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


Instructions for
Department of the Treasury
Internal Revenue Service
Form W-8BEN-E
(Rev. July 2017)
Certificate of Status of Beneficial Owner for
United States Tax Withholding and Reporting (Entities)
Section references are to the Internal Revenue Code
General Instructions
unless otherwise noted.
For definitions of terms used throughout these
Future Developments
instructions, see Definitions, later.
For the latest information about developments related to
Purpose of Form
Form W-8BEN-E and its instructions, such as legislation
This form is used by foreign entities to document their
enacted after they were published, go to
statuses for purposes of chapter 3 and chapter 4, as well
as for certain other Code provisions as described later in
these instructions.
What's New
Foreign persons are subject to U.S. tax at a 30% rate
Limited FFIs and limited branches. Limited FFI and
on income they receive from U.S. sources that consists of:
limited branch statuses expired on December 31, 2016,
Interest (including certain original issue discount (OID));
and have been removed from this form and the
Sponsored FFIs and sponsored direct reporting
NFFEs. As of January 1, 2017, sponsored FFIs that are
registered deemed-compliant FFIs and sponsored direct
Compensation for, or in expectation of, services
reporting NFFEs are required to obtain their own GIINs to
be provided on this form and can no longer provide the
Substitute payments in a securities lending transaction;
sponsoring entity’s GIIN. This form has been updated to
reflect this requirement.
Other fixed or determinable annual or periodical gains,
Nonreporting IGA FFIs. This form and these
profits, or income.
instructions have been updated to reflect the
requirements for withholding agents to document
This tax is imposed on the gross amount paid and is
nonreporting IGA FFIs in the Treasury regulations. These
generally collected by withholding under section 1441 or
instructions also clarify that nonreporting IGA FFIs that are
1442 on that amount. A payment is considered to have
sponsored entities should provide their own GIIN (if
been made whether it is made directly to the beneficial
required) and should not provide the GIIN of the
owner or to another person, such as an intermediary,
sponsoring entity. See the instructions to Part XII. In
agent, or partnership, for the benefit of the beneficial
addition, these instructions provide that a trustee of a
trustee-documented trust that is a foreign person should
In addition, section 1446 requires a partnership
provide the GIIN it received when it registered as a
conducting a trade or business in the United States to
participating FFI (including a reporting Model 2 FFI) or
withhold tax on a foreign partner’s distributive share of the
reporting Model 1 FFI.
partnership’s effectively connected taxable income.
Foreign taxpayer identification numbers (TINs).
Generally, a foreign person that is a partner in a
These instructions have been updated to require a foreign
partnership that submits a Form W-8 for purposes of
TIN (except in certain cases) to be provided on this form
section 1441 or 1442 will satisfy the documentation
for certain foreign account holders of a financial account
requirements under section 1446 as well. However, in
maintained at a U.S. office or branch of a financial
some cases the documentation requirements of sections
institution. See the instructions to line 9b for exceptions to
1441 and 1442 do not match the documentation
this requirement.
requirements of section 1446. See Regulations sections
1.1446-1 through 1.1446-6.
A withholding agent or payer of the income may rely on
a properly completed Form W-8BEN-E to treat a payment
Note. If you are a resident in a FATCA partner jurisdiction
associated with the Form W-8BEN-E as a payment to a
(that is, a Model 1 IGA jurisdiction with reciprocity), certain
foreign person who beneficially owns the amounts paid. If
tax account information may be provided to your
applicable, the withholding agent may rely on the Form
jurisdiction of residence.
W-8BEN-E to apply a reduced rate of, or exemption from,
withholding. If you receive certain types of income, you
must provide Form W-8BEN-E to:
Jul 19, 2017
Cat. No. 59691Z


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