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person who is requesting it from you. Generally, this will

Establishing status for chapter 4 purposes. A foreign

be the person from whom you receive the payment, who

financial institution (FFI) may rely on a properly completed

credits your account, or a partnership that allocates

Form W-8BEN to establish your chapter 4 status as a

income to you. An FFI may also request this form from you

foreign person. The Form W-8BEN should be provided to

to document your account as other than a U.S. account.

the FFI when requested. Failure to do so could result in

Give Form W-8BEN to the person requesting it before the

30% withholding on income paid or credited to you as a

payment is made to you, credited to your account, or

recalcitrant account holder from sources within the United

allocated. If you do not provide this form, the withholding

States. See the definition of amounts subject to

agent may have to withhold at the 30% rate (under

withholding, later.

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

Who Must Provide Form W-8BEN

for each different type of income. Generally, a separate

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

Change in circumstances. If a change in circumstances

status as a U.S. person.

makes any information on the Form W-8BEN you have

You are acting as a foreign intermediary (that is, acting

submitted incorrect, you must notify the withholding agent,

not for your own account, but for the account of others as

payer, or FFI with which you hold an account within 30

an agent, nominee, or custodian). Instead, provide Form

days of the change in circumstances and you must file a

W-8IMY.

new Form W-8BEN or other appropriate form.

You are a nonresident alien individual who claims

If you use Form W-8BEN to certify that you are a

exemption from withholding on compensation for

foreign person, a change of address to an address in the

independent or dependent personal services performed in

United States is a change in circumstances. Generally, a

the United States. Instead, provide Form 8233 or Form

change of address within the same foreign country or to

W-4.

another foreign country is not a change in circumstances.

You are receiving income that is effectively connected

However, if you use Form W-8BEN to claim treaty

with the conduct of a trade or business in the United

benefits, a move to the United States or outside the

States, unless it is allocable to you through a partnership.

country where you have been claiming treaty benefits is a

Instead, provide Form W-8ECI. If any of the income for

change in circumstances. In that case, you must notify the

which you have provided a Form W-8BEN becomes

withholding agent, payer, or FFI within 30 days of the

effectively connected, this is a change in circumstances

move.

and Form W-8BEN is no longer valid with respect to such

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

30% withholding rate under section 1441 or the

Giving Form W-8BEN to the withholding agent. Do

withholding tax on a foreign partner's share of effectively

not send Form W-8BEN to the IRS. Instead, give it to the

-2-

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

Instructions For Form W-8ben - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding And Reporting (Individuals) - 2017 Page 2

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