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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

broker or barter exchange that you are an exempt foreign

Nonresident alien student or researcher who

person.

becomes a resident alien. You must use Form W-9 to

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

corporation, partnership, estate, or trust;

Example. Article 20 of the United States-China

You are an individual who has not been, and does not

income tax treaty allows an exemption from tax for

plan to be, present in the United States for a total of 183

scholarship income received by a Chinese student

days or more during the calendar year; and

temporarily present in the United States. Under U.S. law,

You are neither engaged, nor plan to be engaged

this student will become a resident alien for tax purposes

during the year, in a U.S. trade or business that has

if his or her stay in the United States exceeds 5 calendar

effectively connected gains from transactions with a

years. However, paragraph 2 of the first protocol to the

broker or barter exchange.

United States-China treaty (dated April 30, 1984) allows

the provisions of Article 20 to continue to apply even after

Paperwork Reduction Act Notice. We ask for the

the Chinese student becomes a resident alien of the

information on this form to carry out the Internal Revenue

United States. A Chinese student who qualifies for this

laws of the United States. You are required to provide the

exception (under paragraph 2 of the first protocol) and is

information. We need it to ensure that you are complying

relying on this exception to claim an exemption from tax

with these laws and to allow us to figure and collect the

on his or her scholarship or fellowship income would

right amount of tax.

complete Form W-9.

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

The time needed to complete and file this form will vary

copy thereof specifically authorizing the agent to

depending on individual circumstances. The estimated

represent the principal in making, executing, and

burden for business taxpayers filing this form is approved

presenting the form. Form 2848 can be used for this

under OMB control number 1545-0123. The estimated

purpose. The agent, as well as the beneficial owner or

burden for all other taxpayers who file this form is:

account holder, may incur liability for the penalties

Recordkeeping, 2 hr., 52 min.; Learning about the law

provided for an erroneous, false, or fraudulent form.

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

days unless you are no longer an account holder

this office. Instead, give it to your withholding agent.

CAUTION

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

-7-

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 7

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