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Hướng dẫn Mẫu W-8BEN

Hướng dẫn cho Mẫu W-8BEN (Rev. Tháng 10 năm 2021)

Hướng dẫn về Mẫu W-8BEN, Giấy chứng nhận tư cách nước ngoài của Chủ sở hữu thực thụ hưởng đối với Khấu lưu và Báo cáo Thuế Hoa Kỳ (Cá nhân)

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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  
certificates. See Certification in Part III, later, and  
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  
or after January 1, 2023. See Notice 2021-51, 2021-36  
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  
instructions, see Definitions, later.  
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  
instructions for Line 6a and Line 6b.  
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  
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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  
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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)  
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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  
definition of Hybrid entity,later). A hybrid entity claiming  
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.  
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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  
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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)  
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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  
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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  
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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  
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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),  
available at IRS.gov/Form8833. See the Instructions for  
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  
benefits must complete this line. See Scholarship and  
fellowship grants, later, for more information,  
Persons claiming treaty benefits on business profits or  
gains that are not attributable to a permanent  
establishment must complete this line. See Profits or  
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  
line. See Remittance claims, later, for more information  
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  
disregarded entity (see the instructions for Line 1).  
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)  
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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).  
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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  
send us comments from IRS.gov/FormComments.  
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)  
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