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Foreign Government or Other Foreign Organization for

the account holders is a specified U.S. person or a

United States Tax Withholding and Reporting, to certify to

U.S.-owned foreign entity (unless the account is otherwise

your exemption and identify your chapter 4 status.

excepted from U.S. account status for chapter 4

However, you should provide Form W-8BEN-E if you are

purposes).

claiming treaty benefits, and you may provide this form if

Change in circumstances. If a change in

you are only claiming you are a foreign person exempt

circumstances makes any information on the Form

from backup withholding or documenting your chapter 4

W-8BEN-E you have submitted incorrect for purposes of

status. For example, a foreign tax-exempt organization

either chapter 3 or chapter 4, you must notify the

under section 501(c) receiving royalty income that is not

withholding agent or financial institution maintaining your

exempt because it is taxable as unrelated business

account within 30 days of the change in circumstances by

income but that is eligible for a reduced rate of withholding

providing the documentation required in Regulations

under a royalty article of a tax treaty should provide Form

section 1.1471-3(c)(6)(ii)(E)(2). See Regulations sections

W-8BEN-E. You should use Form W-8ECI if you are

1.1441-1(e)(4)(ii)(D) for the definition of change in

receiving effectively connected income (for example,

circumstances for purposes of chapter 3, and 1.1471-3(c)

income from commercial activities that is not exempt

(6)(ii)(E) for purposes of chapter 4.

under an applicable section of the Code).

With respect to an FFI claiming a chapter 4 status

You are a foreign reverse hybrid entity transmitting

under an applicable IGA, a change in

documentation provided by your interest holders to claim

circumstances includes when the jurisdiction

treaty benefits on their behalf. Instead, provide Form

CAUTION

where the FFI is organized or resident (or the jurisdiction

W-8IMY. A foreign reverse hybrid entity also may not use

identified in Part II of the form) was included on the list of

this form to attempt to claim treaty benefits on its own

jurisdictions treated as having an intergovernmental

behalf. See Foreign Reverse Hybrid Entities, later.

agreement in effect and is removed from that list or when

You are a withholding foreign partnership or a

the FATCA status of the jurisdiction changes (for

withholding foreign trust within the meaning of sections

example, from Model 2 to Model 1). The list of

1441 and 1442 and the accompanying regulations.

agreements is maintained at

Instead, provide Form W-8IMY.

center/tax-policy/treaties/Pages/FATCA-Archive.aspx.

You are a foreign partnership or foreign grantor trust

providing documentation for purposes of section 1446.

Expiration of Form W-8BEN-E. Generally, a Form

Instead, provide Form W-8IMY and accompanying

W-8BEN-E will remain valid for purposes of both chapters

documentation.

3 and 4 for a period starting on the date the form is signed

You are a foreign branch of a U.S. financial institution

and ending on the last day of the third succeeding

that is an FFI (other than a qualified intermediary branch)

calendar year, unless a change in circumstances makes

under an applicable Model 1 IGA. For purposes of

any information on the form incorrect. For example, a

identifying yourself to withholding agents, you may submit

Form W-8BEN signed on September 30, 2014, remains

Form W-9 to certify to your U.S. status.

valid through December 31, 2017.

Giving Form W-8BEN-E to the withholding agent. Do

However, under certain conditions a Form W-8BEN-E

not send Form W-8BEN-E to the IRS. Instead, give it to

will remain in effect indefinitely absent a change of

the person who is requesting it from you. Generally, this

circumstances. See Regulations sections 1.1441-1(e)(4)

will be the person from whom you receive the payment,

(ii) and 1.1471-3(c)(6)(ii) for the period of validity for

who credits your account, or a partnership that allocates

chapters 3 and 4 purposes, respectively.

income to you. An FFI may also request this form from you

Definitions

to document the status of your account.

When to provide Form W-8BEN-E to the withholding

Account holder. An account holder is generally the

agent. Give Form W-8BEN-E to the person requesting it

person listed or identified as the holder or owner of a

before the payment is made to you, credited to your

financial account. For example, if a partnership is listed as

account, or allocated. If you do not provide this form, the

the holder or owner of a financial account, then the

withholding agent may have to withhold at the 30% rate

partnership is the account holder, rather than the partners

(as applicable under chapters 3 or 4), backup withholding

of the partnership. However, an account that is held by a

rate, or the rate applicable under section 1446. If you

disregarded entity (other than a disregarded entity treated

receive more than one type of income from a single

as an FFI for chapter 4 purposes) is treated as held by the

withholding agent for which you claim different benefits,

entity's single owner.

the withholding agent may, at its option, require you to

Amounts subject to chapter 3 withholding. Generally,

submit a Form W-8BEN-E for each type of income.

an amount subject to chapter 3 withholding is an amount

Generally, a separate Form W-8BEN-E must be given to

from sources within the United States that is fixed or

each withholding agent.

determinable annual or periodical (FDAP) income. FDAP

Note. If you own the income with one or more other

income is all income included in gross income, including

persons, the income will be treated by the withholding

interest (as well as OID), dividends, rents, royalties, and

agent as owned by a foreign person that is a beneficial

compensation. Amounts subject to chapter 3 withholding

owner of a payment only if Form W-8BEN or W-8BEN-E

do not include amounts that are not FDAP, such as most

(or other applicable document) is provided by each of the

gains from the sale of property (including market discount

owners. An account will be treated as a U.S. account for

and option premiums), as well as other specific items of

chapter 4 purposes by an FFI requesting this form if any of

-3-

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 3

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