w 88en A Form W-8BEN is a required IRS document for foreign individuals living outside the United States who earn income from a U.S. source. The form verifies an individual's country of residence and can establish a lower tax rate on income for people residing in qualifying countries..
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For use by entities. Individuals must use Form W-8BEN. Department of the Treasury Internal Revenue Service
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Form W-8BEN, titled "Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)," is used by non-U.S.