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Instructions for Form

Department of the Treasury

Internal Revenue Service

W-8BEN

(Rev. January 2008)

Certificate of Foreign Status of Beneficial Owner for United States Tax

Withholding

•

If applicable, claim a reduced rate of, or exemption

General Instructions

from, withholding as a resident of a foreign country with

Do not use prior versions of Form W-8BEN after

which the United States has an income tax treaty.

December 31, 2007. Forms filed prior to January 1, 2008,

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

remain in effect until they expire. See Expiration of Form

claim an exception from domestic information reporting

W-8BEN later.

and backup withholding for certain types of income that

Section references are to the Internal Revenue Code

are not subject to foreign-person withholding. Such

unless otherwise noted.

income includes:

•

Broker proceeds.

For definitions of terms used throughout these

•

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

instructions, see Definitions beginning on page 3.

(OID).

Purpose of form. Foreign persons are subject to U.S.

•

Bank deposit interest.

tax at a 30% rate on income they receive from U.S.

•

Foreign source interest, dividends, rents, or royalties.

sources that consists of:

•

Proceeds from a wager placed by a nonresident alien

•

Interest (including certain original issue discount

individual in the games of blackjack, baccarat, craps,

(OID));

roulette, or big-6 wheel.

•

Dividends;

•

You may also use Form W-8BEN to certify that income

Rents;

•

from a notional principal contract is not effectively

Royalties;

•

connected with the conduct of a trade or business in the

Premiums;

•

United States.

Annuities;

•

Compensation for, or in expectation of, services

A withholding agent or payer of the income may rely

performed;

on a properly completed Form W-8BEN to treat a

•

Substitute payments in a securities lending transaction;

payment associated with the Form W-8BEN as a

payment to a foreign person who beneficially owns the

•

Other fixed or determinable annual or periodical gains,

amounts paid. If applicable, the withholding agent may

profits, or income.

rely on the Form W-8BEN to apply a reduced rate of

withholding at source.

This tax is imposed on the gross amount paid and is

generally collected by withholding under section 1441 or

Provide Form W-8BEN to the withholding agent or

1442 on that amount. A payment is considered to have

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

been made whether it is made directly to the beneficial

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

owner or to another person, such as an intermediary,

withholding at a 30% rate (foreign-person withholding) or

agent, or partnership, for the benefit of the beneficial

the backup withholding rate.

owner.

Additional information. For additional information and

In addition, section 1446 requires a partnership

instructions for the withholding agent, see the Instructions

conducting a trade or business in the United States to

for the Requester of Forms W-8BEN, W-8ECI, W-8EXP,

withhold tax on a foreign partner’s distributive share of

and W-8IMY.

the partnership’s effectively connected taxable income.

You may also have to file Form 8833, Treaty-Based

Generally, a foreign person that is a partner in a

Return Position Disclosure Under Section 6114 or

partnership that submits a Form W-8 for purposes of

7701(b). See the Form 8833 instructions for details.

section 1441 or 1442 will satisfy the documentation

Who must file. You must give Form W-8BEN to the

requirements under section 1446 as well. However, in

withholding agent or payer if you are a foreign person

some cases the documentation requirements of sections

and you are the beneficial owner of an amount subject to

1441 and 1442 do not match the documentation

withholding. If two or more foreign persons (including a

requirements of section 1446. See Regulations sections

husband and wife) own income or an account jointly,

1.1446-1 through 1.1446-6. Further, the owner of a

each must file a separate Form W-8BEN. Submit Form

disregarded entity, rather than the disregarded entity

W-8BEN when requested by the withholding agent or

itself, shall submit the appropriate Form W-8 for purposes

payer whether or not you are claiming a reduced rate of,

of section 1446.

or exemption from, withholding.

If you receive certain types of income, you must

provide Form W-8BEN to:

Do not use Form W-8BEN if:

•

Establish that you are not a U.S. person;

You are a U.S. citizen (even if you reside outside the

•

Claim that you are the beneficial owner of the income

United States) or other U.S. person (including a resident

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

alien individual). Instead, use Form W-9, Request for

a partnership subject to section 1446; and

Taxpayer Identification Number and Certification.

Cat. No. 25576H

Instructions For Form W-8ben Draft - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding - 2008 Page 2

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