Формуляр W-8BEN Инструкции
Инструкции за формуляр W-8BEN, сертификат за статут на добросъвестен собственик на данъка за Съединените щати, удържащ и докладващ (приходи)
Член 2
Свързани форми
- Формуляр W-8 BEN - Сертификат за статут на добросъвестен собственик на данъка за Съединените щати, удържащ и докладващ (приходи)
Department of the Treasury
Internal Revenue Service
Instructions for
Form W-8BEN
(Rev. October 2021)
Certificate of Foreign Status of Beneficial Owner for
United States Tax Withholding and Reporting (Individuals)
Section references are to the Internal Revenue Code
unless otherwise noted.
Line 10, claims of tax treaty benefits. The instructions
for this line have been updated to include representations
required by individuals claiming treaty benefits on
Future Developments
For the latest information about developments related to
Form W-8BEN and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
business profits or gains not attributable to a permanent
establishment, including for a foreign partner that derives
gain subject to tax under section 864(c)(8) upon the
transfer of an interest in a partnership and who would be
subject to withholding under section 1446(f). The
instructions for this line have also been updated to include
representations required by individuals claiming treaty
benefits under an income tax treaty that provides for treaty
benefits related to a remittance-based tax system.
Section 6050Y reporting. These instructions have been
updated to reference the use of this form by a foreign
individual who is the seller of a life insurance contract or
interest therein or who is a recipient of a reportable death
benefit for purposes of reporting under section 6050Y.
Electronic signature. These instructions have been
updated to include additional guidance included in final
regulations issued under chapter 3 (T.D. 9890)
concerning the use of electronic signatures on withholding
Regulations section 1.1441-1(e)(4)(i)(B).
What's New
Guidance under section 1446(f). The Tax Cuts and
Jobs Act (TCJA), added section 1446(f), which generally
requires that if any portion of the gain on any disposition of
an interest in a partnership would be treated under section
864(c)(8) as effectively connected gain, the transferee
purchasing an interest in such a partnership from a
non-U.S. transferor must withhold a tax equal to 10% of
the amount realized on the disposition unless an
exception to withholding applies. T.D. 9926, published on
November 30, 2020 (84 FR 76910), contains final
regulations (the section 1446(f) regulations) relating to the
withholding and reporting required under section 1446(f),
which includes withholding requirements that apply to
brokers effecting transfers of interests in publicly traded
partnerships (PTPs). The section 1446(f) regulations also
revise certain requirements under section 1446(a) relating
to withholding and reporting on distributions made by
PTPs. Withholding on transfers of interests in PTPs and
the revisions included in the section 1446(f) regulations
relating to withholding on PTP distributions under section
1446(a) apply to transfers and distributions that occur on
I.R.B. 361, for more information. The provisions of the
section 1446(f) regulations relating to withholding and
reporting on transfers of interests in partnerships that are
not PTPs generally apply to transfers occurring after
January 29, 2021. These instructions have been updated
to incorporate the use of this form by an individual who is
a transferor of an interest in a partnership subject to
withholding on the amount realized from the transfer. See
Pub. 515 for an additional discussion of section 1446(f)
withholding, including the effective dates of each
More information. For more information on FATCA, go
General Instructions
For definitions of terms used throughout these
Purpose of Form
Establishing status for chapter 3 purposes. Foreign
persons are subject to U.S. tax at a 30% rate on income
they receive from U.S. sources that consists of:
Interest (including certain original issue discount (OID));
•
•
•
•
•
•
•
Dividends;
Rents;
Royalties;
Premiums;
Annuities;
Compensation for, or in expectation of, services
provision.
performed;
New lines 6a and 6b. New line 6b, “FTIN not legally
required,” has been added for account holders otherwise
required to provide an FTIN on line 6 (redesignated as
line 6a) to indicate that they are not legally required to
obtain an FTIN from their jurisdiction of residence. See the
Substitute payments in a securities lending transaction;
•
or
•
Other fixed or determinable annual or periodical gains,
profits, or income.
This tax is imposed on the gross amount paid and is
generally collected by withholding under section 1441. A
payment is considered to have been made whether it is
Sep 29, 2021
Cat. No. 25576H
made directly to the beneficial owner or to another person,
such as an intermediary, agent, or partnership, for the
benefit of the beneficial owner.
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. A foreign
financial institution (FFI) may rely on a properly completed
Form W-8BEN to establish your chapter 4 status as a
foreign person. The Form W-8BEN should be provided to
the FFI when requested. Failure to do so could result in
30% withholding on income paid or credited to you as a
recalcitrant account holder from sources within the United
States. See the definition of Amounts subject to
withholding, later.
In addition, section 1446(a) requires a partnership
conducting a trade or business in the United States to
withhold tax on a foreign partner's distributive share of the
partnership's effectively connected taxable income. Also,
section 1446(f) generally requires a transferee of a
partnership interest (or a broker in the case of a transfer of
a PTP interest) to withhold on the amount realized from
the transfer by a foreign person when any portion of the
gain from the transfer would be treated as effectively
connected gain under section 864(c)(8). Generally, a
foreign person that is a partner in a partnership that
submits a Form W-8BEN for purposes of section 1441 or
1442 will satisfy the documentation requirements under
section 1446(a) or (f) as well. However, in some cases the
documentation requirements of sections 1441 and 1442
do not match the documentation requirements of section
1446(a) or (f). See Regulations sections 1.1446-1 through
1.1446-6 (for documentation requirements under section
1446(a)) and Regulations sections 1.1446(f)-2 and
1.1446(f)-4 (for documentation requirements under
section 1446(f)).
Additional information. For additional information and
instructions for the withholding agent, see the Instructions
for the Requester of Forms W-8BEN, W-8BEN-E,
W-8ECI, W-8EXP, and W-8IMY.
Who Must Provide Form W-8BEN
You must give Form W-8BEN to the withholding agent or
payer if you are a nonresident alien who is the beneficial
owner of an amount subject to withholding, or if you are an
account holder of an FFI documenting yourself as a
nonresident alien. If you are the single owner of a
disregarded entity, you are considered the beneficial
owner of income received by the disregarded entity.
Submit Form W-8BEN when requested by the withholding
agent, payer, or FFI whether or not you are claiming a
reduced rate of, or exemption from, withholding.
Note. The owner of a disregarded entity (including an
individual), rather than the disregarded entity itself, must
submit the appropriate Form W-8BEN for purposes of
section 1446(a) or (f), or for chapter 3 or 4 purposes.
If you receive certain types of income, you must
provide Form W-8BEN to:
You should provide Form W-8BEN to a payment
settlement entity (PSE) requesting this form if you are a
foreign individual receiving payments subject to reporting
under section 6050W (payment card transactions and
third-party network transactions) as a participating payee.
However, if the payments are income which is effectively
connected to the conduct of a U.S. trade or business, you
should instead provide the PSE with a Form W-8ECI.
Establish that you are not a U.S. person;
•
•
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); and
If applicable, claim a reduced rate of, or exemption
•
from, withholding as a resident of a foreign country with
which the United States has an income tax treaty and who
is eligible for treaty benefits.
You must provide Form W-8BEN to the 6050Y(b)
You may also be required to submit Form W-8BEN to
claim an exception from domestic information reporting
and backup withholding (at the backup withholding rate
under section 3406) for certain types of income that are
not subject to foreign-person withholding at a rate of 30%
under section 1441. Such income includes:
issuer (as defined under Regulations section
1.6050Y-1(a)(8)(iii)), to establish your foreign status if you
are an individual who is the seller of a life insurance
contract (or an interest therein) under section 6050Y
(excluding a payment of effectively connected income).
See Regulations section 1.6050Y-3.
Broker proceeds;
•
•
•
•
•
Short-term (183 days or less) OID;
Bank deposit interest;
You must provide Form W-8BEN to the payor (as
defined in Regulations section 1.6050Y-1(a)(11)), to
establish your foreign status if you are an individual
receiving a payment of reportable death benefits for
purposes of section 6050Y or chapter 3. See Regulations
section 1.6050Y-4.
Foreign source interest, dividends, rents, or royalties;
Proceeds from a wager placed by a nonresident alien
individual in the games of blackjack, baccarat, craps,
roulette, or big-6 wheel; and
Amounts of United States source gross transportation
•
Do not use Form W-8BEN if you are described
below.
income, as defined in section 887(b)(1), that are taxable
under section 887(a).
You are a foreign entity documenting your foreign
•
status, documenting your chapter 4 status, or claiming
treaty benefits. Instead, use Form W-8BEN-E.
A withholding agent or payer of the income may rely on
a properly completed Form W-8BEN to treat a payment
associated with the Form W-8BEN as a payment to a
foreign person who beneficially owns the amounts paid. If
applicable, the withholding agent may rely on the Form
W-8BEN to apply a reduced rate of, or exemption from,
withholding at source.
You are a U.S. citizen (even if you reside outside the
•
United States) or other U.S. person (including a resident
alien individual). Instead, use Form W-9 to document your
status as a U.S. person.
You are acting as a foreign intermediary (that is, acting
•
not for your own account, but for the account of others as
-2-
Instructions for Form W-8BEN (Rev.10-2021)
an agent, nominee, or custodian). Instead, provide Form
W-8IMY.
Change in circumstances. If a change in circumstances
makes any information on the Form W-8BEN you have
submitted incorrect, you must notify the withholding agent,
payer, or FFI with which you hold an account within 30
days of the change in circumstances and you must file a
new Form W-8BEN or other appropriate form.
If you use Form W-8BEN to certify that you are a
foreign person, a change of address to an address in the
United States is a change in circumstances. Generally, a
change of address within the same foreign country or to
another foreign country is not a change in circumstances.
However, if you use Form W-8BEN to claim treaty
benefits, a move to the United States or outside the
country where you have been claiming treaty benefits is a
change in circumstances. In that case, you must notify the
withholding agent, payer, or FFI within 30 days of the
move.
You are a nonresident alien individual who claims
•
exemption from withholding on compensation for
independent or dependent personal services performed in
the United States. Instead, provide Form 8233 or Form
W-4.
You are receiving income that is effectively connected
•
with the conduct of a trade or business in the United
States, unless it is allocable to you through a partnership.
Instead, provide Form W-8ECI. If any of the income for
which you have provided a Form W-8BEN becomes
effectively connected, this is a change in circumstances
and Form W-8BEN is no longer valid with respect to such
income. You must file Form W-8ECI. See Change in
circumstances, later.
You are the trustee of a foreign trust. Instead provide
•
Form W-8BEN-E or Form W-8IMY for the trust.
If you become a U.S. citizen or resident alien after you
submit Form W-8BEN, you are no longer subject to the
30% withholding rate under section 1441 or the
Giving Form W-8BEN to the withholding agent. Do
not send Form W-8BEN to the IRS. Instead, give it to the
person who is requesting it from you. Generally, this will
be the person from whom you receive the payment, who
credits your account, or a partnership that allocates
income to you. An FFI may also request this form from you
to document your account as other than a U.S. account.
Give Form W-8BEN to the person requesting it before the
payment is made to you, credited to your account, or
allocated. If you do not provide this form, the withholding
agent may have to withhold at the 30% rate (under
chapters 3 and 4), backup withholding rate, or the rate
applicable under section 1446. If you receive more than
one type of income from a single withholding agent for
which you claim different benefits, the withholding agent
may, at its option, require you to submit a Form W-8BEN
for each different type of income. Generally, a separate
Form W-8BEN must be given to each withholding agent.
withholding tax on a foreign partner's share of effectively
connected income under section 1446. To the extent you
have an account with an FFI, your account may be subject
to reporting by the FFI under chapter 4. You must notify
the withholding agent, payer, or FFI within 30 days of
becoming a U.S. citizen or resident alien. You may be
required to provide a Form W-9. For more information,
see Form W-9 and its instructions.
You may be a U.S. resident for tax purposes
depending on the number of days you are
!
CAUTION
physically present in the United States over a
3-year period. See Pub. 519, available at IRS.gov/
Pub519. If you satisfy the substantial presence test, you
must notify the withholding agent, payer, or financial
institution with which you have an account within 30 days
and provide a Form W-9.
Note. If you own the income or account jointly with one or
more other persons, the income or account will be treated
by the withholding agent as owned by a foreign person
that is a beneficial owner of a payment only if Forms
W-8BEN or W-8BEN-E are provided by all of the owners.
If the withholding agent or financial institution receives a
Form W-9 from any of the joint owners, however, the
payment must be treated as made to a U.S. person and
the account treated as a U.S. account.
Expiration of Form W-8BEN. Generally, a Form
W-8BEN will remain in effect for purposes of establishing
foreign status for a period starting on the date the form is
signed and ending on the last day of the third succeeding
calendar year, unless a change in circumstances makes
any information on the form incorrect. For example, a
Form W-8BEN signed on September 30, 2015, remains
valid through December 31, 2018.
Definitions
Account holder. An account holder is generally the
person listed or identified as the holder or owner of a
financial account. For example, if a partnership is listed as
the holder or owner of a financial account, then the
partnership is the account holder, rather than the partners
of the partnership (subject to some exceptions). However,
an account that is held by a single-member disregarded
entity is treated as held by the entity's single owner.
Amount realized. For purposes of section 1446(f), an
amount realized on the transfer of an interest in a
partnership other than a PTP is as determined under
section 1001 (including Regulations sections 1.1001-1
through 1.1001-5) and section 752 (including Regulations
sections 1.752-1 through 1.752-7). See Regulations
section 1.1446(f)-2(c)(2). An amount realized on the
transfer of a PTP interest is the amount of gross proceeds
(as defined in Regulations section 1.6045-1(d)(5)) paid or
credited to a partner or broker (as applicable) that is a
transferor of the interest. The amount realized on a PTP
distribution is the amount of the distribution reduced by
the portion of the distribution that is attributable to the
cumulative net income of the partnership (as determined
under Regulations section 1.1446(f)-4(c)(2)(iii)).
However, under certain conditions a Form W-8BEN will
remain in effect indefinitely until a change of
circumstances occurs. To determine the period of validity
for Form W-8BEN for purposes of chapter 4, see
Regulations section 1.1471-3(c)(6)(ii). To determine the
period of validity for Form W-8BEN for purposes of
chapter 3, see Regulations section 1.1441-1(e)(4)(ii).
Instructions for Form W-8BEN (Rev.10-2021)
-3-
provide a Form W-8 on its own behalf rather than on
behalf of the beneficiary of such trust.
Amounts subject to withholding. Generally, an amount
subject to chapter 3 withholding is an amount from
sources within the United States that is fixed or
A payment to a U.S. partnership, U.S. trust, or U.S.
estate is treated as a payment to a U.S. payee. A U.S.
partnership, trust, or estate should provide the withholding
agent with a Form W-9 pertaining to itself. However, for
purposes of section 1446(a), a U.S. grantor trust or
disregarded entity shall not provide the withholding agent
a Form W-9. Instead, the entity must provide a Form W-8
or Form W-9 pertaining to each grantor or owner, as
appropriate, and, in the case of a trust, a statement
identifying the portion of the trust treated as owned by
each such person. For purposes of section 1446(f), the
grantor or owner must provide a Form W-8 or Form W-9 to
certify its status and the amount realized allocable to the
grantor or owner, which, alternatively, can be provided by
the U.S. grantor trust on behalf of a grantor or owner.
Chapter 3. Chapter 3 means chapter 3 of the Internal
Revenue Code (Withholding of Tax on Nonresident Aliens
and Foreign Corporations). Chapter 3 contains sections
1441 through 1464, excluding sections 1445 and 1446.
Chapter 4. Chapter 4 means chapter 4 of the Internal
Revenue Code (Taxes to Enforce Reporting on Certain
Foreign Accounts). Chapter 4 contains sections 1471
through 1474.
determinable annual or periodical (FDAP) income
(including such an amount on a PTP distribution except as
indicated otherwise). FDAP income is all income included
in gross income, including interest (as well as OID),
dividends, rents, royalties, and compensation. FDAP
income does not include most gains from the sale of
property (including market discount and option
premiums), as well as other specific items of income
described in Regulations section 1.1441-2 (such as
interest on bank deposits and short-term OID).
Generally, an amount subject to chapter 4 withholding
is an amount of U.S. source FDAP income that is also a
withholdable payment as defined in Regulations section
1.1473-1(a). The exemptions from withholding provided
for under chapter 3 are not applicable when determining
whether withholding applies under chapter 4. For specific
exceptions applicable to the definition of a withholdable
payment, see Regulations section 1.1473-1(a)(4)
(exempting, for example, certain nonfinancial payments).
For purposes of section 1446(a), the amount subject to
withholding is the foreign partner’s share of the
partnership’s effectively connected taxable income. For
purposes of section 1446(f), the amount subject to
withholding is the amount realized on the transfer of a
partnership interest.
Deemed-compliant FFI. Under section 1471(b)(2),
certain FFIs are deemed to comply with the regulations
under chapter 4 without the need to enter into an FFI
agreement with the IRS. However, certain
Beneficial owner. For payments other than those for
which a reduced rate of, or exemption from, withholding is
claimed under an income tax treaty, the beneficial owner
of income is generally the person who is required under
U.S. tax principles to include the payment in gross income
on a tax return. A person is not a beneficial owner of
income, however, to the extent that person is receiving the
income as a nominee, agent, or custodian, or to the extent
the person is a conduit whose participation in a
deemed-compliant FFIs are required to register with the
IRS and obtain a Global Intermediary Identification
Number (GIIN). These FFIs are referred to as registered
deemed-compliant FFIs. See Regulations section
1.1471-5(f).
Disregarded entity. A business entity that has a single
owner and is not a corporation under Regulations section
301.7701-2(b) is disregarded as an entity separate from
its owner. A disregarded entity does not submit this Form
W-8BEN to a partnership for purposes of section 1446 or
to an FFI for purposes of chapter 4. Instead, the owner of
such entity provides appropriate documentation. See
Regulations section 1.1446-1 and section 1.1471-3(a)(3)
(v), respectively.
Certain entities that are disregarded for U.S. tax
purposes may be recognized for purposes of claiming
treaty benefits under an applicable tax treaty (see the
treaty benefits is required to complete Form W-8BEN-E.
See Form W-8BEN-E and its instructions.
transaction is disregarded. In the case of amounts paid
that do not constitute income, beneficial ownership is
determined as if the payment were income.
Foreign partnerships, foreign simple trusts, and foreign
grantor trusts are not the beneficial owners of income paid
to the partnership or trust. The beneficial owners of
income paid to a foreign partnership are generally the
partners in the partnership, provided that the partner is not
itself a partnership, foreign simple or grantor trust,
nominee, or other agent. The beneficial owners of income
paid to a foreign simple trust (that is, a foreign trust that is
described in section 651(a)) are generally the
beneficiaries of the trust, if the beneficiary is not a foreign
partnership, foreign simple or grantor trust, nominee, or
other agent. The beneficial owners of a foreign grantor
trust (that is, a foreign trust to the extent that all or a
portion of the income of the trust is treated as owned by
the grantor or another person under sections 671 through
679) are the persons treated as the owners of the trust.
The beneficial owners of income paid to a foreign complex
trust (that is, a foreign trust that is not a foreign simple
trust or foreign grantor trust) is the trust itself.
Financial account. A financial account includes:
A depository account maintained by a financial
•
institution;
A custodial account maintained by a financial
•
institution;
Equity or debt interests (other than interests regularly
•
traded on an established securities market) in investment
entities and certain holding companies, treasury centers,
or financial institutions as defined in Regulations section
1.1471-5(e);
Generally, for purposes of sections 1446(a) and (f), the
same beneficial owner rules apply, except that under
section 1446(a) and (f) a foreign simple trust is required to
Cash value insurance contracts; and
•
Annuity contracts.
•
-4-
Instructions for Form W-8BEN (Rev.10-2021)
For purposes of chapter 4, exceptions are provided for
accounts such as certain tax-favored savings accounts;
term life insurance contracts; accounts held by estates;
escrow accounts; and annuity contracts. These
exceptions are subject to certain conditions. See
Regulations section 1.1471-5(b)(2). Accounts may also
be excluded from the definition of financial account under
an applicable IGA.
Financial institution. A financial institution generally
means an entity that is a depository institution, custodial
institution, investment entity, or an insurance company (or
holding company of an insurance company) that issues
cash value insurance or annuity contracts.
tax liability, or an alien individual who is a bona fide
resident of Puerto Rico, Guam, the Commonwealth of the
Northern Mariana Islands, the U.S. Virgin Islands, or
American Samoa is a nonresident alien individual. See
Pub. 519 for more information on resident and
nonresident alien status.
Even though a nonresident alien individual
married to a U.S. citizen or resident alien may
!
CAUTION
choose to be treated as a resident alien for certain
purposes (for example, filing a joint income tax return),
such individual is still treated as a nonresident alien for
chapter 3 withholding tax purposes on all income except
wages. For purposes of chapter 4, a nonresident alien
individual who holds a joint account with a U.S. person will
be considered a holder of a U.S. account for chapter 4
purposes.
Foreign financial institution (FFI). An FFI generally
means a foreign entity that is a financial institution.
Foreign person. A foreign person includes a
nonresident alien individual and certain foreign entities
that are not U.S. persons (entities that are beneficial
owners should complete Form W-8BEN-E rather than this
Form W-8BEN).
Hybrid entity. A hybrid entity is any person (other than
an individual) that is treated as fiscally transparent for
purposes of its status under the Code but is not treated as
fiscally transparent by a country with which the United
States has an income tax treaty. Hybrid status is relevant
for claiming treaty benefits.
Intergovernmental agreement (IGA). An IGA means a
Model 1 IGA or a Model 2 IGA. For a list of jurisdictions
treated as having in effect a Model 1 or Model 2 IGA, see
the list of jurisdictions at www.treasury.gov/resource-
A Model 1 IGA means an agreement between the
United States or the Treasury Department and a foreign
government or one or more agencies to implement
FATCA through reporting by FFIs to such foreign
government or agency, followed by automatic exchange
of the reported information with the IRS. An FFI in a Model
1 IGA jurisdiction that performs account reporting to the
jurisdiction’s government is referred to as a reporting
Model 1 FFI.
Participating FFI. A participating FFI is an FFI that has
agreed to comply with the terms of an FFI agreement with
respect to all branches of the FFI, other than a branch that
is a reporting Model 1 FFI or a U.S. branch. The term
“participating FFI” also includes a reporting Model 2 FFI
and a qualified intermediary (QI) branch of a U.S. financial
institution, unless such branch is a reporting Model 1 FFI.
Participating payee. A participating payee means any
person that accepts a payment card as payment or
accepts payment from a third-party settlement
organization in settlement of a third-party network
transaction.
Payment settlement entity (PSE). A PSE is a
merchant acquiring entity or third-party settlement
organization. Under section 6050W, a PSE is generally
required to report payments made in settlement of
payment card transactions or third-party network
transactions. However, a PSE is not required to report
payments made to a beneficial owner that is documented
as foreign with an applicable Form W-8.
PTP interest. A PTP interest is an interest in a PTP if the
interest is publicly traded on an established securities
market or is readily tradable on a secondary market (or
the substantial equivalent thereof).
A Model 2 IGA means an agreement or arrangement
between the United States or the Treasury Department
and a foreign government or one or more agencies to
implement FATCA through reporting by FFIs directly to
the IRS in accordance with the requirements of an FFI
agreement, supplemented by the exchange of information
between such foreign government or agency and the IRS.
An FFI in a Model 2 IGA jurisdiction that has entered into
an FFI agreement with respect to a branch is a
participating FFI, but may be referred to as a reporting
Model 2 FFI.
Nonresident alien individual. Any individual who is not
a citizen or resident alien of the United States is a
nonresident alien individual. An alien individual meeting
either the “green card test” or the “substantial presence
test” for the calendar year is a resident alien. Any person
not meeting either test is a nonresident alien individual.
Additionally, an alien individual who is treated as a
nonresident alien pursuant to Regulations section
301.7701(b)-7 for purposes figuring the individual's U.S.
Publicly traded partnership (PTP). A publicly traded
partnership is an entity that has the same meaning as in
section 7704 and Regulations section 1.7704-4 but does
not include a publicly traded partnership treated as a
corporation under that section.
Recalcitrant account holder. A recalcitrant account
holder includes an individual who fails to comply with the
requests of an FFI for documentation and information for
determining the U.S. or foreign status of the individual’s
account, including furnishing this Form W-8BEN when
requested.
Transfer. A transfer is a sale, exchange, or other
disposition, and includes a distribution from a partnership
to a partner, as well as a transfer treated as a sale or
exchange under section 707(a)(2)(B).
Transferee. A transferee is any person, foreign or
domestic, that acquires a partnership interest through a
transfer and includes a partnership that makes a
distribution.
Instructions for Form W-8BEN (Rev.10-2021)
-5-
country, your permanent residence is where you normally
reside.
If you reside in a country that does not use street
addresses, you may enter a descriptive address on line 3.
The address must accurately indicate your permanent
residence in the manner used in your jurisdiction.
Transferor. A transferor is any person, foreign or
domestic, that transfers a partnership interest. In the case
of a trust, to the extent all or a portion of the income of the
trust is treated as owned by the grantor or another person
under sections 671 through 679 (such trust, a grantor
trust), the term transferor means the grantor or other
person.
U.S. person. A U.S. person is defined in section 7701(a)
(30) and includes an individual who is a citizen or resident
of the United States. For purposes of chapter 4, a U.S.
person is defined in Regulations section 1.1471-1(b)
(141).
Withholding agent. Any person, U.S. or foreign, that has
control, receipt, custody, disposal, or payment of U.S.
source FDAP income subject to chapter 3 or 4 withholding
is a withholding agent. The withholding agent may be an
individual, corporation, partnership, trust, association, or
any other entity, including (but not limited to) any foreign
intermediary, foreign partnership, and U.S. branches of
certain foreign banks and insurance companies.
For purposes of section 1446(a), the withholding agent
is the partnership conducting the trade or business in the
United States. For a partnership distribution made by a
PTP, the withholding agent for purposes of section
1446(a) may be the PTP, a nominee holding an interest
on behalf of a foreign person, or both. See Regulations
sections 1.1446-1 through 1.1446-6.
Line 4. Enter your mailing address only if it is different
from the address you show on line 3.
Line 5. If you have a social security number (SSN), enter
it here. To apply for an SSN, get Form SS-5 from a Social
Security Administration (SSA) office or online at
www.ssa.gov/forms/ss-5.pdf. If you are in the United
States, you can call the SSA at 1-800-772-1213.
Complete Form SS-5 and return it to the SSA.
If you do not have an SSN and are not eligible to get
one, you can get an individual taxpayer identification
number (ITIN). To apply for an ITIN, file Form W-7 with the
IRS. It usually takes 4–6 weeks to get an ITIN. To claim
certain treaty benefits, you must complete line 5 by
submitting an SSN or ITIN, or line 6 by providing a foreign
tax identification number (foreign TIN).
An ITIN is for tax use only. It does not entitle you
to social security benefits or change your
!
CAUTION
employment or immigration status under U.S. law.
A partner in a partnership conducting a trade or
business in the United States will likely be allocated
effectively connected taxable income. In addition, if the
partner transfers an interest in such a partnership, the
partner may be subject to tax under section 864(c)(8) on
the transfer. As in either case the partner is considered
engaged in a U.S. trade or business because it is a
partner in a partnership engaged in a U.S. trade or
business, the partner is required to file a U.S. federal
income tax return and must have a U.S. taxpayer
identification number (ITIN), which the partner is required
to provide on this form.
Specific Instructions
Part I
Line 1. Enter your name. If you are a foreign individual
who is the single owner of a disregarded entity that is not
claiming treaty benefits as a hybrid entity, with respect to
a payment, you should complete this form with your name
and information. If the account to which a payment is
made or credited is in the name of the disregarded entity,
you should inform the withholding agent of this fact. This
may be done by including the name and account number
of the disregarded entity on line 7 (reference number) of
the form. However, if the disregarded entity is claiming
treaty benefits as a hybrid entity, it should complete Form
W-8BEN-E instead of this Form W-8BEN.
You must also provide an SSN or TIN if you are:
Claiming an exemption from withholding under section
•
871(f) for certain annuities received under qualified plans,
or
Submitting the form to a partnership that conducts a
•
trade or business in the United States.
If you are claiming treaty benefits, you are generally
required to provide an ITIN if you do not provide a tax
identifying number issued to you by your jurisdiction of tax
residence on line 6. However, an ITIN is not required to
claim treaty benefits relating to:
Line 2. Enter your country of citizenship. If you are a dual
citizen, enter the country where you are both a citizen and
a resident at the time you complete this form. If you are
not a resident in any country in which you have
citizenship, enter the country where you were most
recently a resident. However, if you are a U. S. citizen, you
should not complete this form even if you hold citizenship
in another jurisdiction. Instead, provide Form W-9.
Dividends and interest from stocks and debt obligations
•
that are actively traded;
Dividends from any redeemable security issued by an
•
investment company registered under the Investment
Company Act of 1940 (mutual fund);
Line 3. Your permanent residence address is the
address in the country where you claim to be a resident
for purposes of that country’s income tax. If you are
completing Form W-8BEN to claim a reduced rate of
withholding under an income tax treaty, you must
determine your residency in the manner required by the
treaty. Do not show the address of a financial institution, a
post office box, or an address used solely for mailing
purposes. If you do not have a tax residence in any
Dividends, interest, or royalties from units of beneficial
•
interest in a unit investment trust that are (or were upon
issuance) publicly offered and are registered with the SEC
under the Securities Act of 1933; and
Income related to loans of any of the above securities.
•
Line 6a. If you are providing this Form W-8BEN to
document yourself as an account holder (as defined in
Regulations section 1.1471-5(a)(3)) with respect to a
-6-
Instructions for Form W-8BEN (Rev.10-2021)
financial account (as defined in Regulations section
1.1471-5(b)) that you hold at a U.S. office of a financial
institution (including a U.S. branch of an FFI) and you
receive U.S. source income reportable on a Form 1042-S
associated with this form, you must provide on line 6a the
foreign tax identifying number (FTIN) issued to you by
your jurisdiction of tax residence identified on line 3
unless:
that country under the terms of the treaty. A list of U.S. tax
treaties is available at IRS.gov/Individuals/International-
If you are related to the withholding agent within
the meaning of section 267(b) or 707(b) and the
!
CAUTION
aggregate amount subject to withholding received
during the calendar year exceeds $500,000, then you are
generally required to file Form 8833, Treaty-Based Return
Position Disclosure Under Section 6114 or 7701(b),
Form 8833 for more information on the filing requirements.
You are a resident of a U.S. territory, or
•
Your jurisdiction of residence is identified on the IRS’s
•
List of Jurisdictions That Do Not Issue Foreign TINs at
do-not-issue-foreign-tins. You also do not need to provide
an FTIN on line 6a if you meet the requirement for one of
the requirements for checking the box in line 6b.
Line 10. Line 10 must be used only if you are claiming
treaty benefits that require that you meet conditions not
covered by the representations you make on line 9 and
Part III. This line is generally not applicable to treaty
benefits under an interest or dividends (other than
dividends subject to a preferential rate based on
ownership) article of a treaty. Examples of when you must
complete line 10 include:
In addition, you may provide the FTIN issued to you by
your jurisdiction of tax residence on line 6a for purposes of
claiming treaty benefits (rather than providing a U.S. TIN
on line 5, if required).
Line 6b. You may check the box in this line 6b if you are
an account holder as described for purposes of line 6a
and you are not legally required to obtain an FTIN from
your jurisdiction of residence (including if the jurisdiction
does not issue TINs). By checking this box, you will be
treated as having provided an explanation for not
providing an FTIN on line 6a. If you wish to provide a
further (or other) explanation why you are not required to
provide an FTIN on line 6a, you may do so in the margins
of this form or on a separate statement attached to this
form.
Persons claiming treaty benefits on royalties must
•
complete this line if the treaty contains different
withholding rates for different types of royalties,
Foreign students and researchers claiming treaty
•
fellowship grants, later, for more information,
Persons claiming treaty benefits on business profits or
•
gains that are not attributable to a permanent
for more information.
Line 7. This line may be used by the filer of Form
W-8BEN or by the withholding agent to whom it is
provided to include any referencing information that is
useful to the withholding agent in carrying out its
Persons claiming treaty benefits pursuant to a
•
remittance provision under a treaty must complete this
Nonresident alien who becomes a resident alien.
Generally, only a nonresident alien individual can use the
terms of a tax treaty to reduce or eliminate U.S. tax on
certain types of income. However, most tax treaties
contain a provision known as a “saving clause” which
preserves or “saves” the right of each country to tax its
own residents as if no tax treaty existed. Exceptions
specified in the saving clause may permit an exemption
from tax to continue for certain types of income even after
the recipient has otherwise become a U.S. resident alien
for tax purposes. The individual must use Form W-9 to
claim the tax treaty benefit. See the Instructions for Form
W-9 for more information. Also see Nonresident alien
for an example.
obligations. For example, withholding agents who are
required to associate the Form W-8BEN with a particular
Form W-8IMY may want to use line 7 for a referencing
number or code that will make the association clear. A
beneficial owner can use line 7 to include the number of
the account for which he or she is providing the form. A
foreign single owner of a disregarded entity can use line 7
to inform the withholding agent that the account to which a
payment is made or credited is in the name of the
Line 8. If you are providing this Form W-8BEN to
document yourself as an account holder with respect to a
financial account as described above in line 6 that you
hold with a U.S. office of a financial institution (including a
U.S. branch of an FFI), provide your date of birth. Use the
following format to input your information: MM-DD-YYYY.
For example, if you were born on April 15, 1956, you
would enter 04-15-1956.
Profits or gains not attributable to a permanent es-
tablishment. Persons claiming treaty benefits on
business profits not attributable to a permanent
establishment or on gains arising from the alienation of
property (other than real property) that does not form all or
part of a permanent establishment (including gains that do
not arise from the alienation of a permanent
Part II
Line 9. If you are claiming treaty benefits as a resident of
a foreign country with which the United States has an
income tax treaty for payments subject to withholding
under chapter 3 or under section 1446(a) or (f), identify
the country where you claim to be a resident for income
tax treaty purposes. For treaty purposes, a person is a
resident of a treaty country if the person is a resident of
establishment) must complete line 10. Complete line 10
by stating that you derive business profits or gains (other
than from real property) not attributable to a permanent
establishment. You must also include the relevant treaty
article. For example, a foreign partner that derives gains
subject to tax under section 864(c)(8) upon the transfer of
Instructions for Form W-8BEN (Rev.10-2021)
-7-
an interest in a partnership that conducts a trade or
business within the United States may claim treaty
benefits on this form with respect to the withholding
required under section 1446(f) by stating that the gains
are not attributable to a permanent establishment and by
including the relevant gains article of the treaty.
treaty country after entry into the United States. If this is
the case, you can provide a U.S. address on line 3 and
still be eligible for the exemption if all other conditions
required by the tax treaty are met. You must also identify
on line 9 the tax treaty country of which you were a
resident at the time of, or immediately prior to, your entry
into the United States.
Nonresident alien student or researcher who
becomes a resident alien. You must use Form W-9 to
claim an exception to a saving clause. See Nonresident
alien who becomes a resident alien, earlier, for a general
explanation of saving clauses and exceptions to them.
Example. Article 20 of the United States-China
income tax treaty allows an exemption from tax for
scholarship income received by a Chinese student
temporarily present in the United States. Under U.S. law,
this student will become a resident alien for tax purposes
if his or her stay in the United States exceeds 5 calendar
years. However, paragraph 2 of the first protocol to the
United States-China treaty (dated April 30, 1984) allows
the provisions of Article 20 to continue to apply even after
the Chinese student becomes a resident alien of the
United States. A Chinese student who qualifies for this
exception (under paragraph 2 of the first protocol) and is
relying on this exception to claim an exemption from tax
on his or her scholarship or fellowship income would
complete Form W-9.
Additionally, for a claim that gain or income with respect to
a PTP interest is not attributable to a permanent
establishment in the United States, you must identify the
name of each PTP to which the claim relates. See,
however, Regulations section 1.864(c)(8)-1(f) (providing
that gain or loss on the alienation of a partnership interest
is gain or loss attributable to the alienation of assets
forming part of a permanent establishment to the extent
that the assets deemed sold under section 864(c)(8) form
part of a permanent establishment of the partnership).
Remittance claims. Some income tax treaties with
countries that have a remittance-based tax system only
allow treaty benefits on the amount of income that is
remitted to (or received in) the treaty country. An
individual may use Form W-8BEN to claim benefits under
those treaties only on remitted amounts that are taxable in
the treaty country. If you are taxed on a remittance basis
in the treaty country identified on line 9, complete line 10
by stating that you are taxed on a remittance basis in the
treaty country and the amount of income you receive
associated with this form that was remitted to, and is
taxable in, such country. You must also provide the
relevant treaty article for the remittance provision (for
example, Article 1(7) of the U.S.-U.K. Treaty).
Part III
Certification
Scholarship and fellowship grants. A nonresident
alien student (including a trainee or business apprentice)
or researcher who receives noncompensatory scholarship
or fellowship income can use Form W-8BEN to claim
benefits under a tax treaty that apply to reduce or
eliminate U.S. tax on such income. No Form W-8BEN is
required unless a treaty benefit is being claimed. A
nonresident alien student or researcher who receives
compensatory scholarship or fellowship income must use
Form 8233, instead of Form W-8BEN, to claim any
benefits of a tax treaty that apply to that income. The
student or researcher must use Form W-4 for any part of
such income for which he or she is not claiming a tax
treaty withholding exemption. Do not use Form W-8BEN
for compensatory scholarship or fellowship income. See
Compensation for Dependent Personal Services in the
Instructions for Form 8233.
Form W-8BEN must be signed and dated by the beneficial
owner of the amount subject to withholding or the account
holder of an FFI (or an agent with legal authority to act on
the person’s behalf). If Form W-8BEN is completed by an
agent acting under a duly authorized power of attorney for
the beneficial owner or account holder, the form must be
accompanied by the power of attorney in proper form or a
copy thereof specifically authorizing the agent to
represent the principal in making, executing, and
presenting the form. Form 2848 can be used for this
purpose. The agent should also check the box indicating
that the agent has capacity to sign for the beneficial
owner. The agent, as well as the beneficial owner or
account holder, may incur liability for the penalties
provided for an erroneous, false, or fraudulent form.
A withholding agent may allow you to provide this form
with an electronic signature. The electronic signature must
indicate that the form was electronically signed by a
person authorized to do so (for example, with a time and
date stamp and statement that the form has been
electronically signed). Simply typing your name into the
signature line is not an electronic signature. A withholding
agent may also rely on an electronically signed
If you are a nonresident alien individual who
received noncompensatory scholarship or
TIP
fellowship income and personal services income
(including compensatory scholarship or fellowship
income) from the same withholding agent, you may use
Form 8233 to claim a tax treaty withholding exemption for
part or all of both types of income.
withholding certificate if you provide any additional
information or documentation requested by the
Completing lines 3 and 9. Most tax treaties that
contain an article exempting scholarship or fellowship
grant income from taxation require that the recipient be a
resident of the other treaty country at the time of, or
immediately prior to, entry into the United States. Thus, a
student or researcher may claim the exemption even if he
or she no longer has a permanent address in the other
withholding agent to support that the form was signed by
you or other person authorized to do so. See Regulations
section 1.1441-1(e)(4)(i)(B).
-8-
Instructions for Form W-8BEN (Rev.10-2021)
If any information on Form W-8BEN becomes
incorrect, you must submit a new form within 30
days unless you are no longer an account holder
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
!
CAUTION
of the requester that is an FFI and you will not receive a
future payment with respect to the account.
Broker transactions or barter exchanges. Income
from transactions with a broker or a barter exchange is
subject to reporting rules and backup withholding unless
Form W-8BEN or a substitute form is filed to notify the
broker or barter exchange that you are an exempt foreign
person.
information are confidential, as required by section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for business taxpayers filing this form is approved
under OMB control number 1545-0123. The estimated
burden for all other taxpayers who file this form is:
Recordkeeping, 3 hr., 06 min.; Learning about the law
or the form, 2 hr., 05 min.; Preparing the form, 2 hr., 13
min.
You are an exempt foreign person for a calendar year
in which:
You are a nonresident alien individual or a foreign
•
corporation, partnership, estate, or trust;
You are an individual who has not been, and does not
•
If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
plan to be, present in the United States for a total of 183
days or more during the calendar year; and
You are neither engaged, nor plan to be engaged
•
during the year, in a U.S. trade or business that has
effectively connected gains from transactions with a
broker or barter exchange.
You can write to Internal Revenue Service, Tax Forms
and Publications, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send Form W-8BEN to
this office. Instead, give it to your withholding agent.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to provide the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the
right amount of tax.
Instructions for Form W-8BEN (Rev.10-2021)
-9-