W8BEN and W8 Instructions
Certificate of Foreign Status of Beneficial Owner for
United States Tax Withholding
Here, we find a partial overview of the form requirements and instructions for the user and for the requester.
Download the Form W-8ben
Download Instructions for the W-8BEN
Foreign persons are subject to a 30% U.S. tax on income that they get for U.S. sources that consist of:
- Interest, including certain original issue discount (OID)
- Substitute payments in a securities lending transaction
- Compensation for or in expectation of services performed
- Other fixed or determinable annual or periodic gains, profits or income
If a person has changed their name due to marriage etc., that person should see the instructions on the download able form for what to do in that instance.
For a sole proprietor, enter the individual name just as was done on the name line of the income tax return.
A person may add their business, trade or DBA name on the "Business name/disregarded entity name" line.
Those who are a US citizen or a resident alien would use the Form W-9.
You are asked to sign and date the form under penalties of