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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 Line 10, claims of tax treaty benefits. The instructions
unless otherwise noted. for this line have been updated to include representations
required by individuals claiming treaty benefits on
Future Developments business profits or gains not attributable to a permanent
establishment, including for a foreign partner that derives
For the latest information about developments related to gain subject to tax under section 864(c)(8) upon the
Form W-8BEN and its instructions, such as legislation transfer of an interest in a partnership and who would be
enacted after they were published, go to IRS.gov/ subject to withholding under section 1446(f). The
FormW8BEN. instructions for this line have also been updated to include
representations required by individuals claiming treaty
What's New benefits under an income tax treaty that provides for treaty
benefits related to a remittance-based tax system.
Guidance under section 1446(f). The Tax Cuts and
Jobs Act (TCJA), added section 1446(f), which generally Section 6050Y reporting. These instructions have been
requires that if any portion of the gain on any disposition of updated to reference the use of this form by a foreign
an interest in a partnership would be treated under section individual who is the seller of a life insurance contract or
864(c)(8) as effectively connected gain, the transferee interest therein or who is a recipient of a reportable death
purchasing an interest in such a partnership from a benefit for purposes of reporting under section 6050Y.
non-U.S. transferor must withhold a tax equal to 10% of Electronic signature. These instructions have been
the amount realized on the disposition unless an updated to include additional guidance included in final
exception to withholding applies. T.D. 9926, published on regulations issued under chapter 3 (T.D. 9890)
November 30, 2020 (84 FR 76910), contains final concerning the use of electronic signatures on withholding
regulations (the section 1446(f) regulations) relating to the certificates. See Certification in Part III, later, and
withholding and reporting required under section 1446(f), Regulations section 1.1441-1(e)(4)(i)(B).
which includes withholding requirements that apply to
brokers effecting transfers of interests in publicly traded More information. For more information on FATCA, go
partnerships (PTPs). The section 1446(f) regulations also to IRS.gov/FATCA.
revise certain requirements under section 1446(a) relating
to withholding and reporting on distributions made by
General Instructions
PTPs. Withholding on transfers of interests in PTPs and
the revisions included in the section 1446(f) regulations For definitions of terms used throughout these
relating to withholding on PTP distributions under section instructions, see Definitions, later.
1446(a) apply to transfers and distributions that occur on
or after January 1, 2023. See Notice 2021-51, 2021-36 Purpose of Form
I.R.B. 361, for more information. The provisions of the Establishing status for chapter 3 purposes. Foreign
section 1446(f) regulations relating to withholding and persons are subject to U.S. tax at a 30% rate on income
reporting on transfers of interests in partnerships that are they receive from U.S. sources that consists of:
not PTPs generally apply to transfers occurring after
January 29, 2021. These instructions have been updated • Interest (including certain original issue discount (OID));
to incorporate the use of this form by an individual who is • Dividends;
a transferor of an interest in a partnership subject to • Rents;
withholding on the amount realized from the transfer. See • Royalties;
Pub. 515 for an additional discussion of section 1446(f) • Premiums;
withholding, including the effective dates of each • Annuities;
provision. • Compensation for, or in expectation of, services
performed;
New lines 6a and 6b. New line 6b, “FTIN not legally • Substitute payments in a securities lending transaction;
required,” has been added for account holders otherwise or
required to provide an FTIN on line 6 (redesignated as • Other fixed or determinable annual or periodical gains,
line 6a) to indicate that they are not legally required to profits, or income.
obtain an FTIN from their jurisdiction of residence. See the This tax is imposed on the gross amount paid and is
instructions for Line 6a and Line 6b. generally collected by withholding under section 1441. A
payment is considered to have been made whether it is

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made directly to the beneficial owner or to another person, Provide Form W-8BEN to the withholding agent or
such as an intermediary, agent, or partnership, for the payer before income is paid or credited to you. Failure to
benefit of the beneficial owner. provide a Form W-8BEN when requested may lead to
In addition, section 1446(a) requires a partnership withholding at the foreign-person withholding rate of 30%
conducting a trade or business in the United States to or the backup withholding rate under section 3406.
withhold tax on a foreign partner's distributive share of the Establishing status for chapter 4 purposes. A foreign
partnership's effectively connected taxable income. Also, financial institution (FFI) may rely on a properly completed
section 1446(f) generally requires a transferee of a Form W-8BEN to establish your chapter 4 status as a
partnership interest (or a broker in the case of a transfer of foreign person. The Form W-8BEN should be provided to
a PTP interest) to withhold on the amount realized from the FFI when requested. Failure to do so could result in
the transfer by a foreign person when any portion of the 30% withholding on income paid or credited to you as a
gain from the transfer would be treated as effectively recalcitrant account holder from sources within the United
connected gain under section 864(c)(8). Generally, a States. See the definition of Amounts subject to
foreign person that is a partner in a partnership that withholding, later.
submits a Form W-8BEN for purposes of section 1441 or
1442 will satisfy the documentation requirements under Additional information. For additional information and
section 1446(a) or (f) as well. However, in some cases the instructions for the withholding agent, see the Instructions
documentation requirements of sections 1441 and 1442 for the Requester of Forms W-8BEN, W-8BEN-E,
do not match the documentation requirements of section W-8ECI, W-8EXP, and W-8IMY.

1446(a) or (f). See Regulations sections 1.1446-1 through Who Must Provide Form W-8BEN
1.1446-6 (for documentation requirements under section
1446(a)) and Regulations sections 1.1446(f)-2 and You must give Form W-8BEN to the withholding agent or
1.1446(f)-4 (for documentation requirements under payer if you are a nonresident alien who is the beneficial
section 1446(f)). owner of an amount subject to withholding, or if you are an
account holder of an FFI documenting yourself as a
Note. The owner of a disregarded entity (including an nonresident alien. If you are the single owner of a
individual), rather than the disregarded entity itself, must disregarded entity, you are considered the beneficial
submit the appropriate Form W-8BEN for purposes of owner of income received by the disregarded entity.
section 1446(a) or (f), or for chapter 3 or 4 purposes. Submit Form W-8BEN when requested by the withholding
agent, payer, or FFI whether or not you are claiming a
If you receive certain types of income, you must
reduced rate of, or exemption from, withholding.
provide Form W-8BEN to:
• Establish that you are not a U.S. person; You should provide Form W-8BEN to a payment
• Claim that you are the beneficial owner of the income settlement entity (PSE) requesting this form if you are a
for which Form W-8BEN is being provided or a foreign foreign individual receiving payments subject to reporting
partner in a partnership subject to section 1446(a); and under section 6050W (payment card transactions and
• If applicable, claim a reduced rate of, or exemption third-party network transactions) as a participating payee.
from, withholding as a resident of a foreign country with However, if the payments are income which is effectively
which the United States has an income tax treaty and who connected to the conduct of a U.S. trade or business, you
is eligible for treaty benefits. should instead provide the PSE with a Form W-8ECI.
You may also be required to submit Form W-8BEN to You must provide Form W-8BEN to the 6050Y(b)
claim an exception from domestic information reporting issuer (as defined under Regulations section
and backup withholding (at the backup withholding rate 1.6050Y-1(a)(8)(iii)), to establish your foreign status if you
under section 3406) for certain types of income that are are an individual who is the seller of a life insurance
not subject to foreign-person withholding at a rate of 30% contract (or an interest therein) under section 6050Y
under section 1441. Such income includes: (excluding a payment of effectively connected income).
• Broker proceeds; See Regulations section 1.6050Y-3.
• Short-term (183 days or less) OID; You must provide Form W-8BEN to the payor (as
• Bank deposit interest; defined in Regulations section 1.6050Y-1(a)(11)), to
• Foreign source interest, dividends, rents, or royalties; establish your foreign status if you are an individual
• Proceeds from a wager placed by a nonresident alien receiving a payment of reportable death benefits for
individual in the games of blackjack, baccarat, craps, purposes of section 6050Y or chapter 3. See Regulations
roulette, or big-6 wheel; and section 1.6050Y-4.
• Amounts of United States source gross transportation Do not use Form W-8BEN if you are described
income, as defined in section 887(b)(1), that are taxable below.
under section 887(a). • You are a foreign entity documenting your foreign
A withholding agent or payer of the income may rely on status, documenting your chapter 4 status, or claiming
a properly completed Form W-8BEN to treat a payment treaty benefits. Instead, use Form W-8BEN-E.
associated with the Form W-8BEN as a payment to a • You are a U.S. citizen (even if you reside outside the
foreign person who beneficially owns the amounts paid. If United States) or other U.S. person (including a resident
applicable, the withholding agent may rely on the Form alien individual). Instead, use Form W-9 to document your
W-8BEN to apply a reduced rate of, or exemption from, status as a U.S. person.
withholding at source. • 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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an agent, nominee, or custodian). Instead, provide Form Change in circumstances. If a change in circumstances
W-8IMY. makes any information on the Form W-8BEN you have
• You are a nonresident alien individual who claims submitted incorrect, you must notify the withholding agent,
exemption from withholding on compensation for payer, or FFI with which you hold an account within 30
independent or dependent personal services performed in days of the change in circumstances and you must file a
the United States. Instead, provide Form 8233 or Form new Form W-8BEN or other appropriate form.
W-4.
If you use Form W-8BEN to certify that you are a
• You are receiving income that is effectively connected
foreign person, a change of address to an address in the
with the conduct of a trade or business in the United
United States is a change in circumstances. Generally, a
States, unless it is allocable to you through a partnership.
change of address within the same foreign country or to
Instead, provide Form W-8ECI. If any of the income for
another foreign country is not a change in circumstances.
which you have provided a Form W-8BEN becomes
However, if you use Form W-8BEN to claim treaty
effectively connected, this is a change in circumstances
benefits, a move to the United States or outside the
and Form W-8BEN is no longer valid with respect to such
country where you have been claiming treaty benefits is a
income. You must file Form W-8ECI. See Change in
change in circumstances. In that case, you must notify the
circumstances, later.
withholding agent, payer, or FFI within 30 days of the
• You are the trustee of a foreign trust. Instead provide
move.
Form W-8BEN-E or Form W-8IMY for the trust.
If you become a U.S. citizen or resident alien after you
Giving Form W-8BEN to the withholding agent. Do submit Form W-8BEN, you are no longer subject to the
not send Form W-8BEN to the IRS. Instead, give it to the 30% withholding rate under section 1441 or the
person who is requesting it from you. Generally, this will withholding tax on a foreign partner's share of effectively
be the person from whom you receive the payment, who connected income under section 1446. To the extent you
credits your account, or a partnership that allocates have an account with an FFI, your account may be subject
income to you. An FFI may also request this form from you to reporting by the FFI under chapter 4. You must notify
to document your account as other than a U.S. account. the withholding agent, payer, or FFI within 30 days of
Give Form W-8BEN to the person requesting it before the becoming a U.S. citizen or resident alien. You may be
payment is made to you, credited to your account, or required to provide a Form W-9. For more information,
allocated. If you do not provide this form, the withholding see Form W-9 and its instructions.
agent may have to withhold at the 30% rate (under
chapters 3 and 4), backup withholding rate, or the rate You may be a U.S. resident for tax purposes
applicable under section 1446. If you receive more than ! depending on the number of days you are
one type of income from a single withholding agent for CAUTION physically present in the United States over a
which you claim different benefits, the withholding agent 3-year period. See Pub. 519, available at IRS.gov/
may, at its option, require you to submit a Form W-8BEN Pub519. If you satisfy the substantial presence test, you
for each different type of income. Generally, a separate must notify the withholding agent, payer, or financial
Form W-8BEN must be given to each withholding agent. 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 Definitions
by the withholding agent as owned by a foreign person
that is a beneficial owner of a payment only if Forms Account holder. An account holder is generally the
W-8BEN or W-8BEN-E are provided by all of the owners. person listed or identified as the holder or owner of a
If the withholding agent or financial institution receives a financial account. For example, if a partnership is listed as
Form W-9 from any of the joint owners, however, the the holder or owner of a financial account, then the
payment must be treated as made to a U.S. person and partnership is the account holder, rather than the partners
the account treated as a U.S. account. of the partnership (subject to some exceptions). However,
an account that is held by a single-member disregarded
Expiration of Form W-8BEN. Generally, a Form entity is treated as held by the entity's single owner.
W-8BEN will remain in effect for purposes of establishing
foreign status for a period starting on the date the form is Amount realized. For purposes of section 1446(f), an
signed and ending on the last day of the third succeeding amount realized on the transfer of an interest in a
calendar year, unless a change in circumstances makes partnership other than a PTP is as determined under
any information on the form incorrect. For example, a section 1001 (including Regulations sections 1.1001-1
Form W-8BEN signed on September 30, 2015, remains through 1.1001-5) and section 752 (including Regulations
valid through December 31, 2018. sections 1.752-1 through 1.752-7). See Regulations
section 1.1446(f)-2(c)(2). An amount realized on the
However, under certain conditions a Form W-8BEN will
transfer of a PTP interest is the amount of gross proceeds
remain in effect indefinitely until a change of
(as defined in Regulations section 1.6045-1(d)(5)) paid or
circumstances occurs. To determine the period of validity
credited to a partner or broker (as applicable) that is a
for Form W-8BEN for purposes of chapter 4, see
transferor of the interest. The amount realized on a PTP
Regulations section 1.1471-3(c)(6)(ii). To determine the
distribution is the amount of the distribution reduced by
period of validity for Form W-8BEN for purposes of
the portion of the distribution that is attributable to the
chapter 3, see Regulations section 1.1441-1(e)(4)(ii).
cumulative net income of the partnership (as determined
under Regulations section 1.1446(f)-4(c)(2)(iii)).

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Amounts subject to withholding. Generally, an amount provide a Form W-8 on its own behalf rather than on
subject to chapter 3 withholding is an amount from behalf of the beneficiary of such trust.
sources within the United States that is fixed or A payment to a U.S. partnership, U.S. trust, or U.S.
determinable annual or periodical (FDAP) income estate is treated as a payment to a U.S. payee. A U.S.
(including such an amount on a PTP distribution except as partnership, trust, or estate should provide the withholding
indicated otherwise). FDAP income is all income included agent with a Form W-9 pertaining to itself. However, for
in gross income, including interest (as well as OID), purposes of section 1446(a), a U.S. grantor trust or
dividends, rents, royalties, and compensation. FDAP disregarded entity shall not provide the withholding agent
income does not include most gains from the sale of a Form W-9. Instead, the entity must provide a Form W-8
property (including market discount and option or Form W-9 pertaining to each grantor or owner, as
premiums), as well as other specific items of income appropriate, and, in the case of a trust, a statement
described in Regulations section 1.1441-2 (such as identifying the portion of the trust treated as owned by
interest on bank deposits and short-term OID). each such person. For purposes of section 1446(f), the
Generally, an amount subject to chapter 4 withholding grantor or owner must provide a Form W-8 or Form W-9 to
is an amount of U.S. source FDAP income that is also a certify its status and the amount realized allocable to the
withholdable payment as defined in Regulations section grantor or owner, which, alternatively, can be provided by
1.1473-1(a). The exemptions from withholding provided the U.S. grantor trust on behalf of a grantor or owner.
for under chapter 3 are not applicable when determining Chapter 3. Chapter 3 means chapter 3 of the Internal
whether withholding applies under chapter 4. For specific Revenue Code (Withholding of Tax on Nonresident Aliens
exceptions applicable to the definition of a withholdable and Foreign Corporations). Chapter 3 contains sections
payment, see Regulations section 1.1473-1(a)(4) 1441 through 1464, excluding sections 1445 and 1446.
(exempting, for example, certain nonfinancial payments).
Chapter 4. Chapter 4 means chapter 4 of the Internal
For purposes of section 1446(a), the amount subject to Revenue Code (Taxes to Enforce Reporting on Certain
withholding is the foreign partner’s share of the Foreign Accounts). Chapter 4 contains sections 1471
partnership’s effectively connected taxable income. For through 1474.
purposes of section 1446(f), the amount subject to
withholding is the amount realized on the transfer of a Deemed-compliant FFI. Under section 1471(b)(2),
partnership interest. certain FFIs are deemed to comply with the regulations
under chapter 4 without the need to enter into an FFI
Beneficial owner. For payments other than those for agreement with the IRS. However, certain
which a reduced rate of, or exemption from, withholding is deemed-compliant FFIs are required to register with the
claimed under an income tax treaty, the beneficial owner IRS and obtain a Global Intermediary Identification
of income is generally the person who is required under Number (GIIN). These FFIs are referred to as registered
U.S. tax principles to include the payment in gross income deemed-compliant FFIs. See Regulations section
on a tax return. A person is not a beneficial owner of 1.1471-5(f).
income, however, to the extent that person is receiving the
income as a nominee, agent, or custodian, or to the extent Disregarded entity. A business entity that has a single
the person is a conduit whose participation in a owner and is not a corporation under Regulations section
transaction is disregarded. In the case of amounts paid 301.7701-2(b) is disregarded as an entity separate from
that do not constitute income, beneficial ownership is its owner. A disregarded entity does not submit this Form
determined as if the payment were income. W-8BEN to a partnership for purposes of section 1446 or
to an FFI for purposes of chapter 4. Instead, the owner of
Foreign partnerships, foreign simple trusts, and foreign
such entity provides appropriate documentation. See
grantor trusts are not the beneficial owners of income paid
Regulations section 1.1446-1 and section 1.1471-3(a)(3)
to the partnership or trust. The beneficial owners of
(v), respectively.
income paid to a foreign partnership are generally the
partners in the partnership, provided that the partner is not Certain entities that are disregarded for U.S. tax
itself a partnership, foreign simple or grantor trust, purposes may be recognized for purposes of claiming
nominee, or other agent. The beneficial owners of income treaty benefits under an applicable tax treaty (see the
paid to a foreign simple trust (that is, a foreign trust that is definition of Hybrid entity,later). A hybrid entity claiming
described in section 651(a)) are generally the treaty benefits is required to complete Form W-8BEN-E.
beneficiaries of the trust, if the beneficiary is not a foreign See Form W-8BEN-E and its instructions.
partnership, foreign simple or grantor trust, nominee, or Financial account. A financial account includes:
other agent. The beneficial owners of a foreign grantor • A depository account maintained by a financial
trust (that is, a foreign trust to the extent that all or a institution;
portion of the income of the trust is treated as owned by • A custodial account maintained by a financial
the grantor or another person under sections 671 through institution;
679) are the persons treated as the owners of the trust. • Equity or debt interests (other than interests regularly
The beneficial owners of income paid to a foreign complex traded on an established securities market) in investment
trust (that is, a foreign trust that is not a foreign simple entities and certain holding companies, treasury centers,
trust or foreign grantor trust) is the trust itself. or financial institutions as defined in Regulations section
Generally, for purposes of sections 1446(a) and (f), the 1.1471-5(e);
same beneficial owner rules apply, except that under • Cash value insurance contracts; and
section 1446(a) and (f) a foreign simple trust is required to • Annuity contracts.

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For purposes of chapter 4, exceptions are provided for tax liability, or an alien individual who is a bona fide
accounts such as certain tax-favored savings accounts; resident of Puerto Rico, Guam, the Commonwealth of the
term life insurance contracts; accounts held by estates; Northern Mariana Islands, the U.S. Virgin Islands, or
escrow accounts; and annuity contracts. These American Samoa is a nonresident alien individual. See
exceptions are subject to certain conditions. See Pub. 519 for more information on resident and
Regulations section 1.1471-5(b)(2). Accounts may also nonresident alien status.
be excluded from the definition of financial account under
Even though a nonresident alien individual
an applicable IGA.
married to a U.S. citizen or resident alien may
Financial institution. A financial institution generally CAUTION! choose to be treated as a resident alien for certain
means an entity that is a depository institution, custodial purposes (for example, filing a joint income tax return),
institution, investment entity, or an insurance company (or such individual is still treated as a nonresident alien for
holding company of an insurance company) that issues chapter 3 withholding tax purposes on all income except
cash value insurance or annuity contracts. wages. For purposes of chapter 4, a nonresident alien
individual who holds a joint account with a U.S. person will
Foreign financial institution (FFI). An FFI generally
be considered a holder of a U.S. account for chapter 4
means a foreign entity that is a financial institution.
purposes.
Foreign person. A foreign person includes a
nonresident alien individual and certain foreign entities Participating FFI. A participating FFI is an FFI that has
that are not U.S. persons (entities that are beneficial agreed to comply with the terms of an FFI agreement with
owners should complete Form W-8BEN-E rather than this respect to all branches of the FFI, other than a branch that
Form W-8BEN). is a reporting Model 1 FFI or a U.S. branch. The term
Hybrid entity. A hybrid entity is any person (other than “participating FFI” also includes a reporting Model 2 FFI
and a qualified intermediary (QI) branch of a U.S. financial
an individual) that is treated as fiscally transparent for
institution, unless such branch is a reporting Model 1 FFI.
purposes of its status under the Code but is not treated as
fiscally transparent by a country with which the United Participating payee. A participating payee means any
States has an income tax treaty. Hybrid status is relevant person that accepts a payment card as payment or
for claiming treaty benefits. accepts payment from a third-party settlement
organization in settlement of a third-party network
Intergovernmental agreement (IGA). An IGA means a
transaction.
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 Payment settlement entity (PSE). A PSE is a
the list of jurisdictions at www.treasury.gov/resource- merchant acquiring entity or third-party settlement
center/tax-policy/treaties/Pages/FATCA-Archive.aspx. organization. Under section 6050W, a PSE is generally
A Model 1 IGA means an agreement between the required to report payments made in settlement of
United States or the Treasury Department and a foreign payment card transactions or third-party network
government or one or more agencies to implement transactions. However, a PSE is not required to report
FATCA through reporting by FFIs to such foreign payments made to a beneficial owner that is documented
government or agency, followed by automatic exchange as foreign with an applicable Form W-8.
of the reported information with the IRS. An FFI in a Model PTP interest. A PTP interest is an interest in a PTP if the
1 IGA jurisdiction that performs account reporting to the interest is publicly traded on an established securities
jurisdiction’s government is referred to as a reporting market or is readily tradable on a secondary market (or
Model 1 FFI. the substantial equivalent thereof).
A Model 2 IGA means an agreement or arrangement Publicly traded partnership (PTP). A publicly traded
between the United States or the Treasury Department partnership is an entity that has the same meaning as in
and a foreign government or one or more agencies to section 7704 and Regulations section 1.7704-4 but does
implement FATCA through reporting by FFIs directly to not include a publicly traded partnership treated as a
the IRS in accordance with the requirements of an FFI corporation under that section.
agreement, supplemented by the exchange of information
between such foreign government or agency and the IRS. Recalcitrant account holder. A recalcitrant account
An FFI in a Model 2 IGA jurisdiction that has entered into holder includes an individual who fails to comply with the
an FFI agreement with respect to a branch is a requests of an FFI for documentation and information for
participating FFI, but may be referred to as a reporting determining the U.S. or foreign status of the individual’s
Model 2 FFI. account, including furnishing this Form W-8BEN when
requested.
Nonresident alien individual. Any individual who is not
a citizen or resident alien of the United States is a Transfer. A transfer is a sale, exchange, or other
nonresident alien individual. An alien individual meeting disposition, and includes a distribution from a partnership
either the “green card test” or the “substantial presence to a partner, as well as a transfer treated as a sale or
test” for the calendar year is a resident alien. Any person exchange under section 707(a)(2)(B).
not meeting either test is a nonresident alien individual. Transferee. A transferee is any person, foreign or
Additionally, an alien individual who is treated as a domestic, that acquires a partnership interest through a
nonresident alien pursuant to Regulations section transfer and includes a partnership that makes a
301.7701(b)-7 for purposes figuring the individual's U.S. distribution.

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Transferor. A transferor is any person, foreign or country, your permanent residence is where you normally
domestic, that transfers a partnership interest. In the case reside.
of a trust, to the extent all or a portion of the income of the If you reside in a country that does not use street
trust is treated as owned by the grantor or another person addresses, you may enter a descriptive address on line 3.
under sections 671 through 679 (such trust, a grantor The address must accurately indicate your permanent
trust), the term transferor means the grantor or other residence in the manner used in your jurisdiction.
person.
Line 4. Enter your mailing address only if it is different
U.S. person. A U.S. person is defined in section 7701(a) from the address you show on line 3.
(30) and includes an individual who is a citizen or resident
Line 5. If you have a social security number (SSN), enter
of the United States. For purposes of chapter 4, a U.S.
it here. To apply for an SSN, get Form SS-5 from a Social
person is defined in Regulations section 1.1471-1(b)
Security Administration (SSA) office or online at
(141).
www.ssa.gov/forms/ss-5.pdf. If you are in the United
Withholding agent. Any person, U.S. or foreign, that has States, you can call the SSA at 1-800-772-1213.
control, receipt, custody, disposal, or payment of U.S. Complete Form SS-5 and return it to the SSA.
source FDAP income subject to chapter 3 or 4 withholding If you do not have an SSN and are not eligible to get
is a withholding agent. The withholding agent may be an one, you can get an individual taxpayer identification
individual, corporation, partnership, trust, association, or number (ITIN). To apply for an ITIN, file Form W-7 with the
any other entity, including (but not limited to) any foreign IRS. It usually takes 4–6 weeks to get an ITIN. To claim
intermediary, foreign partnership, and U.S. branches of certain treaty benefits, you must complete line 5 by
certain foreign banks and insurance companies. submitting an SSN or ITIN, or line 6 by providing a foreign
For purposes of section 1446(a), the withholding agent tax identification number (foreign TIN).
is the partnership conducting the trade or business in the
An ITIN is for tax use only. It does not entitle you
United States. For a partnership distribution made by a
to social security benefits or change your
PTP, the withholding agent for purposes of section CAUTION!
employment or immigration status under U.S. law.
1446(a) may be the PTP, a nominee holding an interest
on behalf of a foreign person, or both. See Regulations A partner in a partnership conducting a trade or
sections 1.1446-1 through 1.1446-6. 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
Specific Instructions partner may be subject to tax under section 864(c)(8) on
Part I the transfer. As in either case the partner is considered
engaged in a U.S. trade or business because it is a
Line 1. Enter your name. If you are a foreign individual partner in a partnership engaged in a U.S. trade or
who is the single owner of a disregarded entity that is not business, the partner is required to file a U.S. federal
claiming treaty benefits as a hybrid entity, with respect to income tax return and must have a U.S. taxpayer
a payment, you should complete this form with your name identification number (ITIN), which the partner is required
and information. If the account to which a payment is to provide on this form.
made or credited is in the name of the disregarded entity, You must also provide an SSN or TIN if you are:
you should inform the withholding agent of this fact. This • Claiming an exemption from withholding under section
may be done by including the name and account number 871(f) for certain annuities received under qualified plans,
of the disregarded entity on line 7 (reference number) of or
the form. However, if the disregarded entity is claiming • Submitting the form to a partnership that conducts a
treaty benefits as a hybrid entity, it should complete Form trade or business in the United States.
W-8BEN-E instead of this Form W-8BEN.
If you are claiming treaty benefits, you are generally
Line 2. Enter your country of citizenship. If you are a dual required to provide an ITIN if you do not provide a tax
citizen, enter the country where you are both a citizen and identifying number issued to you by your jurisdiction of tax
a resident at the time you complete this form. If you are residence on line 6. However, an ITIN is not required to
not a resident in any country in which you have claim treaty benefits relating to:
citizenship, enter the country where you were most • Dividends and interest from stocks and debt obligations
recently a resident. However, if you are a U. S. citizen, you that are actively traded;
should not complete this form even if you hold citizenship • Dividends from any redeemable security issued by an
in another jurisdiction. Instead, provide Form W-9. investment company registered under the Investment
Line 3. Your permanent residence address is the Company Act of 1940 (mutual fund);
address in the country where you claim to be a resident • Dividends, interest, or royalties from units of beneficial
for purposes of that country’s income tax. If you are interest in a unit investment trust that are (or were upon
completing Form W-8BEN to claim a reduced rate of issuance) publicly offered and are registered with the SEC
withholding under an income tax treaty, you must under the Securities Act of 1933; and
determine your residency in the manner required by the • Income related to loans of any of the above securities.
treaty. Do not show the address of a financial institution, a Line 6a. If you are providing this Form W-8BEN to
post office box, or an address used solely for mailing document yourself as an account holder (as defined in
purposes. If you do not have a tax residence in any Regulations section 1.1471-5(a)(3)) with respect to a

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financial account (as defined in Regulations section that country under the terms of the treaty. A list of U.S. tax
1.1471-5(b)) that you hold at a U.S. office of a financial treaties is available at IRS.gov/Individuals/International-
institution (including a U.S. branch of an FFI) and you Taxpayers/Tax-Treaties.
receive U.S. source income reportable on a Form 1042-S
If you are related to the withholding agent within
associated with this form, you must provide on line 6a the
the meaning of section 267(b) or 707(b) and the
foreign tax identifying number (FTIN) issued to you by CAUTION!
aggregate amount subject to withholding received
your jurisdiction of tax residence identified on line 3
during the calendar year exceeds $500,000, then you are
unless:
generally required to file Form 8833, Treaty-Based Return
• You are a resident of a U.S. territory, or
Position Disclosure Under Section 6114 or 7701(b),
• Your jurisdiction of residence is identified on the IRS’s
available at IRS.gov/Form8833. See the Instructions for
List of Jurisdictions That Do Not Issue Foreign TINs at
Form 8833 for more information on the filing requirements.
IRS.gov/businesses/corporations/list-of-jurisdictions-that-
do-not-issue-foreign-tins. You also do not need to provide Line 10. Line 10 must be used only if you are claiming
an FTIN on line 6a if you meet the requirement for one of treaty benefits that require that you meet conditions not
the requirements for checking the box in line 6b. covered by the representations you make on line 9 and
In addition, you may provide the FTIN issued to you by Part III. This line is generally not applicable to treaty
your jurisdiction of tax residence on line 6a for purposes of benefits under an interest or dividends (other than
claiming treaty benefits (rather than providing a U.S. TIN dividends subject to a preferential rate based on
on line 5, if required). ownership) article of a treaty. Examples of when you must
Line 6b. You may check the box in this line 6b if you are complete line 10 include:
an account holder as described for purposes of line 6a • Persons claiming treaty benefits on royalties must
and you are not legally required to obtain an FTIN from complete this line if the treaty contains different
your jurisdiction of residence (including if the jurisdiction withholding rates for different types of royalties,
does not issue TINs). By checking this box, you will be • Foreign students and researchers claiming treaty
treated as having provided an explanation for not benefits must complete this line. See Scholarship and
providing an FTIN on line 6a. If you wish to provide a fellowship grants, later, for more information,
further (or other) explanation why you are not required to • Persons claiming treaty benefits on business profits or
provide an FTIN on line 6a, you may do so in the margins gains that are not attributable to a permanent
of this form or on a separate statement attached to this establishment must complete this line. See Profits or
form. gains not attributable to a permanent establishment, later,
for more information.
Line 7. This line may be used by the filer of Form • Persons claiming treaty benefits pursuant to a
W-8BEN or by the withholding agent to whom it is remittance provision under a treaty must complete this
provided to include any referencing information that is line. See Remittance claims, later, for more information
useful to the withholding agent in carrying out its
obligations. For example, withholding agents who are Nonresident alien who becomes a resident alien.
required to associate the Form W-8BEN with a particular Generally, only a nonresident alien individual can use the
Form W-8IMY may want to use line 7 for a referencing terms of a tax treaty to reduce or eliminate U.S. tax on
number or code that will make the association clear. A certain types of income. However, most tax treaties
beneficial owner can use line 7 to include the number of contain a provision known as a “saving clause” which
the account for which he or she is providing the form. A preserves or “saves” the right of each country to tax its
foreign single owner of a disregarded entity can use line 7 own residents as if no tax treaty existed. Exceptions
to inform the withholding agent that the account to which a specified in the saving clause may permit an exemption
payment is made or credited is in the name of the from tax to continue for certain types of income even after
disregarded entity (see the instructions for Line 1). the recipient has otherwise become a U.S. resident alien
for tax purposes. The individual must use Form W-9 to
Line 8. If you are providing this Form W-8BEN to claim the tax treaty benefit. See the Instructions for Form
document yourself as an account holder with respect to a W-9 for more information. Also see Nonresident alien
financial account as described above in line 6 that you student or researcher who becomes a resident alien, later,
hold with a U.S. office of a financial institution (including a for an example.
U.S. branch of an FFI), provide your date of birth. Use the
following format to input your information: MM-DD-YYYY. Profits or gains not attributable to a permanent es-
For example, if you were born on April 15, 1956, you tablishment. Persons claiming treaty benefits on
would enter 04-15-1956. business profits not attributable to a permanent
establishment or on gains arising from the alienation of
Part II property (other than real property) that does not form all or
part of a permanent establishment (including gains that do
Line 9. If you are claiming treaty benefits as a resident of not arise from the alienation of a permanent
a foreign country with which the United States has an establishment) must complete line 10. Complete line 10
income tax treaty for payments subject to withholding by stating that you derive business profits or gains (other
under chapter 3 or under section 1446(a) or (f), identify than from real property) not attributable to a permanent
the country where you claim to be a resident for income establishment. You must also include the relevant treaty
tax treaty purposes. For treaty purposes, a person is a article. For example, a foreign partner that derives gains
resident of a treaty country if the person is a resident of subject to tax under section 864(c)(8) upon the transfer of

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an interest in a partnership that conducts a trade or treaty country after entry into the United States. If this is
business within the United States may claim treaty the case, you can provide a U.S. address on line 3 and
benefits on this form with respect to the withholding still be eligible for the exemption if all other conditions
required under section 1446(f) by stating that the gains required by the tax treaty are met. You must also identify
are not attributable to a permanent establishment and by on line 9 the tax treaty country of which you were a
including the relevant gains article of the treaty. resident at the time of, or immediately prior to, your entry
Additionally, for a claim that gain or income with respect to into the United States.
a PTP interest is not attributable to a permanent Nonresident alien student or researcher who
establishment in the United States, you must identify the becomes a resident alien. You must use Form W-9 to
name of each PTP to which the claim relates. See, claim an exception to a saving clause. See Nonresident
however, Regulations section 1.864(c)(8)-1(f) (providing alien who becomes a resident alien, earlier, for a general
that gain or loss on the alienation of a partnership interest explanation of saving clauses and exceptions to them.
is gain or loss attributable to the alienation of assets
Example. Article 20 of the United States-China
forming part of a permanent establishment to the extent
income tax treaty allows an exemption from tax for
that the assets deemed sold under section 864(c)(8) form
scholarship income received by a Chinese student
part of a permanent establishment of the partnership). temporarily present in the United States. Under U.S. law,
Remittance claims. Some income tax treaties with this student will become a resident alien for tax purposes
countries that have a remittance-based tax system only if his or her stay in the United States exceeds 5 calendar
allow treaty benefits on the amount of income that is years. However, paragraph 2 of the first protocol to the
remitted to (or received in) the treaty country. An United States-China treaty (dated April 30, 1984) allows
individual may use Form W-8BEN to claim benefits under the provisions of Article 20 to continue to apply even after
those treaties only on remitted amounts that are taxable in the Chinese student becomes a resident alien of the
the treaty country. If you are taxed on a remittance basis United States. A Chinese student who qualifies for this
in the treaty country identified on line 9, complete line 10 exception (under paragraph 2 of the first protocol) and is
by stating that you are taxed on a remittance basis in the relying on this exception to claim an exemption from tax
treaty country and the amount of income you receive on his or her scholarship or fellowship income would
associated with this form that was remitted to, and is complete Form W-9.
taxable in, such country. You must also provide the
relevant treaty article for the remittance provision (for Part III
example, Article 1(7) of the U.S.-U.K. Treaty).
Certification
Scholarship and fellowship grants. A nonresident
Form W-8BEN must be signed and dated by the beneficial
alien student (including a trainee or business apprentice)
owner of the amount subject to withholding or the account
or researcher who receives noncompensatory scholarship
holder of an FFI (or an agent with legal authority to act on
or fellowship income can use Form W-8BEN to claim
the person’s behalf). If Form W-8BEN is completed by an
benefits under a tax treaty that apply to reduce or
agent acting under a duly authorized power of attorney for
eliminate U.S. tax on such income. No Form W-8BEN is
the beneficial owner or account holder, the form must be
required unless a treaty benefit is being claimed. A
accompanied by the power of attorney in proper form or a
nonresident alien student or researcher who receives
copy thereof specifically authorizing the agent to
compensatory scholarship or fellowship income must use
represent the principal in making, executing, and
Form 8233, instead of Form W-8BEN, to claim any
presenting the form. Form 2848 can be used for this
benefits of a tax treaty that apply to that income. The
purpose. The agent should also check the box indicating
student or researcher must use Form W-4 for any part of
that the agent has capacity to sign for the beneficial
such income for which he or she is not claiming a tax
owner. The agent, as well as the beneficial owner or
treaty withholding exemption. Do not use Form W-8BEN
account holder, may incur liability for the penalties
for compensatory scholarship or fellowship income. See
provided for an erroneous, false, or fraudulent form.
Compensation for Dependent Personal Services in the
Instructions for Form 8233. A withholding agent may allow you to provide this form
If you are a nonresident alien individual who with an electronic signature. The electronic signature must
TIP received noncompensatory scholarship or indicate that the form was electronically signed by a
fellowship income and personal services income person authorized to do so (for example, with a time and
(including compensatory scholarship or fellowship date stamp and statement that the form has been
income) from the same withholding agent, you may use electronically signed). Simply typing your name into the
Form 8233 to claim a tax treaty withholding exemption for signature line is not an electronic signature. A withholding
part or all of both types of income. agent may also rely on an electronically signed
withholding certificate if you provide any additional
Completing lines 3 and 9. Most tax treaties that information or documentation requested by the
contain an article exempting scholarship or fellowship withholding agent to support that the form was signed by
grant income from taxation require that the recipient be a you or other person authorized to do so. See Regulations
resident of the other treaty country at the time of, or section 1.1441-1(e)(4)(i)(B).
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

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If any information on Form W-8BEN becomes You are not required to provide the information
! incorrect, you must submit a new form within 30 requested on a form that is subject to the Paperwork
CAUTION days unless you are no longer an account holder Reduction Act unless the form displays a valid OMB
of the requester that is an FFI and you will not receive a control number. Books or records relating to a form or its
future payment with respect to the account. instructions must be retained as long as their contents
may become material in the administration of any Internal
Broker transactions or barter exchanges. Income Revenue law. Generally, tax returns and return
from transactions with a broker or a barter exchange is information are confidential, as required by section 6103.
subject to reporting rules and backup withholding unless
Form W-8BEN or a substitute form is filed to notify the The time needed to complete and file this form will vary
broker or barter exchange that you are an exempt foreign depending on individual circumstances. The estimated
person. burden for business taxpayers filing this form is approved
under OMB control number 1545-0123. The estimated
You are an exempt foreign person for a calendar year burden for all other taxpayers who file this form is:
in which: Recordkeeping, 3 hr., 06 min.; Learning about the law
• You are a nonresident alien individual or a foreign or the form, 2 hr., 05 min.; Preparing the form, 2 hr., 13
corporation, partnership, estate, or trust; min.
• You are an individual who has not been, and does not
plan to be, present in the United States for a total of 183 If you have comments concerning the accuracy of
days or more during the calendar year; and these time estimates or suggestions for making this form
• You are neither engaged, nor plan to be engaged simpler, we would be happy to hear from you. You can
during the year, in a U.S. trade or business that has send us comments from IRS.gov/FormComments.
effectively connected gains from transactions with a You can write to Internal Revenue Service, Tax Forms
broker or barter exchange.
and Publications, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send Form W-8BEN to
Paperwork Reduction Act Notice. We ask for the
this office. Instead, give it to your withholding agent.
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-

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