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requirements of an applicable IGA or the regulations

arrow pointing to line 9a is a properly provided GIIN for

under chapter 4 (a related entity), you must check "Branch

this purpose.

treated as nonparticipating FFI."

Line 10. This line may be used by you or by the

Line 12. Enter the address of the branch or disregarded

withholding agent or FFI to include any referencing

entity.

information that is useful to the withholding agent to

Line 13. If you are a reporting Model 1 FFI, reporting

document the beneficial owner. For example, withholding

Model 2 FFI, or participating FFI, you must enter the GIIN

agents who are required to associate the Form

on line 13 of your branch that receives the payment. If you

W-8BEN-E with a particular Form W-8IMY may want to

are a disregarded entity that completed Part I, line 3 of this

use line 10 for a referencing number or code that will

form and are receiving payments associated with this

make the association clear. You may also want to use

form, enter your GIIN. Do not enter your GIIN on line 9. If

line 10 to include the number of the account for which you

you are a U.S. branch, enter a GIIN applicable to any

are providing the form. If you are a single owner of a

other branch of the FFI (including in its residence country).

disregarded entity you may use line 10 to inform the

withholding agent that the account to which a payment is

If you are in the process of registering your branch

made or credited is held in the name of the disregarded

with the IRS but have not received a GIIN, you

TIP

entity (unless the name of the disregarded entity is

may complete this line by writing “applied for.”

required to be provided on line 3).

However, the person requesting this form from you must

receive and verify your GIIN within 90 days.

You may also use line 10 to identify income from a

notional principal contract that is not effectively connected

Part III – Claim of Tax Treaty Benefits

with the conduct of a trade or business in the United

States.

Line 14a. If you are claiming a reduced rate of, or

Part II – Disregarded Entity

exemption from, withholding under an income tax treaty

you must enter the country where you are a resident for

or Branch Receiving Payment

income tax treaty purposes and check the box to certify

Complete Part II for a disregarded entity that has its own

that you are a resident of that country.

GIIN and is receiving a withholdable payment, or for a

Line 14b. If you are claiming a reduced rate of, or

branch (including a branch that is a disregarded entity that

exemption from, withholding under an income tax treaty

does not have a GIIN) operating in a jurisdiction other than

you must check the box to certify that you:

the country of residence identified in line 2. For example,

Derive the item of income for which the treaty benefit is

assume ABC Co., which is a participating FFI resident in

claimed, and

Country A, operates through a branch in Country B (which

Meet the limitation on benefits provision contained in

is a Model 1 IGA jurisdiction) and the branch is treated as

the treaty, if any.

a reporting Model 1 FFI under the terms of the Country B

An item of income may be derived by either the entity

Model 1 IGA. ABC Co. should not enter its GIIN on line 9,

receiving the item of income or by the interest holders in

and the Country B branch should complete this Part II by

the entity or, in certain circumstances, both. An item of

identifying itself as a reporting Model 1 IGA FFI and

income paid to an entity is considered to be derived by the

providing its GIIN on line 13. If the Country B branch

entity only if the entity is not fiscally transparent under the

receiving the payment is a disregarded entity you may be

laws of the entity’s jurisdiction with respect to the item of

required to provide its legal name on line 3.

income. An item of income paid to an entity shall be

If the disregarded entity receiving a withholdable

considered to be derived by the interest holder in the

payment has its own GIIN, Part II should be

entity only if:

TIP

completed regardless of whether it is in the same

The interest holder is not fiscally transparent in its

country as the single owner identified in Part I.

jurisdiction with respect to the item of income, and

The entity is considered to be fiscally transparent under

If you have multiple branches/disregarded entities

the laws of the interest holder’s jurisdiction with respect to

receiving payments from the same withholding agent and

the item of income. An item of income paid directly to a

the information in Part I is the same for each branch/

type of entity specifically identified in a treaty as a resident

disregarded entity that will receive payments, a

of a treaty jurisdiction is treated as derived by a resident of

withholding agent may accept a single Form W-8BEN-E

that treaty jurisdiction.

from you with a schedule attached that includes all of the

Limitation on benefits treaty provisions. If you are a

Part II information for each branch/disregarded entity

resident of a foreign country that has entered into an

rather than separate Forms W-8BEN-E to identify each

income tax treaty with the United States that contains a

branch/disregarded entity receiving payments associated

limitation on benefits (LOB) article, you must complete

with the form and an allocation of the payment to each

one of the checkboxes in line 14b. You may only check a

branch/disregarded entity.

box if the limitation on benefits article in that treaty

Line 11. Check the one box that applies. If no box

includes a provision that corresponds to the checkbox on

applies to the disregarded entity, you do not need to

which you are relying to claim treaty benefits. A particular

complete this part. If you check reporting Model 1 FFI,

treaty might not include every type of test for which a

reporting Model 2 FFI, or participating FFI, you must

checkbox is provided. For example, “Company that meets

complete line 13 (see below). If your branch is a branch of

the derivative benefits test” is generally not available to a

a reporting IGA FFI that cannot comply with the

-9-

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 9

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