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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

for compensatory scholarship or fellowship income. See

Line 9. If you are claiming treaty benefits as a resident of

Compensation for Dependent Personal Services in the

a foreign country with which the United States has an

Instructions for Form 8233.

income tax treaty for payments subject to withholding

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

received noncompensatory scholarship or

TIP

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

part or all of both types of income.

If you are related to the withholding agent within

the meaning of section 267(b) or 707(b) and the

Completing lines 3 and 9. Most tax treaties that

aggregate amount subject to withholding received

contain an article exempting scholarship or fellowship

CAUTION

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

-6-

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 6

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