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Claim that you are the beneficial owner of the income

payment from a withholding agent, receiving a payment

for which Form W-8BEN-E is being provided or a partner

subject to chapter 3 withholding, or if you are an entity

in a partnership subject to section 1446; and

maintaining an account with an FFI requesting this form.

If applicable, claim a reduced rate of, or exemption

Do not use Form W-8BEN-E if:

from, withholding as a resident of a foreign country with

You are a U.S. person (including U.S. citizens, resident

which the United States has an income tax treaty.

aliens, and entities treated as U.S. persons, such as a

You may also use Form W-8BEN-E to identify income

corporation organized under the law of a state). Instead,

from a notional principal contract that is not effectively

use Form W-9, Request for Taxpayer Identification

connected with the conduct of a trade or business in the

Number and Certification.

United States to establish the exception to reporting such

You are a foreign insurance company that has made an

income on Form 1042-S. See Regulations section

election under section 953(d) to be treated as a U.S.

1.1461-1(c)(2)(ii)(F).

person. Instead, provide a withholding agent with Form

Form W-8BEN-E may also be used to claim exemption

W-9 to certify to your U.S. status even if you are

from withholding for portfolio interest pursuant to section

considered an FFI for purposes of chapter 4.

881(c). The portfolio interest exemption does not apply to

You are a nonresident alien individual. Instead, use

payments of interest for which the recipient is a 10 percent

Form W-8BEN, Certificate of Foreign Status of Beneficial

shareholder of the payer or to payments of interest

Owner for United States Tax Withholding and Reporting

received by a controlled foreign corporation from a related

(Individuals), or Form 8233, Exemption From Withholding

person. See sections 881(c)(3) and 881(c)(5). A future

on Compensation for Independent (and Certain

version of this form may require that persons receiving

Dependent) Personal Services of a Nonresident Alien

interest payments to which this form relates identify any

Individual, as applicable.

obligation with respect to which they have one of these

You are a disregarded entity, branch, or flow-through

prohibited relationships.

entity for U.S. tax purposes. However, you may use this

form if you are a disregarded entity or flow-through entity

You may also be required to submit Form W-8BEN-E to

using this form either solely to document your chapter 4

claim an exception from domestic information reporting on

status (because you hold an account with an FFI) or, if you

Form 1099 and backup withholding (at the backup

are a disregarded entity or a partnership, to claim treaty

withholding rate under section 3406) for certain types of

benefits because you are a hybrid entity liable to tax as a

income. Such income includes:

resident for treaty purposes. See Special Instructions for

Broker proceeds.

Hybrid Entities, later. A flow-through entity may also use

Short-term (183 days or less) original issue discount

this form for purposes of documenting itself as a

(short-term OID).

participating payee for purposes of section 6050W. If you

Bank deposit interest.

are a disregarded entity with a single owner or branch of

Foreign source interest, dividends, rents, or royalties.

an FFI, the single owner, if such owner is a foreign person,

Provide Form W-8BEN-E to the withholding agent or

should provide Form W-8BEN or Form W-8BEN-E (as

payer before income is paid or credited to you. Failure to

appropriate). If the single owner is a U.S. person, a Form

provide a Form W-8BEN-E when requested may lead to

W-9 should be provided. If you are a partnership, you

withholding at a 30% rate or the backup withholding rate

should provide a Form W-8IMY, Certificate of Foreign

in certain cases when you receive a payment to which

Intermediary, Foreign Flow-Through Entity, or Certain

backup withholding applies.

U.S. Branches for United States Tax Withholding and

Reporting.

In addition to the requirements of chapter 3, chapter 4

You are acting as an intermediary (that is, acting not for

requires withholding agents to identify the chapter 4 status

your own account, but for the account of others as an

of entities that are payees receiving withholdable

agent, nominee, or custodian), a qualified intermediary

payments. A withholding agent may request this Form

(including a qualified intermediary acting as a qualified

W-8BEN-E to establish your chapter 4 status and avoid

derivatives dealer), or a qualified securities lender (QSL).

withholding at a 30% rate on such payments.

Instead, provide Form W-8IMY.

Chapter 4 also requires participating FFIs and certain

You are receiving income that is effectively connected

registered deemed-compliant FFIs to document their

with the conduct of a trade or business in the United

entity account holders in order to determine their

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

chapter 4 statuses regardless of whether withholding

Instead, provide Form W-8ECI, Certificate of Foreign

applies to any payments made to the entities. If you are an

Person’s Claim That Income Is Effectively Connected

entity maintaining an account with an FFI, the FFI may

With the Conduct of a Trade or Business in the United

request that you provide this Form W-8BEN-E in order to

States. If any of the income for which you have provided a

document your chapter 4 status.

Form W-8BEN-E becomes effectively connected, this is a

Additional information. For additional information and

change in circumstances and the Form W-8BEN-E is no

instructions for the withholding agent, see the Instructions

longer valid.

for the Requester of Forms W-8BEN, W-8BEN-E,

You are filing for a foreign government, international

W-8ECI, W-8EXP, and W-8IMY.

organization, foreign central bank of issue, foreign

tax-exempt organization, foreign private foundation, or

Who Must Provide Form W-8BEN-E

government of a U.S. possession claiming the

applicability of section 115(2), 501(c), 892, 895, or

You must give Form W-8BEN-E to the withholding agent

1443(b). Instead, provide Form W-8EXP, Certificate of

or payer if you are a foreign entity receiving a withholdable

-2-

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 2

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