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Department of the Treasury
Instructions for Internal Revenue Service

Form W-8BEN
(Rev. July 2017)
Certificate of Foreign Status of Beneficial Owner for
United States Tax Withholding and Reporting (Individuals)

Section references are to the Internal Revenue Code In addition, section 1446 requires a partnership
unless otherwise noted. conducting a trade or business in the United States to
withhold tax on a foreign partner's distributive share of the
Future Developments partnership's effectively connected taxable income.
Generally, a foreign person that is a partner in a
For the latest information about developments related to partnership that submits a Form W-8BEN for purposes of
Form W-8BEN and its instructions, such as legislation section 1441 or 1442 will satisfy the documentation
enacted after they were published, go to IRS.gov/ requirements under section 1446 as well. However, in
FormW8BEN. some cases the documentation requirements of sections
1441 and 1442 do not match the documentation
What's New requirements of section 1446. See Regulations sections
1.1446-1 through 1.1446-6.
Minor updates are made to Form W-8BEN to conform with
Form W-8BEN-E. A note on reciprocal exchange is added Note. The owner of a disregarded entity (including an
before Part I; Part II, line 10, is updated to match Form individual), rather than the disregarded entity itself, must
W-8BEN-E; and the first bullet in Part III is revised for submit the appropriate Form W-8BEN for purposes of
clarity. These instructions have been updated to reflect section 1446.
temporary and final regulations under chapters 3 and 4
published in January 2017. These instructions include If you receive certain types of income, you must
additional information on when a foreign TIN and date of provide Form W-8BEN to:
birth are required to be included on Form W-8BEN. In Establish that you are not a U.S. person;
addition, these instructions include information about the Claim that you are the beneficial owner of the income
use of electronic signatures. for which Form W-8BEN is being provided or a foreign
partner in a partnership subject to section 1446; and
More information. For more information on FATCA, go If applicable, claim a reduced rate of, or exemption
to IRS.gov/FATCA. 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.
General Instructions
You may also be required to submit Form W-8BEN to
For definitions of terms used throughout these claim an exception from domestic information reporting
instructions, see Definitions, later. and backup withholding (at the backup withholding rate
Purpose of Form under section 3406) for certain types of income that are
not subject to foreign-person withholding at a rate of 30%
Establishing status for chapter 3 purposes. Foreign under section 1441. Such income includes:
persons are subject to U.S. tax at a 30% rate on income Broker proceeds;
they receive from U.S. sources that consists of: Short-term (183 days or less) OID;
Interest (including certain original issue discount (OID)); Bank deposit interest;
Dividends; Foreign source interest, dividends, rents, or royalties;
Rents; and
Royalties; Proceeds from a wager placed by a nonresident alien
Premiums; individual in the games of blackjack, baccarat, craps,
Annuities; roulette, or big-6 wheel.
Compensation for, or in expectation of, services A withholding agent or payer of the income may rely on
performed; a properly completed Form W-8BEN to treat a payment
Substitute payments in a securities lending transaction; associated with the Form W-8BEN as a payment to a
or foreign person who beneficially owns the amounts paid. If
Other fixed or determinable annual or periodical gains, applicable, the withholding agent may rely on the Form
profits, or income. W-8BEN to apply a reduced rate of, or exemption from,
This tax is imposed on the gross amount paid and is withholding at source.
generally collected by withholding under section 1441. A Provide Form W-8BEN to the withholding agent or
payment is considered to have been made whether it is payer before income is paid or credited to you. Failure to
made directly to the beneficial owner or to another person, provide a Form W-8BEN when requested may lead to
such as an intermediary, agent, or partnership, for the withholding at the foreign-person withholding rate of 30%
benefit of the beneficial owner. or the backup withholding rate under section 3406.

Jul 11, 2017 Cat. No. 25576H

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Establishing status for chapter 4 purposes. A foreign person who is requesting it from you. Generally, this will
financial institution (FFI) may rely on a properly completed be the person from whom you receive the payment, who
Form W-8BEN to establish your chapter 4 status as a credits your account, or a partnership that allocates
foreign person. The Form W-8BEN should be provided to income to you. An FFI may also request this form from you
the FFI when requested. Failure to do so could result in to document your account as other than a U.S. account.
30% withholding on income paid or credited to you as a Give Form W-8BEN to the person requesting it before the
recalcitrant account holder from sources within the United payment is made to you, credited to your account, or
States. See the definition of amounts subject to allocated. If you do not provide this form, the withholding
withholding, later. agent may have to withhold at the 30% rate (under
chapters 3 and 4), backup withholding rate, or the rate
Additional information. For additional information and applicable under section 1446. If you receive more than
instructions for the withholding agent, see the Instructions one type of income from a single withholding agent for
for the Requester of Forms W-8BEN, W-8BEN-E, which you claim different benefits, the withholding agent
W-8ECI, W-8EXP, and W-8IMY. may, at its option, require you to submit a Form W-8BEN
for each different type of income. Generally, a separate
Who Must Provide Form W-8BEN
Form W-8BEN must be given to each withholding agent.
You must give Form W-8BEN to the withholding agent or
payer if you are a nonresident alien who is the beneficial Note. If you own the income or account jointly with one or
owner of an amount subject to withholding, or if you are an more other persons, the income or account will be treated
account holder of an FFI documenting yourself as a by the withholding agent as owned by a foreign person
nonresident alien. If you are the single owner of a that is a beneficial owner of a payment only if Forms
disregarded entity, you are considered the beneficial W-8BEN or W-8BEN-E are provided by all of the owners.
owner of income received by the disregarded entity. If the withholding agent or financial institution receives a
Submit Form W-8BEN when requested by the withholding Form W-9 from any of the joint owners, however, the
agent, payer, or FFI whether or not you are claiming a payment must be treated as made to a U.S. person and
reduced rate of, or exemption from, withholding. the account treated as a U.S. account.
You should also provide Form W-8BEN to a payment Expiration of Form W-8BEN. Generally, a Form
settlement entity (PSE) requesting this form if you are a W-8BEN will remain in effect for purposes of establishing
foreign individual receiving payments subject to reporting foreign status for a period starting on the date the form is
under section 6050W (payment card transactions and signed and ending on the last day of the third succeeding
third-party network transactions) as a participating payee. calendar year, unless a change in circumstances makes
However, if the payments are income which is effectively any information on the form incorrect. For example, a
connected to the conduct of a U.S. trade or business, you Form W-8BEN signed on September 30, 2015, remains
should instead provide the PSE with a Form W-8ECI. valid through December 31, 2018.
Do not use Form W-8BEN if you are described However, under certain conditions a Form W-8BEN will
below. remain in effect indefinitely until a change of
You are a foreign entity documenting your foreign circumstances occurs. To determine the period of validity
status, documenting your chapter 4 status, or claiming for Form W-8BEN for purposes of chapter 4, see
treaty benefits. Instead, use Form W-8BEN-E. Regulations section 1.1471-3(c)(6)(ii). To determine the
You are a U.S. citizen (even if you reside outside the period of validity for Form W-8BEN for purposes of
United States) or other U.S. person (including a resident chapter 3, see Regulations section 1.1441-1(e)(4)(ii).
alien individual). Instead, use Form W-9 to document your
status as a U.S. person. Change in circumstances. If a change in circumstances
You are acting as a foreign intermediary (that is, acting makes any information on the Form W-8BEN you have
not for your own account, but for the account of others as submitted incorrect, you must notify the withholding agent,
an agent, nominee, or custodian). Instead, provide Form payer, or FFI with which you hold an account within 30
W-8IMY. days of the change in circumstances and you must file a
You are a nonresident alien individual who claims new Form W-8BEN or other appropriate form.
exemption from withholding on compensation for If you use Form W-8BEN to certify that you are a
independent or dependent personal services performed in foreign person, a change of address to an address in the
the United States. Instead, provide Form 8233 or Form United States is a change in circumstances. Generally, a
W-4. change of address within the same foreign country or to
You are receiving income that is effectively connected another foreign country is not a change in circumstances.
with the conduct of a trade or business in the United However, if you use Form W-8BEN to claim treaty
States, unless it is allocable to you through a partnership. benefits, a move to the United States or outside the
Instead, provide Form W-8ECI. If any of the income for country where you have been claiming treaty benefits is a
which you have provided a Form W-8BEN becomes change in circumstances. In that case, you must notify the
effectively connected, this is a change in circumstances withholding agent, payer, or FFI within 30 days of the
and Form W-8BEN is no longer valid with respect to such move.
income. You must file Form W-8ECI. See Change in If you become a U.S. citizen or resident alien after you
circumstances, later. submit Form W-8BEN, you are no longer subject to the
Giving Form W-8BEN to the withholding agent. Do 30% withholding rate under section 1441 or the
not send Form W-8BEN to the IRS. Instead, give it to the withholding tax on a foreign partner's share of effectively

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connected income under section 1446. To the extent you Foreign partnerships, foreign simple trusts, and foreign
have an account with an FFI, your account may be subject grantor trusts are not the beneficial owners of income paid
to reporting by the FFI under chapter 4. You must notify to the partnership or trust. The beneficial owners of
the withholding agent, payer, or FFI within 30 days of income paid to a foreign partnership are generally the
becoming a U.S. citizen or resident alien. You may be partners in the partnership, provided that the partner is not
required to provide a Form W-9. For more information, itself a partnership, foreign simple or grantor trust,
see Form W-9 and its instructions. nominee, or other agent. The beneficial owners of income
paid to a foreign simple trust (that is, a foreign trust that is
You may be a U.S. resident for tax purposes
described in section 651(a)) are generally the
! depending on the number of days you are beneficiaries of the trust, if the beneficiary is not a foreign
CAUTION physically present in the United States over a
partnership, foreign simple or grantor trust, nominee, or
3-year period. See Pub. 519, available at IRS.gov/
other agent. The beneficial owners of a foreign grantor
Pub519. If you satisfy the substantial presence test, you
trust (that is, a foreign trust to the extent that all or a
must notify the withholding agent, payer, or financial
portion of the income of the trust is treated as owned by
institution with which you have an account within 30 days
the grantor or another person under sections 671 through
and provide a Form W-9.
679) are the persons treated as the owners of the trust.
The beneficial owners of income paid to a foreign complex
Definitions trust (that is, a foreign trust that is not a foreign simple
Account holder. An account holder is generally the trust or foreign grantor trust) is the trust itself.
person listed or identified as the holder or owner of a For purposes of section 1446, the same beneficial
financial account. For example, if a partnership is listed as owner rules apply, except that under section 1446 a
the holder or owner of a financial account, then the foreign simple trust rather than the beneficiary provides
partnership is the account holder, rather than the partners the form to the partnership.
of the partnership (subject to some exceptions). However, The beneficial owner of income paid to a foreign estate
an account that is held by a single-member disregarded is the estate itself.
entity is treated as held by the entity's single owner.
Note. A payment to a U.S. partnership, U.S. trust, or
Amounts subject to withholding. Generally, an amount U.S. estate is treated as a payment to a U.S. payee that is
subject to chapter 3 withholding is an amount from not subject to 30% withholding under chapter 3 or 4. A
sources within the United States that is fixed or U.S. partnership, trust, or estate should provide the
determinable annual or periodical (FDAP) income. FDAP withholding agent with a Form W-9. For purposes of
income is all income included in gross income, including section 1446, a U.S. grantor trust or disregarded entity
interest (as well as OID), dividends, rents, royalties, and shall not provide the withholding agent a Form W-9 in its
compensation. FDAP income does not include most gains own right. Rather, the grantor or other owner shall provide
from the sale of property (including market discount and the withholding agent the appropriate form.
option premiums), as well as other specific items of
Chapter 3. Chapter 3 means chapter 3 of the Internal
income described in Regulations section 1.1441-2 (such
Revenue Code (Withholding of Tax on Nonresident Aliens
as interest on bank deposits and short-term OID).
and Foreign Corporations). Chapter 3 contains sections
For purposes of section 1446, the amount subject to 1441 through 1464.
withholding is the foreign partner’s share of the
partnership’s effectively connected taxable income. Chapter 4. Chapter 4 means chapter 4 of the Internal
Revenue Code (Taxes to Enforce Reporting on Certain
Generally, an amount subject to chapter 4 withholding Foreign Accounts). Chapter 4 contains sections 1471
is an amount of U.S. source FDAP income that is also a through 1474.
withholdable payment as defined in Regulations section
1.1473-1(a). The exemptions from withholding provided Deemed-compliant FFI. Under section 1471(b)(2),
for under chapter 3 are not applicable when determining certain FFIs are deemed to comply with the regulations
whether withholding applies under chapter 4. For specific under chapter 4 without the need to enter into an FFI
exceptions applicable to the definition of a withholdable agreement with the IRS. However, certain
payment, see Regulations section 1.1473-1(a)(4) deemed-compliant FFIs are required to register with the
(exempting, for example, certain nonfinancial payments). IRS and obtain a Global Intermediary Identification
Number (GIIN). These FFIs are referred to as registered
Beneficial owner. For payments other than those for deemed-compliant FFIs. See Regulations section
which a reduced rate of, or exemption from, withholding is 1.1471-5(f).
claimed under an income tax treaty, the beneficial owner
of income is generally the person who is required under Disregarded entity. A business entity that has a single
U.S. tax principles to include the payment in gross income owner and is not a corporation under Regulations section
on a tax return. A person is not a beneficial owner of 301.7701-2(b) is disregarded as an entity separate from
income, however, to the extent that person is receiving the its owner. A disregarded entity does not submit this Form
income as a nominee, agent, or custodian, or to the extent W-8BEN to a partnership for purposes of section 1446 or
the person is a conduit whose participation in a to an FFI for purposes of chapter 4. Instead, the owner of
transaction is disregarded. In the case of amounts paid such entity provides appropriate documentation. See
that do not constitute income, beneficial ownership is Regulations section 1.1446-1 and section 1.1471-3(a)(3)
determined as if the payment were income. (v), respectively.

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Certain entities that are disregarded for U.S. tax implement FATCA through reporting by FFIs directly to
purposes may be recognized for purposes of claiming the IRS in accordance with the requirements of an FFI
treaty benefits under an applicable tax treaty (see the agreement, supplemented by the exchange of information
definition of hybrid entity below). A hybrid entity claiming between such foreign government or agency and the IRS.
treaty benefits is required to complete Form W-8BEN-E. An FFI in a Model 2 IGA jurisdiction that has entered into
See Form W-8BEN-E and its instructions. an FFI agreement with respect to a branch is a
participating FFI, but may be referred to as a reporting
Financial account. A financial account includes:
Model 2 FFI.
A depository account maintained by a financial
institution; Nonresident alien individual. Any individual who is not
A custodial account maintained by a financial a citizen or resident alien of the United States is a
institution; nonresident alien individual. An alien individual meeting
Equity or debt interests (other than interests regularly either the “green card test” or the “substantial presence
traded on an established securities market) in investment test” for the calendar year is a resident alien. Any person
entities and certain holding companies, treasury centers, not meeting either test is a nonresident alien individual.
or financial institutions as defined in Regulations section Additionally, an alien individual who is treated as a
1.1471-5(e); nonresident alien pursuant to Regulations section
Cash value insurance contracts; and 301.7701(b)-7 for purposes figuring the individual's U.S.
Annuity contracts. tax liability, or an alien individual who is a bona fide
For purposes of chapter 4, exceptions are provided for resident of Puerto Rico, Guam, the Commonwealth of the
accounts such as certain tax-favored savings accounts; Northern Mariana Islands, the U.S. Virgin Islands, or
term life insurance contracts; accounts held by estates; American Samoa is a nonresident alien individual. See
escrow accounts; and annuity contracts. These Pub. 519 for more information on resident and
exceptions are subject to certain conditions. See nonresident alien status.
Regulations section 1.1471-5(b)(2). Accounts may also
Even though a nonresident alien individual
be excluded from the definition of financial account under
married to a U.S. citizen or resident alien may
an applicable IGA. CAUTION!
choose to be treated as a resident alien for certain
Financial institution. A financial institution generally purposes (for example, filing a joint income tax return),
means an entity that is a depository institution, custodial such individual is still treated as a nonresident alien for
institution, investment entity, or an insurance company (or chapter 3 withholding tax purposes on all income except
holding company of an insurance company) that issues wages. For purposes of chapter 4, a nonresident alien
cash value insurance or annuity contracts. individual who holds a joint account with a U.S. person will
be considered a holder of a U.S. account for chapter 4
Foreign financial institution (FFI). An FFI generally
purposes.
means a foreign entity that is a financial institution.
Foreign person. A foreign person includes a Participating FFI. A participating FFI is an FFI that has
nonresident alien individual and certain foreign entities agreed to comply with the terms of an FFI agreement with
that are not U.S. persons (entities should complete Form respect to all branches of the FFI, other than a branch that
W-8BEN-E rather than this Form W-8BEN). is a reporting Model 1 FFI or a U.S. branch. The term
“participating FFI” also includes a reporting Model 2 FFI
Hybrid entity. A hybrid entity is any person (other than
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 Recalcitrant account holder. A recalcitrant account
1 IGA jurisdiction that performs account reporting to the holder includes an individual who fails to comply with the
jurisdiction’s government is referred to as a reporting requests of an FFI for documentation and information for
Model 1 FFI. determining the U.S. or foreign status of the individual’s
A Model 2 IGA means an agreement or arrangement account, including furnishing this Form W-8BEN when
between the United States or the Treasury Department requested.
and a foreign government or one or more agencies to

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U.S. person. A U.S. person is defined in section 7701(a) Line 5. If you have a social security number (SSN), enter
(30) and includes an individual who is a citizen or resident it here. To apply for an SSN, get Form SS-5 from a Social
of the United States. For purposes of chapter 4, a U.S. Security Administration (SSA) office or online at
person is defined in Regulations section 1.1471-1(b) www.ssa.gov/forms/ss-5.pdf. If you are in the United
(141). States, you can call the SSA at 1-800-772-1213.
Complete Form SS-5 and return it to the SSA.
Withholding agent. Any person, U.S. or foreign, that has
control, receipt, custody, disposal, or payment of U.S. If you do not have an SSN and are not eligible to get
source FDAP income subject to chapter 3 or 4 withholding one, you can get an individual taxpayer identification
is a withholding agent. The withholding agent may be an number (ITIN). To apply for an ITIN, file Form W-7 with the
individual, corporation, partnership, trust, association, or IRS. It usually takes 4–6 weeks to get an ITIN. To claim
any other entity, including (but not limited to) any foreign certain treaty benefits, you must complete line 5 by
intermediary, foreign partnership, and U.S. branches of submitting an SSN or ITIN, or line 6 by providing a foreign
certain foreign banks and insurance companies. tax identification number (foreign TIN).
For purposes of section 1446, the withholding agent is An ITIN is for tax use only. It does not entitle you
the partnership conducting the trade or business in the ! to social security benefits or change your
United States. For a publicly traded partnership, the CAUTION employment or immigration status under U.S. law.
withholding agent may be the partnership, a nominee
holding an interest on behalf of a foreign person, or both. A partner in a partnership conducting a trade or
See Regulations sections 1.1446-1 through 1.1446-6. business in the United States will likely be allocated
effectively connected taxable income. The partner is
required to file a U.S. federal income tax return and must
Specific Instructions have a U.S. taxpayer identification number (TIN).
You must provide an SSN or TIN if you are:
Part I Claiming an exemption from withholding under section
Line 1. Enter your name. If you are a foreign individual 871(f) for certain annuities received under qualified plans,
who is the single owner of a disregarded entity that is not or
claiming treaty benefits as a hybrid entity, with respect to Submitting the form to a partnership that conducts a
a payment, you should complete this form with your name trade or business in the United States.
and information. If the account to which a payment is If you are claiming treaty benefits, you are generally
made or credited is in the name of the disregarded entity, required to provide an ITIN if you do not provide a tax
you should inform the withholding agent of this fact. This identifying number issued to you by your jurisdiction of tax
may be done by including the name and account number residence on line 6. However, an ITIN is not required to
of the disregarded entity on line 7 (reference number) of claim treaty benefits relating to:
the form. However, if the disregarded entity is claiming Dividends and interest from stocks and debt obligations
treaty benefits as a hybrid entity, it should complete Form that are actively traded;
W-8BEN-E instead of this Form W-8BEN. Dividends from any redeemable security issued by an
Line 2. Enter your country of citizenship. If you are a dual investment company registered under the Investment
citizen, enter the country where you are both a citizen and Company Act of 1940 (mutual fund);
a resident at the time you complete this form. If you are Dividends, interest, or royalties from units of beneficial
not a resident in any country in which you have interest in a unit investment trust that are (or were upon
citizenship, enter the country where you were most issuance) publicly offered and are registered with the SEC
recently a resident. However, if you are a U. S. citizen, you under the Securities Act of 1933; and
should not complete this form even if you hold citizenship Income related to loans of any of the above securities.
in another jurisdiction. Instead, provide Form W-9. Line 6. If you are providing this Form W-8BEN to
Line 3. Your permanent residence address is the document yourself as an account holder with respect to a
address in the country where you claim to be a resident financial account (as defined in Regulations section
for purposes of that country’s income tax. If you are 1.1471-5(b)) that you hold at a U.S. office of a financial
completing Form W-8BEN to claim a reduced rate of institution (including a U.S. branch of an FFI) and you
withholding under an income tax treaty, you must receive U.S. source income reportable on Form 1042-S
determine your residency in the manner required by the associated with this form, you must provide the TIN issued
treaty. Do not show the address of a financial institution, a to you by your jurisdiction of tax residence identified on
post office box, or an address used solely for mailing line 3 unless:
purposes. If you do not have a tax residence in any You have not been issued a TIN (including if the
country, your permanent residence is where you normally jurisdiction does not issue TINs), or
reside. You are a resident of a U.S. possession.
If you reside in a country that does not use street If you are providing this form to document a financial
addresses, you may enter a descriptive address on line 3. account described above but you do not enter a TIN on
The address must accurately indicate your permanent line 6, and you are not a resident of a U.S. possession,
residence in the manner used in your jurisdiction. you must provide the withholding agent with an
explanation for why you have not been issued a TIN. For
Line 4. Enter your mailing address only if it is different this purpose, an explanation is a statement that you are
from the address you show on line 3.

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not legally required to obtain a TIN in your jurisdiction of Scholarship and fellowship grants, later, for more
tax residence. The explanation may be written on line 6, in information.
the margins of the form, or on a separate attached This line is generally not applicable to treaty benefits
statement associated with the form. If you are writing the under an interest or dividends (other than dividends
explanation on line 6, you may shorten it to “not legally subject to a preferential rate based on ownership) article
required.” Do not write “not applicable.” of a treaty.
In addition, if you are not using this form to document a
Nonresident alien who becomes a resident alien.
financial account described above, you may provide the
Generally, only a nonresident alien individual can use the
TIN issued to you by your jurisdiction of tax residence on
terms of a tax treaty to reduce or eliminate U.S. tax on
line 6 for purposes of claiming treaty benefits (rather than
certain types of income. However, most tax treaties
providing a U.S. TIN on line 5, if required).
contain a provision known as a “saving clause” which
Line 7. This line may be used by the filer of Form preserves or “saves” the right of each country to tax its
W-8BEN or by the withholding agent to whom it is own residents as if no tax treaty existed. Exceptions
provided to include any referencing information that is specified in the saving clause may permit an exemption
useful to the withholding agent in carrying out its from tax to continue for certain types of income even after
obligations. For example, withholding agents who are the recipient has otherwise become a U.S. resident alien
required to associate the Form W-8BEN with a particular for tax purposes. The individual must use Form W-9 to
Form W-8IMY may want to use line 7 for a referencing claim the tax treaty benefit. See the instructions for Form
number or code that will make the association clear. A W-9 for more information. Also see Nonresident alien
beneficial owner can use line 7 to include the number of student or researcher who becomes a resident alien, later,
the account for which he or she is providing the form. A for an example.
foreign single owner of a disregarded entity can use line 7
Scholarship and fellowship grants. A nonresident
to inform the withholding agent that the account to which a
alien student (including a trainee or business apprentice)
payment is made or credited is in the name of the
or researcher who receives noncompensatory scholarship
disregarded entity (see the instructions for line 1).
or fellowship income can use Form W-8BEN to claim
Line 8. If you are providing this Form W-8BEN to benefits under a tax treaty that apply to reduce or
document yourself as an account holder with respect to a eliminate U.S. tax on such income. No Form W-8BEN is
financial account as described above in line 6 that you required unless a treaty benefit is being claimed. A
hold with a U.S. office of a financial institution (including a nonresident alien student or researcher who receives
U.S. branch of an FFI), provide your date of birth. Use the compensatory scholarship or fellowship income must use
following format to input your information: MM-DD-YYYY. Form 8233, instead of Form W-8BEN, to claim any
For example, if you were born on April 15, 1956, you benefits of a tax treaty that apply to that income. The
would enter 04-15-1956. student or researcher must use Form W-4 for any part of
such income for which he or she is not claiming a tax
Part II treaty withholding exemption. Do not use Form W-8BEN
Line 9. If you are claiming treaty benefits as a resident of for compensatory scholarship or fellowship income. See
a foreign country with which the United States has an Compensation for Dependent Personal Services in the
income tax treaty for payments subject to withholding Instructions for Form 8233.
under chapter 3, identify the country where you claim to If you are a nonresident alien individual who
be a resident for income tax treaty purposes. For treaty TIP received noncompensatory scholarship or
purposes, a person is a resident of a treaty country if the fellowship income and personal services income
person is a resident of that country under the terms of the (including compensatory scholarship or fellowship
treaty. A list of U.S. tax treaties is available at IRS.gov/ income) from the same withholding agent, you may use
Individuals/International-Taxpayers/Tax-Treaties. Form 8233 to claim a tax treaty withholding exemption for
If you are related to the withholding agent within part or all of both types of income.
! the meaning of section 267(b) or 707(b) and the Completing lines 3 and 9. Most tax treaties that
CAUTION aggregate amount subject to withholding received
contain an article exempting scholarship or fellowship
during the calendar year exceeds $500,000, then you are grant income from taxation require that the recipient be a
generally required to file Form 8833, Treaty-Based Return resident of the other treaty country at the time of, or
Position Disclosure Under Section 6114 or 7701(b), immediately prior to, entry into the United States. Thus, a
available at IRS.gov/Form8833. See the Instructions for student or researcher may claim the exemption even if he
Form 8833 for more information on the filing requirements. or she no longer has a permanent address in the other
treaty country after entry into the United States. If this is
Line 10. Line 10 must be used only if you are claiming the case, you can provide a U.S. address on line 3 and
treaty benefits that require that you meet conditions not still be eligible for the exemption if all other conditions
covered by the representations you make on line 9 and required by the tax treaty are met. You must also identify
Part III. For example, persons claiming treaty benefits on on line 9 the tax treaty country of which you were a
royalties must complete this line if the treaty contains resident at the time of, or immediately prior to, your entry
different withholding rates for different types of royalties. into the United States.
However, this line should always be completed by foreign Completing line 10. You must complete line 10 if you
students and researchers claiming treaty benefits. See are a student or researcher claiming an exemption from

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taxation on your noncompensatory scholarship or subject to reporting rules and backup withholding unless
fellowship grant income under a tax treaty. Form W-8BEN or a substitute form is filed to notify the
Nonresident alien student or researcher who broker or barter exchange that you are an exempt foreign
becomes a resident alien. You must use Form W-9 to person.
claim an exception to a saving clause. See Nonresident You are an exempt foreign person for a calendar year
alien who becomes a resident alien, earlier, for a general in which:
explanation of saving clauses and exceptions to them. You are a nonresident alien individual or a foreign
Example. Article 20 of the United States-China corporation, partnership, estate, or trust;
income tax treaty allows an exemption from tax for You are an individual who has not been, and does not
scholarship income received by a Chinese student plan to be, present in the United States for a total of 183
temporarily present in the United States. Under U.S. law, days or more during the calendar year; and
this student will become a resident alien for tax purposes You are neither engaged, nor plan to be engaged
if his or her stay in the United States exceeds 5 calendar during the year, in a U.S. trade or business that has
years. However, paragraph 2 of the first protocol to the effectively connected gains from transactions with a
United States-China treaty (dated April 30, 1984) allows broker or barter exchange.
the provisions of Article 20 to continue to apply even after
the Chinese student becomes a resident alien of the Paperwork Reduction Act Notice. We ask for the
United States. A Chinese student who qualifies for this information on this form to carry out the Internal Revenue
exception (under paragraph 2 of the first protocol) and is laws of the United States. You are required to provide the
relying on this exception to claim an exemption from tax information. We need it to ensure that you are complying
on his or her scholarship or fellowship income would with these laws and to allow us to figure and collect the
complete Form W-9. right amount of tax.
You are not required to provide the information
Part III
requested on a form that is subject to the Paperwork
Form W-8BEN must be signed and dated by the beneficial Reduction Act unless the form displays a valid OMB
owner of the amount subject to withholding or the account control number. Books or records relating to a form or its
holder of an FFI (or an agent with legal authority to act on instructions must be retained as long as their contents
the person’s behalf). If Form W-8BEN is completed by an may become material in the administration of any Internal
agent acting under a duly authorized power of attorney for Revenue law. Generally, tax returns and return
the beneficial owner or account holder, the form must be information are confidential, as required by section 6103.
accompanied by the power of attorney in proper form or a
copy thereof specifically authorizing the agent to The time needed to complete and file this form will vary
represent the principal in making, executing, and depending on individual circumstances. The estimated
presenting the form. Form 2848 can be used for this burden for business taxpayers filing this form is approved
purpose. The agent, as well as the beneficial owner or under OMB control number 1545-0123. The estimated
account holder, may incur liability for the penalties burden for all other taxpayers who file this form is:
provided for an erroneous, false, or fraudulent form. Recordkeeping, 2 hr., 52 min.; Learning about the law
or the form, 2 hr., 05 min.; Preparing the form, 2 hr., 13
A withholding agent may allow you to provide this form
min.
with an electronic signature. The electronic signature must
indicate that the form was electronically signed by a If you have comments concerning the accuracy of
person authorized to do so (for example, with a time and these time estimates or suggestions for making this form
date stamp and statement that the form has been simpler, we would be happy to hear from you. You can
electronically signed). Simply typing your name into the send us comments from IRS.gov/FormComments.
signature line is not an electronic signature.
You can write to Internal Revenue Service, Tax Forms
If any information on Form W-8BEN becomes and Publications, 1111 Constitution Ave. NW, IR-6526,
! incorrect, you must submit a new form within 30 Washington, DC 20224. Do not send Form W-8BEN to
CAUTION days unless you are no longer an account holder this office. Instead, give it to your withholding agent.
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

Instructions for Form W-8BEN (Rev. 7-2017) -7-

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