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Non-U.S. individual clients that are the beneficial owner of U.S. sourced FDAP income must provide a Form W-8BEN (Rev. February 2014). When acting in the capacity of a nominee, custodian or trustee, the correct form is IRS Form W-8IMY (generally along with other documentation, as explained below).
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.
Substitute Form W-8BEN. The substitute Form W-8BEN must contain all of the information required in Part I, lines 1 through 8. The certifications in Part II must be included in a substitute form only if treaty benefits are claimed, and then only to the extent that the certifications are required.
• 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.
21 sie 2023 · Information about Form W-8 BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), including recent updates, related forms and instructions on how to file. Submit Form W-8 BEN when requested by 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).
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. Give this form to the withholding agent or payer. Do not send to the IRS.
