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Provide Form W-8BEN-E to the withholding agent or payer before income is paid or credited to you. Failure to provide a Form W-8BEN-E when requested may lead to withholding at a 30% rate or the backup withholding rate in certain cases when you receive a payment to which backup withholding applies.
12 paź 2023 · Form W-8BEN-E must be filed by foreign entities that receive a withholdable payment from a withholding agent, receive a payment subject to chapter 3 withholding, or maintain an account with a foreign financial institution (FFI) requesting the form.
An interactive W-8BEN-E is available at: http://www.irs.gov/pub/irs-pdf/fw8bene.pdf. Part I — Identification of Beneficial Owner . 1. Enter the . FULL NAME of the organization. 2. Enter the country of incorporation or organization. 3. If applicable, enter the name of the disregarded entity receiving the payment. 4.
This guide is intended for use in completing a Form W-8BEN-E (February 2014 version) to document the foreign status and the FATCA status of a legal entity that is not a “U.S. Person.”
Form W-8BEN-E is generally not eligible to claim treaty bene ts on that form. For those entities that are eligible, a new box has been added to line 14 where the entity can indicate that the income tax treaty with the United States under which the.
In such a case, you may accept the form without a GIIN on line 9a (for Form W-8BEN-E) or line 9 (for Form W-8IMY). If you receive a Form W-8BEN-E from a U.S. branch, the branch may provide the GIIN of any other branch of the FFI (including the GIIN for the FFI’s residence country).
IRS Instructions for Form W-8BEN for use in conjunction with this guide: https://www.irs.gov/forms-pubs/about-form-w-8-ben PART I Line 1: Name – MANDATORY Enter your legal name. If you are the owner of a disregarded entity or a sole proprietorship, enter your name on this line and the name of the entity on Line 7.
