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owner of such entity shall provide appropriate

classification. You must check the box that represents

documentation. See Regulations section 1.1446-1.

your classification (for example, corporation, partnership,

trust, estate, etc.) under U.S. tax principles. Do not check

Amounts subject to withholding. Generally, an

the box that describes your status under the law of the

amount subject to withholding is an amount from sources

treaty country. If you are a partnership or disregarded

within the United States that is fixed or determinable

entity receiving a payment for which treaty benefits are

annual or periodical (FDAP) income. FDAP income is all

being claimed, you must check the “Partnership” or

income included in gross income, including interest (as

“Disregarded entity” box. If you are a sole proprietor,

well as OID), dividends, rents, royalties, and

check the “Individual” box, not the “Disregarded entity”

compensation. FDAP income does not include most

box.

gains from the sale of property (including market discount

and option premiums).

Only entities that are tax-exempt under section

501 should check the “Tax-exempt organization”

For purposes of section 1446, the amount subject to

box. Such organizations should use Form

withholding is the foreign partner’s share of the

CAUTION

W-8BEN only if they are claiming a reduced rate of

partnership’s effectively connected taxable income.

withholding under an income tax treaty or some code

Withholding agent. Any person, U.S. or foreign, that

exception other than section 501. Use Form W-8EXP if

has control, receipt, or custody of an amount subject to

you are claiming an exemption from withholding under

withholding or who can disburse or make payments of an

section 501.

amount subject to withholding is a withholding agent. The

Line 4. Your permanent residence address is the

withholding agent may be an individual, corporation,

address in the country where you claim to be a resident

partnership, trust, association, or any other entity,

for purposes of that country’s income tax. If you are

including (but not limited to) any foreign intermediary,

giving Form W-8BEN to claim a reduced rate of

foreign partnership, and U.S. branches of certain foreign

withholding under an income tax treaty, you must

banks and insurance companies. Generally, the person

determine your residency in the manner required by the

who pays (or causes to be paid) the amount subject to

treaty. Do not show the address of a financial institution,

withholding to the foreign person (or to its agent) must

a post office box, or an address used solely for mailing

withhold.

purposes. If you are an individual who does not have a

For purposes of section 1446, the withholding agent is

tax residence in any country, your permanent residence

the partnership conducting the trade or business in the

is where you normally reside. If you are not an individual

United States. For a publicly traded partnership, the

and you do not have a tax residence in any country, the

withholding agent may be the partnership, a nominee

permanent residence address is where you maintain your

holding an interest on behalf of a foreign person, or both.

principal office.

See Regulations sections 1.1446-1 through 1.1446-6.

Line 5. Enter your mailing address only if it is different

from the address you show on line 4. If you instruct a

financial institution to hold its mail for you, enter the

Specific Instructions

address of the branch where your account is maintained.

Line 6. If you are an individual, you are generally

A hybrid entity should give Form W-8BEN to a

required to enter your social security number (SSN). To

TIP

withholding agent only for income for which it is

apply for an SSN, get Form SS-5 from a Social Security

claiming a reduced rate of withholding under an

Administration (SSA) office or, if in the United States, you

income tax treaty. A reverse hybrid entity should give

may call the SSA at 1-800-772-1213. Fill in Form SS-5

Form W-8BEN to a withholding agent only for income for

and return it to the SSA.

which no treaty benefit is being claimed.

If you do not have an SSN and are not eligible to get

one, you must get an individual taxpayer identification

Part I

number (ITIN). To apply for an ITIN, file Form W-7 with

Line 1. Enter your name. For a trust, enter only the

the IRS. It usually takes 4-6 weeks to get an ITIN.

name of the trust. Do not include the name of any trustee

An ITIN is for tax use only. It does not entitle you

on this line. For a disregarded entity with a single owner

to social security benefits or change your

that is a foreign person and that is not claiming treaty

employment or immigration status under U.S. law.

CAUTION

benefits as a hybrid entity, this form should be completed

and signed by the foreign single owner. If the account to

If you are not an individual or you are an individual

which a payment is made or credited is in the name of

who is an employer or you are engaged in a U.S. trade or

the disregarded entity, the foreign single owner should

business as a sole proprietor, you must enter an

inform the withholding agent of this fact. This may be

employer identification number (EIN). If you do not have

done by including the name and account number of the

an EIN, you should apply for one on Form SS-4,

disregarded entity on line 8 (reference number) of the

Application for Employer Identification Number. If you are

form. However, for a disregarded entity that is claiming

a disregarded entity claiming treaty benefits as a hybrid

treaty benefits as a hybrid entity, this form should be

entity, enter your EIN.

completed and signed by the disregarded entity.

A partner in a partnership conducting a trade or

Line 2. If you are a corporation, enter the country of

business in the United States will likely be allocated

incorporation. If you are another type of entity, enter the

effectively connected taxable income. The partner is

country under whose laws you are created, organized, or

required to file a U.S. federal income tax return and must

governed. If you are an individual, enter N/A (for “not

have a U.S. taxpayer identification number (TIN).

applicable”).

You must provide a U.S. TIN if you are:

•

Line 3. Check the one box that applies. By checking a

Claiming an exemption from withholding under section

box, you are representing that you qualify for this

871(f) for certain annuities received under qualified plans,

-4-

Instructions For Form W-8ben Draft - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding - 2008 Page 5

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