|
Form W-8BEN
(Rev. February 2014)
Department of the Treasury Internal Revenue Service
|
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
▶ For use by individuals. Entities must use Form W-8BEN-E.
▶ Information about Form W-8BEN and its separate instructions is at www.irs.gov/formw8ben. ▶ Give this form to the withholding agent or payer. Do not send to the IRS. |
OMB No. 1545-1621 |
| Do NOT use this form if: | Instead, use Form: |
| You are NOT an individual | W-8BEN-E |
| You are a U.S. citizen or other U.S. person, including a resident alien individual | W-9 |
| You are a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the U.S. (other than personal services) | W-8ECI |
| You are a beneficial owner who is receiving compensation for personal services performed in the United States | 8233 or W-4 |
| A person acting as an intermediary | W-8IMY |