OMB.report

Federal forms, ICRs, and supporting documents

Document asset

Instructions for Form W-8BEN (Rev. October 2021)

Official IRS instructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals).

Document viewer

PDF preview is unavailable in this browser. Open the PDF directly.

Actions

Download original | PDF

Reader view

Forms, instructions and publications | Internal Revenue Service

Summary: These instructions provide guidance for individuals completing Form W-8BEN to certify their foreign status for U.S. tax withholding and reporting purposes.

This document provides comprehensive instructions for Form W-8BEN, used by nonresident alien individuals to establish their foreign status for U.S. tax purposes. It covers requirements under chapters 3 and 4 of the Internal Revenue Code, including FATCA compliance, withholding on partnership interests under section 1446(f), and claiming tax treaty benefits. The document details who must provide the form, when to file, definitions of key terms, and procedures for reporting changes in circumstances.

Document outline

1. Future Developments 2. What's New 3. General Instructions 4. Purpose of Form 5. Who Must Provide Form W-8BEN 6. Change in Circumstances 7. Giving Form W-8BEN to the withholding agent 8. Definitions 9. Amounts subject to withholding

Metadata

Asset metadata
Asset ID5334
Typedownload
Source hostirs.gov
Original filenameiw8ben.pdf
Source URLhttps://irs.gov/pub/irs-pdf/iw8ben.pdf
Source pagehttps://irs.gov/forms-instructions-and-publications
MIMEapplication/pdf
File size190.7 KB
SHA-256b655c9e4c18772fab6cef12ec5fdb19a9e183b982c6ec0e2bb1578862e042cd1
Legacy seedNo
Source page capturedYes
Fetch statuscomplete
Convert statuscomplete
AI statuscomplete

7 days: 5,724

Technical metadata

Extracted technical metadata
File typePDF
MIME typeapplication/pdf
Created2021:09:29 10:34:17-04:00
Modified2021:09:30 15:53:15+01:00
TitleInstructions for Form W-8BEN (Rev. October 2021)
AuthorW:CAR:MP:FP
SubjectInstructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
Raw extracted metadata 
Author: W:CAR:MP:FP
CreateDate: 2021:09:29 10:34:17-04:00
Creator: W:CAR:MP:FP
CreatorTool: AH XSL Formatter V6.6 MR4 for Linux64 : 6.6.6.37929 (2019/03/11 12:35JST)
Description: Instructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
Directory: /var/www/omb.report/_data/catalog/assets/b655c9e4c18772fab6cef12ec5fdb19a9e183b982c6ec0e2bb1578862e042cd1
ExifToolVersion: 12.76
Extracted: 2021:09:30 15:53:11.255-04:00
FileAccessDate: 2026:09:07 06:47:10+00:00
FileInodeChangeDate: 2026:09:07 06:47:10+00:00
FileModifyDate: 2026:09:07 06:47:10+00:00
FileName: original.pdf
FilePermissions: -rw-r--r--
FileSize: 195 kB
FileType: PDF
FileTypeExtension: pdf
Format: application/pdf
Language: EN
Linearized: Yes
MIMEType: application/pdf
MetadataDate: 2021:09:30 15:53:09.000-04:00
Modified: 2021:09:30 15:53:15.182-04:00
ModifyDate: 2021:09:30 15:53:15+01:00
NumPages: 9
PDFVersion: 1.7
PageCount: 9
PageMode: UseOutlines
Physicalheightininches: 11
Physicalwidthininches: 8.5
Producer: Antenna House PDF Output Library 6.6.1437 (Linux64); modified using iText 2.1.7 by 1T3XT
Sha1: 8ad18e41c97145ebced541f8e2a5ee6babf391c3
Size: 184382
Subject: Instructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
TaggedPDF: Yes
Title: Instructions for Form W-8BEN (Rev. October 2021)
Trapped: Unknown (false)
XMPToolkit: Adobe XMP Core 5.6-c148 79.164050, 2019/10/01-18:03:16

Related downloads