About Form W-8 BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) | Internal Revenue Service
Summary: Form W-8BEN-E is used by foreign entities to certify their status for U.S. tax withholding and reporting purposes, specifically regarding FATCA (chapter 4) and chapter 3 requirements.
Form W-8BEN-E, 'Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities),' is an official Internal Revenue Service document. It is required for foreign entities to establish their identity, claim tax treaty benefits, and certify their FATCA (Foreign Account Tax Compliance Act) status. This form is not for U.S. entities, individuals, or foreign individuals claiming effectively connected income; those parties should use Form W-9, W-8BEN, or W-8ECI respectively. The document is a fillable PDF that must be provided to the withholding agent or payer, not sent directly to the IRS.
Document outline
1. Part I: Identification of Beneficial Owner 2. Part II: Disregarded Entity or Branch Receiving Payment 3. Part III: Claim of Tax Treaty Benefits 4. Part IV: Sponsored FFI 5. Part V: Certified Deemed-Compliant Nonregistering Local Bank 6. Part VI: Certified Deemed-Compliant FFI with Only Low-Value Accounts 7. Part VII: Certified Deemed-Compliant Sponsored, Closely Held Investment Vehicle 8. Part VIII: Certified Deemed-Compliant Limited Life Debt Investment Entity 9. Part IX: Certain Investment Entities that Do Not Maintain Financial Accounts 10. Part X: Owner-Documented FFI 11. Part XI: Restricted Distributor 12. Part XII: Nonreporting IGA FFI