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by a U.S. trade or business of another foreign corporation,

the entitlement to the dividend is determined, and that you

you must generally be a “qualified resident” of a treaty

satisfy the conditions of Article 28(2)(f)(aa) and (bb) and

country. See section 884 for the definition of interest paid

Article 28(4) of the treaty with respect to the dividends.

by a U.S. trade or business of a foreign corporation

Persons claiming treaty benefits on royalties if the treaty

(“branch interest”) and other applicable rules.

contains different withholding rates for different types of

royalties.

In general, a foreign corporation is a qualified resident

Persons claiming treaty benefits on interest other than

of a country if any of the following apply:

the generally applicable rate. For example, under the

It meets a 50% ownership and base erosion test.

United States-Australia treaty, the generally applicable

It is primarily and regularly traded on an established

interest rate is 10% under Article 11(2). However, interest

securities market in its country of residence or the United

may be exempt from withholding if the specific conditions

States.

under Article 11(3) are met.

It carries on an active trade or business in its country of

residence.

Parts IV Through XXVIII –

It gets a ruling from the IRS that it is a qualified resident.

Certification of Chapter 4 Status

See Regulations section 1.884-5 for the requirements that

must be met to satisfy each of these tests.

You should complete only one part of Parts IV through

XXVIII certifying to your chapter 4 status (if required). You

If you are claiming treaty benefits under an

are not required to complete a chapter 4 status

income tax treaty entered into force after

certification if you are not the payee of withholdable

December 31, 1986, do not check box 14c.

CAUTION

payment or you do not hold an account with an FFI

Instead, check box 14b.

requesting this form. Identify which part (if any) you should

complete by reference to the box you checked on line 5.

Line 15. Line 15 must be used only if you are claiming

An entity that selects nonparticipating FFI, participating

treaty benefits that require that you meet conditions not

FFI, registered deemed-compliant FFI (other than a

covered by the representations you make in line 14 (or

sponsored FFI), reporting Model 1 FFI, reporting Model 2

other certifications on the form). This line is generally not

FFI, or direct reporting NFFE (other than a sponsored

applicable to claiming treaty benefits under an interest or

direct reporting NFFE) on line 5 is not required to

dividends (other than dividends subject to a preferential

complete any of the certifications in Parts IV through

rate based on ownership) article of a treaty or other

XXVIII.

income article, unless such article requires additional

representations. For example, certain treaties allow for a

IGA. In lieu of the certifications contained in Parts IV

zero rate on dividends for certain qualified residents

through XXVIII of Form W-8BEN-E, in certain cases you

provided that additional requirements are met, such as

may provide an alternate certification to a withholding

ownership percentage, ownership period, and that the

agent. See Entities Providing Certifications Under an

resident meet a combination of tests under an applicable

Applicable IGA under Special Instructions, later.

LOB article. You should indicate the specific treaty article

and paragraph or subparagraph, as applicable. You

Part IV – Sponsored FFI

should also use this space to set out the requirements you

meet under the identified treaty article.

Line 16. If you are a sponsored FFI described in

The following are examples of persons who should

Regulations section 1.1471-5(f)(1)(i)(F), enter the name of

complete this line:

the sponsoring entity that has agreed to fulfill the due

Exempt organizations claiming treaty benefits under the

diligence, reporting, and withholding obligations (as

exempt organization articles of the treaties with Canada,

applicable) on behalf of the sponsored FFI identified in

Mexico, Germany, and the Netherlands.

line 1. You must provide your GIIN on line 9.

Foreign corporations that are claiming a preferential

Line 17. You must check the applicable box to certify that

rate applicable to dividends based on ownership of a

you are either a sponsored investment entity or sponsored

specific percentage of stock in the entity paying the

controlled foreign corporation (within the meaning of

dividend and owning the stock for a specified period of

section 957(a)) and that you satisfy the other relevant

time. Such persons should provide the percentage of

requirements for this status.

ownership and the period of time they owned the stock.

For example, under the United States-Italy treaty, to claim

Part V – Certified Deemed-Compliant

the 5% dividend rate, the Italian corporation must own

Nonregistering Local Bank

25% of the voting stock for a 12-month period.

In addition, for example, if you qualify for and are

Line 18. If you are a certified deemed-compliant

claiming a zero rate on dividend payments under Article

nonregistering local bank, you must check the box to

10(3) of the United States-Germany income tax treaty,

certify that you meet all of the requirements for this

you should fill out line 15 with “Article 10(3),” “0,” and

certified deemed-compliant status.

“dividends” in the spaces provided. In the space provided

Part VI – Certified Deemed-Compliant

for an explanation, you may write that you are the

beneficial owner of the dividends, you are a resident of

FFI With Only Low-Value Accounts

Germany, you have directly owned shares representing

80% or more of the voting power of the company paying

Line 19. If you are a certified deemed-compliant FFI with

the dividends for the 12-month period ending on the date

only low-value accounts, you must check the box to certify

-11-

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

Instructions For Form W-8ben(E) - Certificate Of Entities Status Of Beneficial Owner For United States Tax Withholding And Reporting (Entities) Page 11

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