Instructions for Form W-8BEN (10/2021) - Internal Revenue Service
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w 88en Information about Form W-8 BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), including recent updates, related forms and instructions on how to file. Submit Form W-8 BEN when requested by the withholding agent or payer..
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Provide Form W-8BEN to the withholding agent or payer before income is paid or credited to you. Failure to provide a Form W-8BEN when requested may lead to withholding at the foreign-person withholding rate of 30% or the backup withholding rate under section 3406. Establishing status for chapter 4 purposes.
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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.