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Form W8-BEN With Instructions And Instructions For The Requestor

By Roger Chartier

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

Below is a partial overview of the form requirements and instructions for the user and requestor.
  1. Download the Form W-8BEN

  2. Download the Instructions for the Requestor of the Form W-8BEN

Foreign persons are subject to the U.S. tax at a rate of 30% on income that they get for U.S. sources that consist of:
  • Interest, including certain original issue discount (OID)
  • Dividends
  • Rents
  • Royalties
  • Premiums
  • Annuities
  • Compensation for or in expectation of services performed
  • Substitute payments in a securities lending transaction
  • Other fixed or determinable annual or periodic gains, profits or income.

The tax is imposed of the gross amount paid

and is generally collected by withholding on that amount. A payment is considered to have been made whether it is made directly to the beneficial owner or to another person, such as an intermediary, agent, or partnership, for the benefit of the beneficial owner.

Details of the instructions concerning the W-8BEN Form

As you can see this is just the tip of the iceberg, as far as what you need to know, to fully understand, the details of what is expected from the IRS.

Therefore to understand what is required of the requester and person filling the form, download and read the instructions (see the links above).

Don't assume anything.

You know what happens when we assume.