Give Form W-8 BEN to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding.
Submit Form W-8 BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding.
Current Revision
Recent Developments
None at this time.
Other Items You May Find Useful
Foreign Account Tax Compliance Act (FATCA)
About Instructions for the Requester of Forms W–8 BEN, W–8 BEN–E, W–8 ECI, W–8 EXP, and W–8 IMY
About Publication 519, U.S. Tax Guide for Aliens
About Publication 1212, Guide to Original Issue Discount (OID) Instruments
Webinar: Income Tax Withholding on Foreign Persons Forms 1042-S and 1042