• Form W-8BEN

  • (Rev. October 2021)
  • Department of the Treasury
    Internal Revenue Service

  • Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

  • ► For use by individuals. Entities must use Form W-8BEN-E.
    ►Go to www.irs.gov/FormW8BEN for instructions and the latest information.
    ► Give this form to the withholding agent or payer. Do not send to the IRS.
  • OMB No. 1545-1621

  • Do NOT use this form if:

    • You are NOT an individual
    • You are a U.S. citizen or other U.S. person, including a resident alien individual
    • You are a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the United States (other than personal services)
    • You are a beneficial owner who is receiving compensation for personal services performed in the United States
    • You are a person acting as an intermediary
  • Instead, use Form:
    W-8BEN-E
    W-9
    W-8ECI
    8233 or W-4
    W-8IMY
  • Note: If you are resident in a FATCA partner jurisdiction (that is, a Model 1 IGA jurisdiction with reciprocity), certain tax account information may be provided to your jurisdiction of residence.

  • Part I Identification of Beneficial Owner (see instructions)

  • 8 Date of birth (MM-DD-YYYY) (see instructions)
     - -

  • Part II Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions)

  • Part III Certification

  • Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further certify under penalties of perjury that:
    • I am the individual that is the beneficial owner (or am authorized to sign for the individual that is the beneficial owner) of all the income or proceeds to which this form relates or am using this form to document myself for chapter 4 purposes;
    • The person named on line 1 of this form is not a U.S. person;
    • This form relates to:
    (a) income not effectively connected with the conduct of a trade or business in the United States;
    (b) income effectively connected with the conduct of a trade or business in the United States but is not subject to tax under an applicable income tax treaty;
    (c) the partner's share of a partnership's effectively connected taxable income; or
    (d) the partner's amount realized from the transfer of a partnership interest subject to withholding under section 1446(f);
    • The person named on line 1 of this form is a resident of the treaty country listed on line 9 of the form (if any) within the meaning of the income tax treaty between the United States and that country; and
    • For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.
    Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner. I agree that I will submit a new form within 30 days if any certification made on this this form becomes incorrect.
  • Date (MM-DD-YYYY)
     - -
  • For Paperwork Reduction Act Notice, see separate instructions.
  • Cat. No. 25047Z
  • Form W-8BEN (Rev. 10-2021)
  • Should be Empty: