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beginning on page 4 for circumstances under which you

test” for the calendar year is a resident alien. Any person

must provide a U.S. TIN.

not meeting either test is a nonresident alien individual.

Additionally, an alien individual who is a resident of a

Definitions

foreign country under the residence article of an income

tax treaty, or an alien individual who is a bona fide

Beneficial owner. For payments other than those for

resident of Puerto Rico, Guam, the Commonwealth of the

which a reduced rate of withholding is claimed under an

Northern Mariana Islands, the U.S. Virgin Islands, or

income tax treaty, the beneficial owner of income is

American Samoa is a nonresident alien individual. See

generally the person who is required under U.S. tax

Pub. 519, U.S. Tax Guide for Aliens, for more information

principles to include the income in gross income on a tax

on resident and nonresident alien status.

return. A person is not a beneficial owner of income,

however, to the extent that person is receiving the

Even though a nonresident alien individual

income as a nominee, agent, or custodian, or to the

married to a U.S. citizen or resident alien may

extent the person is a conduit whose participation in a

choose to be treated as a resident alien for

CAUTION

transaction is disregarded. In the case of amounts paid

certain purposes (for example, filing a joint income tax

that do not constitute income, beneficial ownership is

return), such individual is still treated as a nonresident

determined as if the payment were income.

alien for withholding tax purposes on all income except

wages.

Foreign partnerships, foreign simple trusts, and foreign

grantor trusts are not the beneficial owners of income

Flow-through entity. A flow-through entity is a foreign

paid to the partnership or trust. The beneficial owners of

partnership (other than a withholding foreign partnership),

income paid to a foreign partnership are generally the

a foreign simple or foreign grantor trust (other than a

partners in the partnership, provided that the partner is

withholding foreign trust), or, for payments for which a

not itself a partnership, foreign simple or grantor trust,

reduced rate of withholding is claimed under an income

nominee or other agent. The beneficial owners of income

tax treaty, any entity to the extent the entity is considered

paid to a foreign simple trust (that is, a foreign trust that is

to be fiscally transparent (see below) with respect to the

described in section 651(a)) are generally the

payment by an interest holder’s jurisdiction.

beneficiaries of the trust, if the beneficiary is not a foreign

For purposes of section 1446, a foreign partnership or

partnership, foreign simple or grantor trust, nominee or

foreign grantor trust must submit Form W-8IMY to

other agent. The beneficial owners of a foreign grantor

establish the partnership or grantor trust as a look

trust (that is, a foreign trust to the extent that all or a

through entity. The Form W-8IMY may be accompanied

portion of the income of the trust is treated as owned by

by this form or another version of Form W-8 or Form W-9

the grantor or another person under sections 671 through

to establish the foreign or domestic status of a partner or

679) are the persons treated as the owners of the trust.

grantor or other owner. See Regulations section

The beneficial owners of income paid to a foreign

1.1446-1.

complex trust (that is, a foreign trust that is not a foreign

simple trust or foreign grantor trust) is the trust itself.

Hybrid entity. A hybrid entity is any person (other than

an individual) that is treated as fiscally transparent (see

For purposes of section 1446, the same beneficial

below) in the United States but is not treated as fiscally

owner rules apply, except that under section 1446 a

transparent by a country with which the United States

foreign simple trust rather than the beneficiary provides

has an income tax treaty. Hybrid entity status is relevant

the form to the partnership.

for claiming treaty benefits. See the instructions for line

The beneficial owner of income paid to a foreign

9c on page 5.

estate is the estate itself.

Reverse hybrid entity. A reverse hybrid entity is any

Note. A payment to a U.S. partnership, U.S. trust, or

person (other than an individual) that is not fiscally

U.S. estate is treated as a payment to a U.S. payee that

transparent under U.S. tax law principles but that is

is not subject to 30% withholding. A U.S. partnership,

fiscally transparent under the laws of a jurisdiction with

trust, or estate should provide the withholding agent with

which the United States has an income tax treaty. See

a Form W-9. For purposes of section 1446, a U.S.

the instructions for line 9c on page 5.

grantor trust or disregarded entity shall not provide the

withholding agent a Form W-9 in its own right. Rather,

Fiscally transparent entity. An entity is treated as

the grantor or other owner shall provide the withholding

fiscally transparent with respect to an item of income for

agent the appropriate form.

which treaty benefits are claimed to the extent that the

interest holders in the entity must, on a current basis,

Foreign person. A foreign person includes a

take into account separately their shares of an item of

nonresident alien individual, a foreign corporation, a

income paid to the entity, whether or not distributed, and

foreign partnership, a foreign trust, a foreign estate, and

must determine the character of the items of income as if

any other person that is not a U.S. person. It also

they were realized directly from the sources from which

includes a foreign branch or office of a U.S. financial

realized by the entity. For example, partnerships,

institution or U.S. clearing organization if the foreign

common trust funds, and simple trusts or grantor trusts

branch is a qualified intermediary. Generally, a payment

are generally considered to be fiscally transparent with

to a U.S. branch of a foreign person is a payment to a

respect to items of income received by them.

foreign person.

Nonresident alien individual. Any individual who is not

Disregarded entity. A business entity that has a single

a citizen or resident alien of the United States is a

owner and is not a corporation under Regulations section

nonresident alien individual. An alien individual meeting

301.7701-2(b) is disregarded as an entity separate from

either the “green card test” or the “substantial presence

its owner.

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Form W-8ben - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding Page 4

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