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Instructions for

Department of the Treasury

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

If you receive certain types of income, you must

published in January 2017. These instructions include

provide Form W-8BEN to:

additional information on when a foreign TIN and date of

Establish that you are not a U.S. person;

birth are required to be included on Form W-8BEN. In

Claim that you are the beneficial owner of the income

addition, these instructions include information about the

for which Form W-8BEN is being provided or a foreign

use of electronic signatures.

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

General Instructions

is eligible for treaty benefits.

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;

Bank deposit interest;

Interest (including certain original issue discount (OID));

Foreign source interest, dividends, rents, or royalties;

Dividends;

and

Rents;

Proceeds from a wager placed by a nonresident alien

Royalties;

individual in the games of blackjack, baccarat, craps,

Premiums;

roulette, or big-6 wheel.

Annuities;

A withholding agent or payer of the income may rely on

Compensation for, or in expectation of, services

performed;

a properly completed Form W-8BEN to treat a payment

associated with the Form W-8BEN as a payment to a

Substitute payments in a securities lending transaction;

foreign person who beneficially owns the amounts paid. If

applicable, the withholding agent may rely on the Form

Other fixed or determinable annual or periodical gains,

profits, or income.

W-8BEN to apply a reduced rate of, or exemption from,

withholding at source.

This tax is imposed on the gross amount paid and is

generally collected by withholding under section 1441. A

Provide Form W-8BEN to the withholding agent or

payer before income is paid or credited to you. Failure to

payment is considered to have been made whether it is

made directly to the beneficial owner or to another person,

provide a Form W-8BEN when requested may lead to

withholding at the foreign-person withholding rate of 30%

such as an intermediary, agent, or partnership, for the

benefit of the beneficial owner.

or the backup withholding rate under section 3406.

Jul 11, 2017

Cat. No. 25576H

Instructions For Form W-8ben - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding And Reporting (Individuals) - 2017

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