Looking for a Irs Forms And Templates? Download it for free!

have registered with the IRS and been assigned a GIIN

checking a box on this line, you are representing that you

associated with the legal name of the disregarded entity;

qualify for this classification in your country of residence.

2) are a reporting Model 1 FFI or reporting Model 2 FFI;

For most of the chapter 4 statuses, you are

and 3) are not a hybrid entity using this form to claim

required to complete an additional part of this form

TIP

treaty benefits.

certifying that you meet the conditions of the

If you are not required to provide the legal name of

status indicated on line 5. Complete the required portion

the disregarded entity, you may want to notify the

of this form before signing and providing it to the

withholding agent that you are a disregarded

withholding agent. See Entities Providing Certifications

CAUTION

entity receiving a payment or maintaining an account by

Under an Applicable IGA under Special Instructions, later.

indicating the name of the disregarded entity on line 10. If

you wish to report the name of a disregarded entity

FFIs Covered by an IGA and Related Entities

holding an account with the withholding agent requesting

A reporting IGA FFI resident in, or established under the

this form for only information purposes (that is, the

laws of, a jurisdiction covered by a Model 1 IGA should

disregarded entity is not reported on line 1 or in Part II of

check “Reporting Model 1 FFI.” A reporting FFI resident

this form), you may enter the disregarded entity's name on

in, or established under the laws of, a jurisdiction covered

line 3.

by a Model 2 IGA should check “Reporting Model 2 FFI.” If

you are treated as a registered deemed-compliant FFI

Line 4. Check the one box that applies. By checking a

under an applicable IGA, you should check “Nonreporting

box, you are representing that you qualify for the

IGA FFI” rather than “registered deemed-compliant FFI”

classification indicated. You must check the box that

and provide your GIIN.

represents your classification (for example, corporation,

partnership, trust, estate, etc.) under U.S. tax principles

In general, if you are treated as a nonreporting IGA FFI

(not under the law of a treaty country). If you are providing

under an applicable IGA, you should check “Nonreporting

Form W-8BEN-E to an FFI solely for purposes of

IGA FFI” even if you meet the qualifications for

documenting yourself for chapter 4 purposes as an

deemed-compliant status or are an exempt beneficial

account holder of an account maintained by an FFI, you

owner under the chapter 4 regulations. In such a case,

do not need to complete line 4.

you should not also check your applicable status under

the regulations but should provide your GIIN on line 9, if

If you are a partnership, disregarded entity, simple

applicable. If you are an owner-documented FFI that is

trust, or grantor trust receiving a payment for which treaty

treated as a nonreporting IGA FFI under an applicable

benefits are being claimed by such entity, you must check

IGA you must check “Owner-documented FFI” and

the “Partnership,” “Disregarded entity,” “Simple trust,” or

complete Part X.

“Grantor trust” box. For such a case, you must also check

the “yes” box to indicate that you are a hybrid entity

An FFI that is related to a reporting IGA FFI and that is

making a treaty claim. You may only check the “no” box if

treated as a nonparticipating FFI in its country of

(1) you are a disregarded entity, partnership, simple trust,

residence should check “Nonparticipating FFI” in line 5.

or grantor trust and are using the form solely for purposes

If you are an FFI in a jurisdiction treated as having an

of documenting yourself as an account holder of an FFI

IGA in effect, you should not check “Participating FFI” but

and the form is not associated with a withholdable

rather should check “Reporting Model 1 FFI” or “Reporting

payment or a reportable amount or (2) you are using this

Model 2 FFI” as applicable. See

form solely for purposes of documenting your status as a

resource-center/tax-policy/treaties/Pages/FATCA-

participating payee for purposes of section 6050W. In

Archive.aspx

for a list of jurisdictions treated as having an

such cases, you are not required to complete line 4, but

IGA in effect.

you may check the “no” box if you choose to complete

line 4. You may also use Form W-8IMY to document

Non-Profit Organizations Covered by an IGA

yourself as an account holder of an FFI.

If you are a non-profit entity that is established and

Only entities that are tax-exempt under section

maintained in a jurisdiction treated as having an IGA in

501(c) should check the “Tax-exempt

effect and you meet the definition of “active NFFE”under

organization” box for purposes of line 4. Such

Annex I of the applicable IGA, you should not check a box

CAUTION

organizations should use Form W-8BEN-E only if they are

on line 5 if you are providing this form to an FFI for

claiming a reduced rate of withholding under an income

purposes of documenting yourself as an account holder.

tax treaty or a Code exception other than section 501(c) or

Instead, you should provide a certification of your status

if they are using this form solely for purposes of

under the IGA. See Entities Providing Certifications Under

documenting themselves as an account holder with an

an Applicable IGA under Special Instructions, later.

FFI. However, if you are a private foundation you should

check “Private Foundation” instead of “Tax-exempt

Account That Is Not a Financial Account

organization.”

If you are providing this form to document an account you

hold with a foreign financial institution that is not a

Line 5. Check the one box that applies to your chapter 4

financial account under Regulations section 1.1471-5(b)

status. You are only required to provide a chapter 4 status

(2), check the “Account that is not a financial account” box

on this form if you are the payee of a withholdable

on line 5.

payment or are documenting the status of a financial

Line 6. Enter the permanent residence address of the

account you hold with an FFI requesting this form. By

entity identified in line 1. Your permanent residence

-7-

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 7

Related Articles

Related forms

Related Categories