Instructions For The Requester Of Forms W-8ben, W-8ben-E, W-8eci, W-8exp, And W-8imy

resident of the country in which the account is maintained,

c. The account holder has standing instructions for the

the withholding agent is required to report a payment

withholding agent to pay amounts from its account to an

made to the entity annually to the tax authority of the

address outside, or an account maintained outside, the

country in which the account is maintained and that

treaty country unless the account holder provides (or has

country has an income tax treaty or tax information

provided) a reasonable explanation, in writing,

exchange agreement in effect with the United States.

establishing the account holder's residency in the

applicable treaty country or the withholding agent has in

2. The form is provided with respect to an offshore

its possession or obtains documentary evidence

obligation and the account holder has provided standing

(described in Regulations section 1.1471-3(c)(5)(i))

instructions directing the withholding agent to pay

establishing the account holder’s residence in the

amounts from its account to an address in, or an account

applicable treaty country.

maintained in, the United States, unless the account

holder provides a reasonable explanation in writing that

For additional information on the standards of

supports its foreign status or provides documentary

knowledge for chapter 3 purposes applicable to

evidence (as described in Regulations section

withholding agents for relying on a claim of foreign status

1.1471-3(c)(5)(i)) supporting its foreign status.

or a claim of residency in a treaty country, see

3. The Form W-8BEN is provided by an individual and

Regulations section 1.1441-7(b) (including special rules

is used to establish foreign status and the withholding

for accounts documented before July 1, 2014, including

agent has, either on accompanying documentation or as

when a withholding agent is required to identify whether

part of its account information, an unambiguous indication

an individual has a U.S. place of birth for such an

of a place of birth for the individual in the United States,

account).

unless the withholding agent has in its possession or

For additional information on the standards of

obtains documentary evidence (described in Regulations

knowledge applicable to withholding agents for Forms

section 1.1471-3(c)(5)(i)(B)) evidencing citizenship in a

W-8 provided for chapter 4 purposes, see Regulations

country other than the United States and either:

section 1.1471-3(e).

A copy of the individual’s Certificate of Loss of

Where required, a reasonable explanation supporting

Nationality of the United States, or

an individual’s claim of foreign status means a written

A reasonable written explanation of the account

statement prepared by the individual, or, in the alternative,

holder’s renunciation of U.S. citizenship or the reason the

a checklist provided by the withholding agent and

account holder did not obtain U.S. citizenship at birth.

completed by the individual stating that the individual

4. The Form W-8 is used to establish residence in a

meets one of the requirements listed in Regulations

treaty country and:

section 1.1441-7(b)(12)(i) through (iv). See Regulations

section 1.1441-7(b)(12) for purposes of chapter 3 and

a. The permanent residence address is not in the

Regulations section 1.1471-3(e)(4)(viii) for purposes of

treaty country or the withholding agent is notified of a new

chapter 4.

permanent residence address that is not in the treaty

country. However, the beneficial owner may be treated as

Dual claims. If you are making payments to a foreign

a resident of the treaty country if it provides a reasonable

entity that is simultaneously claiming a reduced rate of tax

explanation for the permanent residence address outside

on its own behalf and on behalf of persons in their

the treaty country or the withholding agent has in its

capacity as interest holders in that entity, you may, at your

possession, or obtains, documentary evidence described

option, accept the dual claims even though you hold

in Regulations section 1.1471-3(c)(5)(i) that establishes

different withholding certificates that require you to treat

residency in the treaty country.

the entity inconsistently for different payments or for

b. The mailing address is not in the treaty country or

different portions of the same payment, or you may

the withholding agent has a mailing address that is not in

choose to apply only the claim made by the entity,

the treaty country as part of its account information.

provided the entity may be treated as the beneficial owner

However, the beneficial owner may be treated as a

of the income. If, however, inconsistent claims are made

resident of the treaty country if:

for the same portion of a payment, you may either reject

The withholding agent has in its possession, or obtains,

both claims and request consistent claims or you may

documentary evidence supporting the claim of residence

choose which reduction to apply. For partnerships that

in the treaty country and the additional documentation

allocate effectively connected taxable income to partners

does not contain an address outside the treaty country,

that are foreign partnerships, the rules under section

The withholding agent has in its possession, or obtains,

1.1446-5 apply.

documentation that establishes that the beneficial owner

Requesting a New Form W-8

is an entity organized in a treaty country (or an entity

managed and controlled in a treaty country, if required by

Request a new Form W-8:

the applicable treaty),

Before the expiration of the validity period of an existing

The withholding agent knows that the address outside

Form W-8 (see

Period of Validity

below for more

the treaty country (other than a P.O. box or in-care-of

information);

address) is a branch of the account holder that is a

If the existing form does not support a claim of reduced

resident of the treaty country, or

rate for a type of income that the submitter of the form has

The beneficial owner provides a written statement that

not previously received or is incomplete with respect to

reasonably establishes entitlement to treaty benefits.

any claim made on the form; or

-12-

Instructions for the Requester of Forms W-8 (Rev. 7-2014)

Instructions For The Requester Of Forms W-8ben, W-8ben-E, W-8eci, W-8exp, And W-8imy - 2014 Page 12

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