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Note. The owner of a disregarded entity (including an

disregarded entity, you are considered the beneficial

individual), rather than the disregarded entity itself, must

owner of income received by the disregarded entity.

submit the appropriate Form W-8BEN for purposes of

Submit Form W-8BEN when requested by the withholding

section 1446.

agent, payer, or FFI whether or not you are claiming a

reduced rate of, or exemption from, withholding.

If you receive certain types of income, you must

provide Form W-8BEN to:

You should also provide Form W-8BEN to a payment

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

settlement entity (PSE) requesting this form if you are a

Claim that you are the beneficial owner of the income

foreign individual receiving payments subject to reporting

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

under section 6050W (payment card transactions and

partner in a partnership subject to section 1446; and

third-party network transactions) as a participating payee.

If applicable, claim a reduced rate of, or exemption

However, if the payments are income which is effectively

from, withholding as a resident of a foreign country with

connected to the conduct of a U.S. trade or business, you

which the United States has an income tax treaty and who

should instead provide the PSE with a Form W-8ECI.

is eligible for treaty benefits.

Do not use Form W-8BEN if you are described

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

below.

claim an exception from domestic information reporting

You are a foreign entity documenting your foreign

and backup withholding (at the backup withholding rate

status, documenting your chapter 4 status, or claiming

under section 3406) for certain types of income that are

treaty benefits. Instead, use Form W-8BEN-E, Certificate

not subject to foreign-person withholding at a rate of 30%

of Status of Beneficial Owner for United States Tax

under section 1441. Such income includes:

Withholding and Reporting (Entities).

Broker proceeds;

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

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

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

(OID);

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

Bank deposit interest;

Taxpayer Identification Number and Certification, to

Foreign source interest, dividends, rents, or royalties;

document your status as a U.S. person.

and

You are acting as a foreign intermediary (that is, acting

Proceeds from a wager placed by a nonresident alien

not for your own account, but for the account of others as

individual in the games of blackjack, baccarat, craps,

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

roulette, or big-6 wheel.

W-8IMY, Certificate of Foreign Intermediary, Foreign

A withholding agent or payer of the income may rely on

Flow-Through Entity, or Certain U.S. Branches for United

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

States Tax Withholding and Reporting.

associated with the Form W-8BEN as a payment to a

You are a disregarded entity with a single owner that is

foreign person who beneficially owns the amounts paid. If

a U.S. person. Instead, the owner should provide Form

applicable, the withholding agent may rely on the Form

W-9. If the disregarded entity is a hybrid entity claiming

W-8BEN to apply a reduced rate of, or exemption from,

treaty benefits, the entity should complete Form

withholding at source.

W-8BEN-E even if the single owner of such entity is a U.S.

person that must also provide a Form W-9. See the

Provide Form W-8BEN to the withholding agent or

instructions to Form W-8BEN-E for information on hybrid

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

entities claiming treaty benefits.

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

You are a nonresident alien individual who claims

withholding at the foreign-person withholding rate of 30%

exemption from withholding on compensation for

or the backup withholding rate under section 3406.

independent or dependent personal services performed in

Establishing status for chapter 4 purposes. An FFI

the United States. Instead, provide Form 8233, Exemption

may rely on a properly completed Form W-8BEN to

from Withholding on Compensation for Independent (and

establish your chapter 4 status as a foreign person. The

Certain Dependent) Personal Services of a Nonresident

Form W-8BEN should be provided to the FFI when

Alien Individual, or Form W-4, Employee's Withholding

requested. Failure to do so could result in 30 percent

Allowance Certificate.

withholding on income paid or credited to you as a

You are receiving income that is effectively connected

recalcitrant account holder from sources within the United

with the conduct of a trade or business in the United

States. See the definition of amounts subject to

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

withholding, later.

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

Additional information. For additional information and

Person's Claim That Income Is Effectively Connected With

instructions for the withholding agent, see the Instructions

the Conduct of a Trade or Business in the United States. If

for the Requester of Forms W-8BEN, W-8BEN-E,

any of the income for which you have provided a Form

W-8ECI, W-8EXP, and W-8IMY.

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

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

Who Must Provide Form W-8BEN

with respect to such income. You must file Form W-8ECI.

You must give Form W-8BEN to the withholding agent or

See Change in circumstances, later.

payer if you are a nonresident alien who is the beneficial

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

owner of an amount subject to withholding, or if you are an

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

account holder of an FFI documenting yourself as a

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

nonresident alien. If you are the single owner of a

be the person from whom you receive the payment, who

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Instructions For Form W-8ben - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding And Reporting (Individuals) - 2014 Page 2

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