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You are a disregarded entity with a single owner that is

W-8IMY and accompanying documentation. See

a U.S. person and you are not a hybrid entity claiming

Regulations sections 1.1446-1 through 1.1446-6.

treaty benefits. Instead, provide Form W-9.

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

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You are a nonresident alien individual who claims

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

exemption from withholding on compensation for

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

independent or dependent personal services performed

be the person from whom you receive the payment, who

in the United States. Instead, provide Form 8233,

credits your account, or a partnership that allocates

Exemption from Withholding on Compensation for

income to you. Give Form W-8BEN to the person

Independent (and Certain Dependent) Personal Services

requesting it before the payment is made to you, credited

of a Nonresident Alien Individual, or Form W-4,

to your account or allocated. If you do not provide this

Employee’s Withholding Allowance Certificate.

form, the withholding agent may have to withhold at the

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You are receiving income that is effectively connected

30% rate, backup withholding rate, or the rate applicable

with the conduct of a trade or business in the United

under section 1446. If you receive more than one type of

States, unless it is allocable to you through a partnership.

income from a single withholding agent for which you

Instead, provide Form W-8ECI, Certificate of Foreign

claim different benefits, the withholding agent may, at its

Person’s Claim That Income Is Effectively Connected

option, require you to submit a Form W-8BEN for each

With the Conduct of a Trade or Business in the United

different type of income. Generally, a separate Form

States. If any of the income for which you have provided

W-8BEN must be given to each withholding agent.

a Form W-8BEN becomes effectively connected, this is a

If your are submitting Form W-8BEN to claim foreign

change in circumstances and Form W-8BEN is no longer

status, you must complete every line in Parts I, III and IV

valid. You must file Form W-8ECI. See Change in

that applies to you. If you are submitting Form W-8BEN

circumstances on this page.

to claim treaty benefits, you must also complete every

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You are filing for a foreign government, international

line in Part II that applies to you. If you do not complete

organization, foreign central bank of issue, foreign

the appropriate lines, this form will not be accepted by

tax-exempt organization, foreign private foundation, or

the withholding agent or payer.

government of a U.S. possession claiming the

Note. If you own the income or account jointly with

applicability of section 115(2), 501(c), 892, 895, or

one or more other persons, the income or account will be

1443(b). Instead, provide Form W-8EXP, Certificate of

treated by the withholding agent as owned by a foreign

Foreign Government or Other Foreign Organization for

person if Forms W-8BEN are provided by all of the

United States Tax Withholding. However, you should use

owners. If the withholding agent receives a Form W-9

Form W-8BEN if you are claiming treaty benefits or are

from any of the joint owners, the payment must be

providing the form only to claim you are a foreign person

treated as made to a U.S. person.

exempt from backup withholding. You should use Form

Change in circumstances. If a change in

W-8ECI if you received effectively connected income (for

circumstances makes any information on the Form

example, income from commercial activities).

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W-8BEN you have submitted incorrect, you must notify

You are a foreign flow-through entity, other than a

the withholding agent or payer within 30 days of the

hybrid entity, claiming treaty benefits. Instead, provide

change in circumstances and you must file a new Form

Form W-8IMY, Certificate of Foreign Intermediary,

W-8BEN or other appropriate form.

Foreign Flow-Through Entity, or Certain U.S. Branches

If you use Form W-8BEN to certify that you are a

for United States Tax Withholding. However, if you are a

foreign person, a change of address to an address in the

partner, beneficiary, or owner of a flow-through entity and

United States is a change in circumstances. Generally, a

you are not yourself a flow-through entity, you may be

change of address within the same foreign country or to

required to furnish a Form W-8BEN to the flow-through

another foreign country is not a change in circumstances.

entity.

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However, if you use Form W-8BEN to claim treaty

You are a disregarded entity for purposes of section

benefits, a move to the United States or outside the

1446. Instead, the owner of the entity must submit the

country where you have been claiming treaty benefits is a

form.

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change in circumstances. In that case, you must notify

You are a reverse hybrid entity transmitting beneficial

the withholding agent or payer within 30 days of the

owner documentation provided by your interest holders to

move.

claim treaty benefits on their behalf. Instead, provide

Form W-8IMY.

If you become a U.S. citizen or resident alien after you

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submit Form W-8BEN, you are no longer subject to the

You are a withholding foreign partnership or a

30% withholding rate or the withholding tax on a foreign

withholding foreign trust within the meaning of sections

partner’s share of effectively connected income. You

1441 and 1442 and the accompanying regulations. A

must notify the withholding agent or payer within 30 days

withholding foreign partnership or a withholding foreign

of becoming a U.S. citizen or resident alien. You may be

trust is a foreign partnership or trust that has entered into

a withholding agreement with the IRS under which it

required to provide a Form W-9. For more information,

see Form W-9 and instructions.

agrees to assume primary withholding responsibility for

each partner’s, beneficiary’s, or owner’s distributive share

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

of income subject to withholding that is paid to the

W-8BEN provided without a U.S. taxpayer identification

partnership or trust. Instead, provide Form W-8IMY.

number (TIN) will remain in effect for a period starting on

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You are acting as an intermediary (that is, acting not

the date the form is signed and ending on the last day of

for your own account, but for the account of others as an

the third succeeding calendar year, unless a change in

agent, nominee, or custodian). Instead, provide Form

circumstances makes any information on the form

W-8IMY.

incorrect. For example, a Form W-8BEN signed on

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You are a foreign partnership or foreign grantor trust

September 12, 2007, remains valid through December

for purposes of section 1446. Instead, provide Form

31, 2010. A Form W-8BEN furnished with a U.S. TIN will

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Instructions For Form W-8ben Draft - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding - 2008 Page 3

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