Form W-8ben-E - Certificate Of Status Of Beneficial Owner For United States Tax Withholding And Reporting (Entities)

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W-8BEN-E
Certificate of Status of Beneficial Owner for
Form
United States Tax Withholding and Reporting (Entities)
OMB No. 1545-1621
(Rev. July 2017)
▶ For use by entities. Individuals must use Form W-8BEN. ▶ Section references are to the Internal Revenue Code.
Department of the Treasury
▶Go to for instructions and the latest information.
Internal Revenue Service
▶ Give this form to the withholding agent or payer. Do not send to the IRS.
Do NOT use this form for:
Instead use Form:
• U.S. entity or U.S. citizen or resident
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W-9
• A foreign individual
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W-8BEN (Individual) or Form 8233
• A foreign individual or entity claiming that income is effectively connected with the conduct of trade or business within the U.S.
(unless claiming treaty benefits) .
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. W-8ECI
• A foreign partnership, a foreign simple trust, or a foreign grantor trust (unless claiming treaty benefits) (see instructions for exceptions)
. W-8IMY
• A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government
of a U.S. possession claiming that income is effectively connected U.S. income or that is claiming the applicability of section(s) 115(2), 501(c), 892, 895,
or 1443(b) (unless claiming treaty benefits) (see instructions for other exceptions) .
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W-8ECI or W-8EXP
• Any person acting as an intermediary (including a qualified intermediary acting as a qualified derivatives dealer)
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. W-8IMY
Part I
Identification of Beneficial Owner
1
Name of organization that is the beneficial owner
2
Country of incorporation or organization
3
Name of disregarded entity receiving the payment (if applicable, see instructions)
4
Chapter 3 Status (entity type) (Must check one box only):
Corporation
Disregarded entity
Partnership
Simple trust
Grantor trust
Complex trust
Estate
Government
Central Bank of Issue
Tax-exempt organization
Private foundation
International organization
If you entered disregarded entity, partnership, simple trust, or grantor trust above, is the entity a hybrid making a treaty
claim? If "Yes" complete Part III.
Yes
No
6
Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a registered address).
City or town, state or province. Include postal code where appropriate.
Country
7
Mailing address (if different from above)
City or town, state or province. Include postal code where appropriate.
Country
8
U.S. taxpayer identification number (TIN), if required
9
Foreign TIN
10
Reference number(s) (see instructions)
Part III
Claim of Tax Treaty Benefits (if applicable). (For chapter 3 purposes only.)
14 I certify that (check all that apply):
a
The beneficial owner is a resident of
within the meaning of the income tax
treaty between the United States and that country.
b
The beneficial owner derives the item (or items) of income for which the treaty benefits are claimed, and, if applicable, meets the
requirements of the treaty provision dealing with limitation on benefits. The following are types of limitation on benefits provisions that may
be included in an applicable tax treaty (check only one; see instructions):
Government
Company that meets the ownership and base erosion test
Tax exempt pension trust or pension fund
Company that meets the derivative benefits test
Other tax exempt organization
Company with an item of income that meets active trade or business test
Publicly traded corporation
Favorable discretionary determination by the U.S. competent authority received
Subsidiary of a publicly traded corporation
Other (specify Article and paragraph):
c
The beneficial owner is claiming treaty benefits for U.S. source dividends received from a foreign corporation or interest from a U.S. trade or
business of a foreign corporation and meets qualified resident status (see instructions).
15 Special rates and conditions (if applicable—see instructions):
The beneficial owner is claiming the provisions of Article and paragraph
of the treaty identified on line 14a above to claim a
% rate of withholding on (specify type of income):
Explain the additional conditions in the Article the beneficial owner meets to be eligible for the rate of withholding:

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