Forms, instructions and publications | Internal Revenue Service
Summary: Form W-8BEN is used by foreign individuals to establish their non-U.S. status and claim tax treaty benefits for U.S. tax withholding purposes.
Form W-8BEN (Rev. October 2021) is an Internal Revenue Service document used by foreign individuals to certify their status as a non-U.S. person. It is required by withholding agents to determine the correct tax withholding rate on income paid to foreign individuals. The form includes sections for identification of the beneficial owner, claims for tax treaty benefits, and a formal certification under penalties of perjury. It is not to be used by entities (which use W-8BEN-E), U.S. persons, or individuals claiming effectively connected income.
Document outline
1. Part I: Identification of Beneficial Owner (Name, Citizenship, Address, TIN, Foreign Tax ID, Date of Birth) 2. Part II: Claim of Tax Treaty Benefits (Treaty country, special rates, and conditions) 3. Part III: Certification (Declaration of foreign status and accuracy of information)