official IRS forms.
