W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

http://www.irs.gov/uac/Form-W-8BEN,-Certificate-of-Foreign-Status-of-Beneficial-Owner-for-United-States-Tax-Withholding

Form

U.S.

U.S. Internal Revenue Service

Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, is used by foreign persons (including corporations) to certify their non-U.S. status. (Note: under a draft proposal W-8BEN will be used only for individuals. A new form (W8-BEN-E) will be provided to entities. A foreign tax identification number will be required on both forms.)

The form establishes that one is a non-resident alien or foreign corporation, to avoid or reduce tax withholding from U.S. source income, such as rents from U.S. property, interest on U.S. bank deposits or dividends paid by U.S. corporations.

Form W-8BEN
Instructions for Form W-8BEN