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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
purposes of section 6050Y(b) (other than a foreign
partnership or a grantor or simple trust receiving a
payment of reportable death benefits or a payment of
effectively connected income that is subject to chapter 3
withholding). See Regulations section 1.6050Y-4.
Do not use Form W-8BEN-E. Do not use Form
W-8BEN-E if:
•
You are a U.S. person (including U.S. citizens, resident
aliens, and entities treated as U.S. persons, such as a
corporation organized under the law of a state). Instead,
use Form W-9, Request for Taxpayer Identification
Number and Certification.
•
You are a foreign insurance company that has made an
election under section 953(d) to be treated as a U.S.
person. Instead, provide a withholding agent with Form
W-9 to certify to your U.S. status even if you are
considered an FFI for purposes of chapter 4.
•
You are a nonresident alien individual. Instead, use
Form W-8BEN, Certificate of Foreign Status of Beneficial
Owner for United States Tax Withholding and Reporting
(Individuals), or Form 8233, Exemption From Withholding
on Compensation for Independent (and Certain
Dependent) Personal Services of a Nonresident Alien
Individual, as applicable.
•
You are a disregarded entity, branch, or flow-through
entity for U.S. tax purposes. However, you may use this
form if you are a disregarded entity or flow-through entity
using this form either solely to document your chapter 4
status (because you hold an account with an FFI) or, if you
are a disregarded entity or a partnership, to claim treaty
benefits because you are a hybrid entity liable to tax as a
resident for treaty purposes. See
Hybrid Entity Making a
Claim of Treaty Benefits under Special Instructions, later.
A flow-through entity may also use this form for purposes
of documenting itself as a participating payee for
purposes of section 6050W. If you are a disregarded
entity with a single owner or branch of an FFI, the single
owner, if such owner is a foreign person, should provide
Form W-8BEN or Form W-8BEN-E (as appropriate). If the
single owner is a U.S. person, a Form W-9 should be
provided. If you are a partnership, you should provide a
Form W-8IMY, Certificate of Foreign Intermediary,
Foreign Flow-Through Entity, or Certain U.S. Branches for
United States Tax Withholding and Reporting.
•
You are acting as an intermediary (that is, acting not for
your own account, but for the account of others as an
agent, nominee, or custodian), a qualified intermediary
(including a qualified intermediary acting as a qualified
derivatives dealer), or a qualified securities lender (QSL).
Instead, provide Form W-8IMY.
•
You are receiving income that is effectively connected
with the conduct of a trade or business in the United
States, unless it is allocable to you through a partnership.
Instead, provide Form W-8ECI, Certificate of Foreign
Person’s Claim That Income Is Effectively Connected
With the Conduct of a Trade or Business in the United
States. If any of the income for which you have provided a
Form W-8BEN-E becomes effectively connected, this is a
change in circumstances and the Form W-8BEN-E is no
longer valid.
•
You are filing for 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 the
applicability of section 115(2), 501(c), 892, 895, or
1443(b). Instead, provide Form W-8EXP, Certificate of
Foreign Government or Other Foreign Organization for
United States Tax Withholding and Reporting, to certify to
your exemption and identify your chapter 4 status.
However, you should provide Form W-8BEN-E if you are
claiming treaty benefits, and you may provide this form if
you are only claiming you are a foreign person exempt
from backup withholding or documenting your chapter 4
status. For example, a foreign tax-exempt organization
under section 501(c) receiving royalty income that is not
exempt because it is taxable as unrelated business
income but that is eligible for a reduced rate of withholding
under a royalty article of a tax treaty should provide Form
W-8BEN-E. You should use Form W-8ECI if you are
receiving effectively connected income (for example,
income from commercial activities that is not exempt
under an applicable section of the Code).
•
You are a foreign reverse hybrid entity transmitting
documentation provided by your interest holders to claim
treaty benefits on their behalf. Instead, provide Form
W-8IMY. A foreign reverse hybrid entity also may not use
this form to attempt to claim treaty benefits on its own
behalf. See
Foreign Reverse Hybrid Entities,later.
•
You are a withholding foreign partnership or a
withholding foreign trust within the meaning of sections
1441 through 1443 and the accompanying regulations.
Instead, provide Form W-8IMY.
•
You are a foreign partnership or foreign grantor trust
providing documentation for purposes of section 1446(a).
Instead, provide Form W-8IMY and accompanying
documentation.
•
You are a foreign partnership or foreign grantor trust
that is the transferor of a partnership interest for purposes
of section 1446(f). Instead, provide Form W-8IMY.
•
You are a foreign branch of a U.S. financial institution
that is an FFI (other than a qualified intermediary branch)
under an applicable Model 1 IGA. For purposes of
identifying yourself to withholding agents, you may submit
Form W-9 to certify to your U.S. status.
Giving Form W-8BEN-E to the withholding agent. Do
not send Form W-8BEN-E to the IRS. Instead, give it to
the person who is requesting it from you. Generally, this
will be the person from whom you receive the payment,
who credits your account, or a partnership that allocates
income to you. An FFI may also request this form from you
to document the status of your account.
When to provide Form W-8BEN-E to the withholding
agent. Give Form W-8BEN-E to the person requesting it
before the payment is made to you, credited to your
account, or allocated. If you do not provide this form, the
withholding agent may have to withhold at the 30% rate
(as applicable under chapters 3 or 4), backup withholding
rate, or the rate applicable under section 1446. If you
receive more than one type of income from a single
withholding agent for which you claim different benefits,
the withholding agent may, at its option, require you to
submit a Form W-8BEN-E for each type of income.
Generally, a separate Form W-8BEN-E must be given to
each withholding agent.
Instructions for Form W-8BEN-E (Rev. 10-2021)
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