Looking for a Form W-8ben Templates? Download it for free!

United States, you can call the SSA at 1-800-772-1213.

payment is made or credited is in the name of the

Complete Form SS-5 and return it to the SSA.

disregarded entity (see instructions for line 1).

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

Line 8. If you are providing this Form W-8BEN to

one, you can get an individual taxpayer identification

document yourself with respect to a financial account that

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

you hold with a U.S. office of a financial institution, provide

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

your date of birth. Use the following format to input your

certain treaty benefits, you must complete line 5 by

information MM-DD-YYYY. For example, if you were born

submitting an SSN or ITIN, or line 6 by providing a foreign

on April 15, 1956, you would enter 04-15-1956.

tax identification number (foreign TIN).

Part II

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

Line 9. If you are claiming treaty benefits as a resident of

to social security benefits or change your

a foreign country with which the United States has an

employment or immigration status under U.S.

CAUTION

law.

income tax treaty for payments subject to withholding

under chapter 3, identify the country where you claim to

A partner in a partnership conducting a trade or

be a resident for income tax treaty purposes. For treaty

business in the United States will likely be allocated

purposes, a person is a resident of a treaty country if the

effectively connected taxable income. The partner is

person is a resident of that country under the terms of the

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

treaty. A list of U.S. tax treaties is available at

http://

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

You must provide an SSN or TIN if you are:

Treaties.

Claiming an exemption from withholding under section

If you are related to the withholding agent within

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

the meaning of section 267(b) or 707(b) and the

aggregate amount subject to withholding

Submitting the form to a partnership that conducts a

CAUTION

received during the calendar year exceeds $500,000,

trade or business in the United States.

then you are generally required to file

Form

8833,

If you are claiming treaty benefits, you are generally

Treaty-Based Return Position Disclosure Under Section

required to provide an ITIN if you do not provide a tax

6114 or 7701(b). See the Instructions for Form 8833 for

identifying number issued to you by your jurisdiction of tax

more information on the filing requirements.

residence on line 6. However, an ITIN is not required to

claim treaty benefits relating to:

Line 10. Line 10 must be used only if you are claiming

Dividends and interest from stocks and debt obligations

treaty benefits that require that you meet conditions not

covered by the representations you make on line 9 and

that are actively traded;

Part III. For example, persons claiming treaty benefits on

Dividends from any redeemable security issued by an

royalties must complete this line if the treaty contains

investment company registered under the Investment

different withholding rates for different types of royalties.

Company Act of 1940 (mutual fund);

However, this line should always be completed by foreign

Dividends, interest, or royalties from units of beneficial

students and researchers claiming treaty benefits. See

interest in a unit investment trust that are (or were upon

Scholarship and fellowship grants, later, for more

issuance) publicly offered and are registered with the SEC

information.

under the Securities Act of 1933; and

Income related to loans of any of the above securities.

This line is generally not applicable to treaty benefits

under an interest or dividends (other than dividends

Line 6. If you are providing this Form W-8BEN to

subject to a preferential rate based on ownership) article

document yourself with respect to a financial account that

of a treaty.

you hold at a U.S. office of a financial institution, provide

the tax identifying number (TIN) issued to you by your

Nonresident alien who becomes a resident alien.

jurisdiction of tax residence unless:

Generally, only a nonresident alien individual can use the

You have not been issued a TIN, or

terms of a tax treaty to reduce or eliminate U.S. tax on

The jurisdiction does not issue TINs.

certain types of income. However, most tax treaties

contain a provision known as a “saving clause” which

If you have not provided your jurisdiction of residence

preserves or “saves” the right of each country to tax its

TIN on line 6, provide your date of birth in line 8.

own residents as if no tax treaty existed. Exceptions

Line 7. This line may be used by the filer of Form

specified in the saving clause may permit an exemption

W-8BEN or by the withholding agent to whom it is

from tax to continue for certain types of income even after

provided to include any referencing information that is

the recipient has otherwise become a U.S. resident alien

useful to the withholding agent in carrying out its

for tax purposes. The individual must use Form W-9 to

obligations. For example, withholding agents who are

claim the tax treaty benefit. See the instructions for Form

required to associate the Form W-8BEN with a particular

W-9 for more information. Also see Nonresident alien

Form W-8IMY may want to use line 7 for a referencing

student or researcher who becomes a resident alien, later,

number or code that will make the association clear. A

for an example.

beneficial owner can use line 7 to include the number of

Scholarship and fellowship grants. A nonresident

the account for which he or she is providing the form. A

alien student (including a trainee or business apprentice)

foreign single owner of a disregarded entity can use line 7

or researcher who receives noncompensatory scholarship

to inform the withholding agent that the account to which a

-6-

Instructions For Form W-8ben - Certificate Of Foreign Status Of Beneficial Owner For United States Tax Withholding And Reporting (Individuals) - 2014 Page 6

Related Articles

Related forms

Related Categories