Department of the Treasury

Instructions for

Form W-8BEN

Department of the Treasury

Internal Revenue Service

(Rev. October 2021)

Certificate of Foreign Status of Beneficial Owner for

United States Tax Withholding and Reporting (Individuals)

Section references are to the Internal Revenue Code

unless otherwise noted.

Future Developments

For the latest information about developments related to

Form W-8BEN and its instructions, such as legislation

enacted after they were published, go to IRS.gov/

FormW8BEN.

What's New

Guidance under section 1446(f). The Tax Cuts and

Jobs Act (TCJA), added section 1446(f), which generally

requires that if any portion of the gain on any disposition of

an interest in a partnership would be treated under section

864(c)(8) as effectively connected gain, the transferee

purchasing an interest in such a partnership from a

non-U.S. transferor must withhold a tax equal to 10% of

the amount realized on the disposition unless an

exception to withholding applies. T.D. 9926, published on

November 30, 2020 (84 FR 76910), contains final

regulations (the section 1446(f) regulations) relating to the

withholding and reporting required under section 1446(f),

which includes withholding requirements that apply to

brokers effecting transfers of interests in publicly traded

partnerships (PTPs). The section 1446(f) regulations also

revise certain requirements under section 1446(a) relating

to withholding and reporting on distributions made by

PTPs. Withholding on transfers of interests in PTPs and

the revisions included in the section 1446(f) regulations

relating to withholding on PTP distributions under section

1446(a) apply to transfers and distributions that occur on

or after January 1, 2023. See Notice 2021-51, 2021-36

I.R.B. 361, for more information. The provisions of the

section 1446(f) regulations relating to withholding and

reporting on transfers of interests in partnerships that are

not PTPs generally apply to transfers occurring after

January 29, 2021. These instructions have been updated

to incorporate the use of this form by an individual who is

a transferor of an interest in a partnership subject to

withholding on the amount realized from the transfer. See

Pub. 515 for an additional discussion of section 1446(f)

withholding, including the effective dates of each

provision.

New lines 6a and 6b. New line 6b, “FTIN not legally

required,” has been added for account holders otherwise

required to provide an FTIN on line 6 (redesignated as

line 6a) to indicate that they are not legally required to

obtain an FTIN from their jurisdiction of residence. See the

instructions for Line 6a and Line 6b.

Sep 29, 2021

Line 10, claims of tax treaty benefits. The instructions

for this line have been updated to include representations

required by individuals claiming treaty benefits on

business profits or gains not attributable to a permanent

establishment, including for a foreign partner that derives

gain subject to tax under section 864(c)(8) upon the

transfer of an interest in a partnership and who would be

subject to withholding under section 1446(f). The

instructions for this line have also been updated to include

representations required by individuals claiming treaty

benefits under an income tax treaty that provides for treaty

benefits related to a remittance-based tax system.

Section 6050Y reporting. These instructions have been

updated to reference the use of this form by a foreign

individual who is the seller of a life insurance contract or

interest therein or who is a recipient of a reportable death

benefit for purposes of reporting under section 6050Y.

Electronic signature. These instructions have been

updated to include additional guidance included in final

regulations issued under chapter 3 (T.D. 9890)

concerning the use of electronic signatures on withholding

certificates. See Certification in Part III, later, and

Regulations section 1.1441-1(e)(4)(i)(B).

More information. For more information on FATCA, go

to IRS.gov/FATCA.

General Instructions

For definitions of terms used throughout these

instructions, see Definitions, later.

Purpose of Form

Establishing status for chapter 3 purposes. Foreign

persons are subject to U.S. tax at a 30% rate on income

they receive from U.S. sources that consists of:

• Interest (including certain original issue discount (OID));

• Dividends;

• Rents;

• Royalties;

• Premiums;

• Annuities;

• Compensation for, or in expectation of, services

performed;

• Substitute payments in a securities lending transaction;

or

• Other fixed or determinable annual or periodical gains,

profits, or income.

This tax is imposed on the gross amount paid and is

generally collected by withholding under section 1441. A

payment is considered to have been made whether it is

Cat. No. 25576H

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.

made directly to the beneficial owner or to another person,

such as an intermediary, agent, or partnership, for the

benefit of the beneficial owner.

In addition, section 1446(a) requires a partnership

conducting a trade or business in the United States to

withhold tax on a foreign partner's distributive share of the

partnership's effectively connected taxable income. Also,

section 1446(f) generally requires a transferee of a

partnership interest (or a broker in the case of a transfer of

a PTP interest) to withhold on the amount realized from

the transfer by a foreign person when any portion of the

gain from the transfer would be treated as effectively

connected gain under section 864(c)(8). Generally, a

foreign person that is a partner in a partnership that

submits a Form W-8BEN for purposes of section 1441 or

1442 will satisfy the documentation requirements under

section 1446(a) or (f) as well. However, in some cases the

documentation requirements of sections 1441 and 1442

do not match the documentation requirements of section

1446(a) or (f). See Regulations sections 1.1446-1 through

1.1446-6 (for documentation requirements under section

1446(a)) and Regulations sections 1.1446(f)-2 and

1.1446(f)-4 (for documentation requirements under

section 1446(f)).

Establishing status for chapter 4 purposes. A foreign

financial institution (FFI) may rely on a properly completed

Form W-8BEN to establish your chapter 4 status as a

foreign person. The Form W-8BEN should be provided to

the FFI when requested. Failure to do so could result in

30% withholding on income paid or credited to you as a

recalcitrant account holder from sources within the United

States. See the definition of Amounts subject to

withholding, later.

Additional information. For additional information and

instructions for the withholding agent, see the Instructions

for the Requester of Forms W-8BEN, W-8BEN-E,

W-8ECI, W-8EXP, and W-8IMY.

Who Must Provide Form W-8BEN

You must give Form W-8BEN to the withholding agent or

payer if you are a nonresident alien who is the beneficial

owner of an amount subject to withholding, or if you are an

account holder of an FFI documenting yourself as a

nonresident alien. If you are the single owner of a

disregarded entity, you are considered the beneficial

owner of income received by the disregarded entity.

Submit Form W-8BEN when requested by the withholding

agent, payer, or FFI whether or not you are claiming a

reduced rate of, or exemption from, withholding.

You should provide Form W-8BEN to a payment

settlement entity (PSE) requesting this form if you are a

foreign individual receiving payments subject to reporting

under section 6050W (payment card transactions and

third-party network transactions) as a participating payee.

However, if the payments are income which is effectively

connected to the conduct of a U.S. trade or business, you

should instead provide the PSE with a Form W-8ECI.

You must provide Form W-8BEN to the 6050Y(b)

issuer (as defined under Regulations section

1.6050Y-1(a)(8)(iii)), to establish your foreign status if you

are an individual who is the seller of a life insurance

contract (or an interest therein) under section 6050Y

(excluding a payment of effectively connected income).

See Regulations section 1.6050Y-3.

You must provide Form W-8BEN to the payor (as

defined in Regulations section 1.6050Y-1(a)(11)), to

establish your foreign status if you are an individual

receiving a payment of reportable death benefits for

purposes of section 6050Y or chapter 3. See Regulations

section 1.6050Y-4.

Do not use Form W-8BEN if you are described

below.

• You are a foreign entity documenting your foreign

status, documenting your chapter 4 status, or claiming

treaty benefits. Instead, use Form W-8BEN-E.

• You are a U.S. citizen (even if you reside outside the

United States) or other U.S. person (including a resident

alien individual). Instead, use Form W-9 to document your

status as a U.S. person.

• You are acting as a foreign intermediary (that is, acting

not for your own account, but for the account of others as

Note. The owner of a disregarded entity (including an

individual), rather than the disregarded entity itself, must

submit the appropriate Form W-8BEN for purposes of

section 1446(a) or (f), or for chapter 3 or 4 purposes.

If you receive certain types of income, you must

provide Form W-8BEN to:

• Establish that you are not a U.S. person;

• Claim that you are the beneficial owner of the income

for which Form W-8BEN is being provided or a foreign

partner in a partnership subject to section 1446(a); and

• If applicable, claim a reduced rate of, or exemption

from, withholding as a resident of a foreign country with

which the United States has an income tax treaty and who

is eligible for treaty benefits.

You may also be required to submit Form W-8BEN to

claim an exception from domestic information reporting

and backup withholding (at the backup withholding rate

under section 3406) for certain types of income that are

not subject to foreign-person withholding at a rate of 30%

under section 1441. Such income includes:

• Broker proceeds;

• Short-term (183 days or less) OID;

• Bank deposit interest;

• Foreign source interest, dividends, rents, or royalties;

• Proceeds from a wager placed by a nonresident alien

individual in the games of blackjack, baccarat, craps,

roulette, or big-6 wheel; and

• Amounts of United States source gross transportation

income, as defined in section 887(b)(1), that are taxable

under section 887(a).

A withholding agent or payer of the income may rely on

a properly completed Form W-8BEN to treat a payment

associated with the Form W-8BEN as a payment to a

foreign person who beneficially owns the amounts paid. If

applicable, the withholding agent may rely on the Form

W-8BEN to apply a reduced rate of, or exemption from,

withholding at source.

-2-

Instructions for Form W-8BEN (Rev.10-2021)

an agent, nominee, or custodian). Instead, provide Form

W-8IMY.

• You are a nonresident alien individual who claims

exemption from withholding on compensation for

independent or dependent personal services performed in

the United States. Instead, provide Form 8233 or Form

W-4.

• You are receiving income that is effectively connected

with the conduct of a trade or business in the United

States, unless it is allocable to you through a partnership.

Instead, provide Form W-8ECI. If any of the income for

which you have provided a Form W-8BEN becomes

effectively connected, this is a change in circumstances

and Form W-8BEN is no longer valid with respect to such

income. You must file Form W-8ECI. See Change in

circumstances, later.

• You are the trustee of a foreign trust. Instead provide

Form W-8BEN-E or Form W-8IMY for the trust.

Change in circumstances. If a change in circumstances

makes any information on the Form W-8BEN you have

submitted incorrect, you must notify the withholding agent,

payer, or FFI with which you hold an account within 30

days of the change in circumstances and you must file a

new Form W-8BEN or other appropriate form.

If you use Form W-8BEN to certify that you are a

foreign person, a change of address to an address in the

United States is a change in circumstances. Generally, a

change of address within the same foreign country or to

another foreign country is not a change in circumstances.

However, if you use Form W-8BEN to claim treaty

benefits, a move to the United States or outside the

country where you have been claiming treaty benefits is a

change in circumstances. In that case, you must notify the

withholding agent, payer, or FFI within 30 days of the

move.

If you become a U.S. citizen or resident alien after you

submit Form W-8BEN, you are no longer subject to the

30% withholding rate under section 1441 or the

withholding tax on a foreign partner's share of effectively

connected income under section 1446. To the extent you

have an account with an FFI, your account may be subject

to reporting by the FFI under chapter 4. You must notify

the withholding agent, payer, or FFI within 30 days of

becoming a U.S. citizen or resident alien. You may be

required to provide a Form W-9. For more information,

see Form W-9 and its instructions.

Giving Form W-8BEN to the withholding agent. Do

not send Form W-8BEN to the IRS. Instead, give it to the

person who is requesting it from you. Generally, this will

be the person from whom you receive the payment, who

credits your account, or a partnership that allocates

income to you. An FFI may also request this form from you

to document your account as other than a U.S. account.

Give Form W-8BEN to the person requesting it before the

payment is made to you, credited to your account, or

allocated. If you do not provide this form, the withholding

agent may have to withhold at the 30% rate (under

chapters 3 and 4), backup withholding rate, or the rate

applicable under section 1446. If you receive more than

one type of income from a single withholding agent for

which you claim different benefits, the withholding agent

may, at its option, require you to submit a Form W-8BEN

for each different type of income. Generally, a separate

Form W-8BEN must be given to each withholding agent.

You may be a U.S. resident for tax purposes

depending on the number of days you are

CAUTION physically present in the United States over a

3-year period. See Pub. 519, available at IRS.gov/

Pub519. If you satisfy the substantial presence test, you

must notify the withholding agent, payer, or financial

institution with which you have an account within 30 days

and provide a Form W-9.

!

Note. If you own the income or account jointly with one or

more other persons, the income or account will be treated

by the withholding agent as owned by a foreign person

that is a beneficial owner of a payment only if Forms

W-8BEN or W-8BEN-E are provided by all of the owners.

If the withholding agent or financial institution receives a

Form W-9 from any of the joint owners, however, the

payment must be treated as made to a U.S. person and

the account treated as a U.S. account.

Definitions

Account holder. An account holder is generally the

person listed or identified as the holder or owner of a

financial account. For example, if a partnership is listed as

the holder or owner of a financial account, then the

partnership is the account holder, rather than the partners

of the partnership (subject to some exceptions). However,

an account that is held by a single-member disregarded

entity is treated as held by the entity's single owner.

Expiration of Form W-8BEN. Generally, a Form

W-8BEN will remain in effect for purposes of establishing

foreign status for a period starting on the date the form is

signed and ending on the last day of the third succeeding

calendar year, unless a change in circumstances makes

any information on the form incorrect. For example, a

Form W-8BEN signed on September 30, 2015, remains

valid through December 31, 2018.

However, under certain conditions a Form W-8BEN will

remain in effect indefinitely until a change of

circumstances occurs. To determine the period of validity

for Form W-8BEN for purposes of chapter 4, see

Regulations section 1.1471-3(c)(6)(ii). To determine the

period of validity for Form W-8BEN for purposes of

chapter 3, see Regulations section 1.1441-1(e)(4)(ii).

Instructions for Form W-8BEN (Rev.10-2021)

Amount realized. For purposes of section 1446(f), an

amount realized on the transfer of an interest in a

partnership other than a PTP is as determined under

section 1001 (including Regulations sections 1.1001-1

through 1.1001-5) and section 752 (including Regulations

sections 1.752-1 through 1.752-7). See Regulations

section 1.1446(f)-2(c)(2). An amount realized on the

transfer of a PTP interest is the amount of gross proceeds

(as defined in Regulations section 1.6045-1(d)(5)) paid or

credited to a partner or broker (as applicable) that is a

transferor of the interest. The amount realized on a PTP

distribution is the amount of the distribution reduced by

the portion of the distribution that is attributable to the

cumulative net income of the partnership (as determined

under Regulations section 1.1446(f)-4(c)(2)(iii)).

-3-

provide a Form W-8 on its own behalf rather than on

behalf of the beneficiary of such trust.

A payment to a U.S. partnership, U.S. trust, or U.S.

estate is treated as a payment to a U.S. payee. A U.S.

partnership, trust, or estate should provide the withholding

agent with a Form W-9 pertaining to itself. However, for

purposes of section 1446(a), a U.S. grantor trust or

disregarded entity shall not provide the withholding agent

a Form W-9. Instead, the entity must provide a Form W-8

or Form W-9 pertaining to each grantor or owner, as

appropriate, and, in the case of a trust, a statement

identifying the portion of the trust treated as owned by

each such person. For purposes of section 1446(f), the

grantor or owner must provide a Form W-8 or Form W-9 to

certify its status and the amount realized allocable to the

grantor or owner, which, alternatively, can be provided by

the U.S. grantor trust on behalf of a grantor or owner.

Amounts subject to withholding. Generally, an amount

subject to chapter 3 withholding is an amount from

sources within the United States that is fixed or

determinable annual or periodical (FDAP) income

(including such an amount on a PTP distribution except as

indicated otherwise). FDAP income is all income included

in gross income, including interest (as well as OID),

dividends, rents, royalties, and compensation. FDAP

income does not include most gains from the sale of

property (including market discount and option

premiums), as well as other specific items of income

described in Regulations section 1.1441-2 (such as

interest on bank deposits and short-term OID).

Generally, an amount subject to chapter 4 withholding

is an amount of U.S. source FDAP income that is also a

withholdable payment as defined in Regulations section

1.1473-1(a). The exemptions from withholding provided

for under chapter 3 are not applicable when determining

whether withholding applies under chapter 4. For specific

exceptions applicable to the definition of a withholdable

payment, see Regulations section 1.1473-1(a)(4)

(exempting, for example, certain nonfinancial payments).

For purposes of section 1446(a), the amount subject to

withholding is the foreign partner’s share of the

partnership’s effectively connected taxable income. For

purposes of section 1446(f), the amount subject to

withholding is the amount realized on the transfer of a

partnership interest.

Chapter 3. Chapter 3 means chapter 3 of the Internal

Revenue Code (Withholding of Tax on Nonresident Aliens

and Foreign Corporations). Chapter 3 contains sections

1441 through 1464, excluding sections 1445 and 1446.

Chapter 4. Chapter 4 means chapter 4 of the Internal

Revenue Code (Taxes to Enforce Reporting on Certain

Foreign Accounts). Chapter 4 contains sections 1471

through 1474.

Deemed-compliant FFI. Under section 1471(b)(2),

certain FFIs are deemed to comply with the regulations

under chapter 4 without the need to enter into an FFI

agreement with the IRS. However, certain

deemed-compliant FFIs are required to register with the

IRS and obtain a Global Intermediary Identification

Number (GIIN). These FFIs are referred to as registered

deemed-compliant FFIs. See Regulations section

1.1471-5(f).

Beneficial owner. For payments other than those for

which a reduced rate of, or exemption from, withholding is

claimed under an income tax treaty, the beneficial owner

of income is generally the person who is required under

U.S. tax principles to include the payment in gross income

on a tax return. A person is not a beneficial owner of

income, however, to the extent that person is receiving the

income as a nominee, agent, or custodian, or to the extent

the person is a conduit whose participation in a

transaction is disregarded. In the case of amounts paid

that do not constitute income, beneficial ownership is

determined as if the payment were income.

Foreign partnerships, foreign simple trusts, and foreign

grantor trusts are not the beneficial owners of income paid

to the partnership or trust. The beneficial owners of

income paid to a foreign partnership are generally the

partners in the partnership, provided that the partner is not

itself a partnership, foreign simple or grantor trust,

nominee, or other agent. The beneficial owners of income

paid to a foreign simple trust (that is, a foreign trust that is

described in section 651(a)) are generally the

beneficiaries of the trust, if the beneficiary is not a foreign

partnership, foreign simple or grantor trust, nominee, or

other agent. The beneficial owners of a foreign grantor

trust (that is, a foreign trust to the extent that all or a

portion of the income of the trust is treated as owned by

the grantor or another person under sections 671 through

679) are the persons treated as the owners of the trust.

The beneficial owners of income paid to a foreign complex

trust (that is, a foreign trust that is not a foreign simple

trust or foreign grantor trust) is the trust itself.

Generally, for purposes of sections 1446(a) and (f), the

same beneficial owner rules apply, except that under

section 1446(a) and (f) a foreign simple trust is required to

Disregarded entity. A business entity that has a single

owner and is not a corporation under Regulations section

301.7701-2(b) is disregarded as an entity separate from

its owner. A disregarded entity does not submit this Form

W-8BEN to a partnership for purposes of section 1446 or

to an FFI for purposes of chapter 4. Instead, the owner of

such entity provides appropriate documentation. See

Regulations section 1.1446-1 and section 1.1471-3(a)(3)

(v), respectively.

Certain entities that are disregarded for U.S. tax

purposes may be recognized for purposes of claiming

treaty benefits under an applicable tax treaty (see the

definition of Hybrid entity,later). A hybrid entity claiming

treaty benefits is required to complete Form W-8BEN-E.

See Form W-8BEN-E and its instructions.

Financial account. A financial account includes:

• A depository account maintained by a financial

institution;

• A custodial account maintained by a financial

institution;

• Equity or debt interests (other than interests regularly

traded on an established securities market) in investment

entities and certain holding companies, treasury centers,

or financial institutions as defined in Regulations section

1.1471-5(e);

• Cash value insurance contracts; and

• Annuity contracts.

-4-

Instructions for Form W-8BEN (Rev.10-2021)

tax liability, or an alien individual who is a bona fide

resident of Puerto Rico, Guam, the Commonwealth of the

Northern Mariana Islands, the U.S. Virgin Islands, or

American Samoa is a nonresident alien individual. See

Pub. 519 for more information on resident and

nonresident alien status.

For purposes of chapter 4, exceptions are provided for

accounts such as certain tax-favored savings accounts;

term life insurance contracts; accounts held by estates;

escrow accounts; and annuity contracts. These

exceptions are subject to certain conditions. See

Regulations section 1.1471-5(b)(2). Accounts may also

be excluded from the definition of financial account under

an applicable IGA.

Even though a nonresident alien individual

married to a U.S. citizen or resident alien may

CAUTION choose to be treated as a resident alien for certain

purposes (for example, filing a joint income tax return),

such individual is still treated as a nonresident alien for

chapter 3 withholding tax purposes on all income except

wages. For purposes of chapter 4, a nonresident alien

individual who holds a joint account with a U.S. person will

be considered a holder of a U.S. account for chapter 4

purposes.

!

Financial institution. A financial institution generally

means an entity that is a depository institution, custodial

institution, investment entity, or an insurance company (or

holding company of an insurance company) that issues

cash value insurance or annuity contracts.

Foreign financial institution (FFI). An FFI generally

means a foreign entity that is a financial institution.

Foreign person. A foreign person includes a

nonresident alien individual and certain foreign entities

that are not U.S. persons (entities that are beneficial

owners should complete Form W-8BEN-E rather than this

Form W-8BEN).

Participating FFI. A participating FFI is an FFI that has

agreed to comply with the terms of an FFI agreement with

respect to all branches of the FFI, other than a branch that

is a reporting Model 1 FFI or a U.S. branch. The term

“participating FFI” also includes a reporting Model 2 FFI

and a qualified intermediary (QI) branch of a U.S. financial

institution, unless such branch is a reporting Model 1 FFI.

Hybrid entity. A hybrid entity is any person (other than

an individual) that is treated as fiscally transparent for

purposes of its status under the Code but is not treated as

fiscally transparent by a country with which the United

States has an income tax treaty. Hybrid status is relevant

for claiming treaty benefits.

Participating payee. A participating payee means any

person that accepts a payment card as payment or

accepts payment from a third-party settlement

organization in settlement of a third-party network

transaction.

Intergovernmental agreement (IGA). An IGA means a

Model 1 IGA or a Model 2 IGA. For a list of jurisdictions

treated as having in effect a Model 1 or Model 2 IGA, see

the list of jurisdictions at www.treasury.gov/resourcecenter/tax-policy/treaties/Pages/FATCA-Archive.aspx.

A Model 1 IGA means an agreement between the

United States or the Treasury Department and a foreign

government or one or more agencies to implement

FATCA through reporting by FFIs to such foreign

government or agency, followed by automatic exchange

of the reported information with the IRS. An FFI in a Model

1 IGA jurisdiction that performs account reporting to the

jurisdiction’s government is referred to as a reporting

Model 1 FFI.

A Model 2 IGA means an agreement or arrangement

between the United States or the Treasury Department

and a foreign government or one or more agencies to

implement FATCA through reporting by FFIs directly to

the IRS in accordance with the requirements of an FFI

agreement, supplemented by the exchange of information

between such foreign government or agency and the IRS.

An FFI in a Model 2 IGA jurisdiction that has entered into

an FFI agreement with respect to a branch is a

participating FFI, but may be referred to as a reporting

Model 2 FFI.

Payment settlement entity (PSE). A PSE is a

merchant acquiring entity or third-party settlement

organization. Under section 6050W, a PSE is generally

required to report payments made in settlement of

payment card transactions or third-party network

transactions. However, a PSE is not required to report

payments made to a beneficial owner that is documented

as foreign with an applicable Form W-8.

PTP interest. A PTP interest is an interest in a PTP if the

interest is publicly traded on an established securities

market or is readily tradable on a secondary market (or

the substantial equivalent thereof).

Publicly traded partnership (PTP). A publicly traded

partnership is an entity that has the same meaning as in

section 7704 and Regulations section 1.7704-4 but does

not include a publicly traded partnership treated as a

corporation under that section.

Recalcitrant account holder. A recalcitrant account

holder includes an individual who fails to comply with the

requests of an FFI for documentation and information for

determining the U.S. or foreign status of the individual’s

account, including furnishing this Form W-8BEN when

requested.

Nonresident alien individual. Any individual who is not

a citizen or resident alien of the United States is a

nonresident alien individual. An alien individual meeting

either the “green card test” or the “substantial presence

test” for the calendar year is a resident alien. Any person

not meeting either test is a nonresident alien individual.

Additionally, an alien individual who is treated as a

nonresident alien pursuant to Regulations section

301.7701(b)-7 for purposes figuring the individual's U.S.

Instructions for Form W-8BEN (Rev.10-2021)

Transfer. A transfer is a sale, exchange, or other

disposition, and includes a distribution from a partnership

to a partner, as well as a transfer treated as a sale or

exchange under section 707(a)(2)(B).

Transferee. A transferee is any person, foreign or

domestic, that acquires a partnership interest through a

transfer and includes a partnership that makes a

distribution.

-5-

country, your permanent residence is where you normally

reside.

If you reside in a country that does not use street

addresses, you may enter a descriptive address on line 3.

The address must accurately indicate your permanent

residence in the manner used in your jurisdiction.

Transferor. A transferor is any person, foreign or

domestic, that transfers a partnership interest. In the case

of a trust, to the extent all or a portion of the income of the

trust is treated as owned by the grantor or another person

under sections 671 through 679 (such trust, a grantor

trust), the term transferor means the grantor or other

person.

Line 4. Enter your mailing address only if it is different

from the address you show on line 3.

U.S. person. A U.S. person is defined in section 7701(a)

(30) and includes an individual who is a citizen or resident

of the United States. For purposes of chapter 4, a U.S.

person is defined in Regulations section 1.1471-1(b)

(141).

Line 5. If you have a social security number (SSN), enter

it here. To apply for an SSN, get Form SS-5 from a Social

Security Administration (SSA) office or online at

www.ssa.gov/forms/ss-5.pdf. If you are in the United

States, you can call the SSA at 1-800-772-1213.

Complete Form SS-5 and return it to the SSA.

If you do not have an SSN and are not eligible to get

one, you can get an individual taxpayer identification

number (ITIN). To apply for an ITIN, file Form W-7 with the

IRS. It usually takes 4–6 weeks to get an ITIN. To claim

certain treaty benefits, you must complete line 5 by

submitting an SSN or ITIN, or line 6 by providing a foreign

tax identification number (foreign TIN).

Withholding agent. Any person, U.S. or foreign, that has

control, receipt, custody, disposal, or payment of U.S.

source FDAP income subject to chapter 3 or 4 withholding

is a withholding agent. The withholding agent may be an

individual, corporation, partnership, trust, association, or

any other entity, including (but not limited to) any foreign

intermediary, foreign partnership, and U.S. branches of

certain foreign banks and insurance companies.

For purposes of section 1446(a), the withholding agent

is the partnership conducting the trade or business in the

United States. For a partnership distribution made by a

PTP, the withholding agent for purposes of section

1446(a) may be the PTP, a nominee holding an interest

on behalf of a foreign person, or both. See Regulations

sections 1.1446-1 through 1.1446-6.

An ITIN is for tax use only. It does not entitle you

to social security benefits or change your

CAUTION employment or immigration status under U.S. law.

!

A partner in a partnership conducting a trade or

business in the United States will likely be allocated

effectively connected taxable income. In addition, if the

partner transfers an interest in such a partnership, the

partner may be subject to tax under section 864(c)(8) on

the transfer. As in either case the partner is considered

engaged in a U.S. trade or business because it is a

partner in a partnership engaged in a U.S. trade or

business, the partner is required to file a U.S. federal

income tax return and must have a U.S. taxpayer

identification number (ITIN), which the partner is required

to provide on this form.

You must also provide an SSN or TIN if you are:

• Claiming an exemption from withholding under section

871(f) for certain annuities received under qualified plans,

or

• Submitting the form to a partnership that conducts a

trade or business in the United States.

If you are claiming treaty benefits, you are generally

required to provide an ITIN if you do not provide a tax

identifying number issued to you by your jurisdiction of tax

residence on line 6. However, an ITIN is not required to

claim treaty benefits relating to:

• Dividends and interest from stocks and debt obligations

that are actively traded;

• Dividends from any redeemable security issued by an

investment company registered under the Investment

Company Act of 1940 (mutual fund);

• Dividends, interest, or royalties from units of beneficial

interest in a unit investment trust that are (or were upon

issuance) publicly offered and are registered with the SEC

under the Securities Act of 1933; and

• Income related to loans of any of the above securities.

Specific Instructions

Part I

Line 1. Enter your name. If you are a foreign individual

who is the single owner of a disregarded entity that is not

claiming treaty benefits as a hybrid entity, with respect to

a payment, you should complete this form with your name

and information. If the account to which a payment is

made or credited is in the name of the disregarded entity,

you should inform the withholding agent of this fact. This

may be done by including the name and account number

of the disregarded entity on line 7 (reference number) of

the form. However, if the disregarded entity is claiming

treaty benefits as a hybrid entity, it should complete Form

W-8BEN-E instead of this Form W-8BEN.

Line 2. Enter your country of citizenship. If you are a dual

citizen, enter the country where you are both a citizen and

a resident at the time you complete this form. If you are

not a resident in any country in which you have

citizenship, enter the country where you were most

recently a resident. However, if you are a U. S. citizen, you

should not complete this form even if you hold citizenship

in another jurisdiction. Instead, provide Form W-9.

Line 3. Your permanent residence address is the

address in the country where you claim to be a resident

for purposes of that country’s income tax. If you are

completing Form W-8BEN to claim a reduced rate of

withholding under an income tax treaty, you must

determine your residency in the manner required by the

treaty. Do not show the address of a financial institution, a

post office box, or an address used solely for mailing

purposes. If you do not have a tax residence in any

Line 6a. If you are providing this Form W-8BEN to

document yourself as an account holder (as defined in

Regulations section 1.1471-5(a)(3)) with respect to a

-6-

Instructions for Form W-8BEN (Rev.10-2021)

that country under the terms of the treaty. A list of U.S. tax

treaties is available at IRS.gov/Individuals/InternationalTaxpayers/Tax-Treaties.

financial account (as defined in Regulations section

1.1471-5(b)) that you hold at a U.S. office of a financial

institution (including a U.S. branch of an FFI) and you

receive U.S. source income reportable on a Form 1042-S

associated with this form, you must provide on line 6a the

foreign tax identifying number (FTIN) issued to you by

your jurisdiction of tax residence identified on line 3

unless:

• You are a resident of a U.S. territory, or

• Your jurisdiction of residence is identified on the IRS’s

List of Jurisdictions That Do Not Issue Foreign TINs at

IRS.gov/businesses/corporations/list-of-jurisdictions-thatdo-not-issue-foreign-tins. You also do not need to provide

an FTIN on line 6a if you meet the requirement for one of

the requirements for checking the box in line 6b.

In addition, you may provide the FTIN issued to you by

your jurisdiction of tax residence on line 6a for purposes of

claiming treaty benefits (rather than providing a U.S. TIN

on line 5, if required).

If you are related to the withholding agent within

the meaning of section 267(b) or 707(b) and the

CAUTION aggregate amount subject to withholding received

during the calendar year exceeds $500,000, then you are

generally required to file Form 8833, Treaty-Based Return

Position Disclosure Under Section 6114 or 7701(b),

available at IRS.gov/Form8833. See the Instructions for

Form 8833 for more information on the filing requirements.

!

Line 10. Line 10 must be used only if you are claiming

treaty benefits that require that you meet conditions not

covered by the representations you make on line 9 and

Part III. This line is generally not applicable to treaty

benefits under an interest or dividends (other than

dividends subject to a preferential rate based on

ownership) article of a treaty. Examples of when you must

complete line 10 include:

• Persons claiming treaty benefits on royalties must

complete this line if the treaty contains different

withholding rates for different types of royalties,

• Foreign students and researchers claiming treaty

benefits must complete this line. See Scholarship and

fellowship grants, later, for more information,

• Persons claiming treaty benefits on business profits or

gains that are not attributable to a permanent

establishment must complete this line. See Profits or

gains not attributable to a permanent establishment, later,

for more information.

• Persons claiming treaty benefits pursuant to a

remittance provision under a treaty must complete this

line. See Remittance claims, later, for more information

Line 6b. You may check the box in this line 6b if you are

an account holder as described for purposes of line 6a

and you are not legally required to obtain an FTIN from

your jurisdiction of residence (including if the jurisdiction

does not issue TINs). By checking this box, you will be

treated as having provided an explanation for not

providing an FTIN on line 6a. If you wish to provide a

further (or other) explanation why you are not required to

provide an FTIN on line 6a, you may do so in the margins

of this form or on a separate statement attached to this

form.

Line 7. This line may be used by the filer of Form

W-8BEN or by the withholding agent to whom it is

provided to include any referencing information that is

useful to the withholding agent in carrying out its

obligations. For example, withholding agents who are

required to associate the Form W-8BEN with a particular

Form W-8IMY may want to use line 7 for a referencing

number or code that will make the association clear. A

beneficial owner can use line 7 to include the number of

the account for which he or she is providing the form. A

foreign single owner of a disregarded entity can use line 7

to inform the withholding agent that the account to which a

payment is made or credited is in the name of the

disregarded entity (see the instructions for Line 1).

Nonresident alien who becomes a resident alien.

Generally, only a nonresident alien individual can use the

terms of a tax treaty to reduce or eliminate U.S. tax on

certain types of income. However, most tax treaties

contain a provision known as a “saving clause” which

preserves or “saves” the right of each country to tax its

own residents as if no tax treaty existed. Exceptions

specified in the saving clause may permit an exemption

from tax to continue for certain types of income even after

the recipient has otherwise become a U.S. resident alien

for tax purposes. The individual must use Form W-9 to

claim the tax treaty benefit. See the Instructions for Form

W-9 for more information. Also see Nonresident alien

student or researcher who becomes a resident alien, later,

for an example.

Line 8. If you are providing this Form W-8BEN to

document yourself as an account holder with respect to a

financial account as described above in line 6 that you

hold with a U.S. office of a financial institution (including a

U.S. branch of an FFI), provide your date of birth. Use the

following format to input your information: MM-DD-YYYY.

For example, if you were born on April 15, 1956, you

would enter 04-15-1956.

Profits or gains not attributable to a permanent establishment. Persons claiming treaty benefits on

business profits not attributable to a permanent

establishment or on gains arising from the alienation of

property (other than real property) that does not form all or

part of a permanent establishment (including gains that do

not arise from the alienation of a permanent

establishment) must complete line 10. Complete line 10

by stating that you derive business profits or gains (other

than from real property) not attributable to a permanent

establishment. You must also include the relevant treaty

article. For example, a foreign partner that derives gains

subject to tax under section 864(c)(8) upon the transfer of

Part II

Line 9. If you are claiming treaty benefits as a resident of

a foreign country with which the United States has an

income tax treaty for payments subject to withholding

under chapter 3 or under section 1446(a) or (f), identify

the country where you claim to be a resident for income

tax treaty purposes. For treaty purposes, a person is a

resident of a treaty country if the person is a resident of

Instructions for Form W-8BEN (Rev.10-2021)

-7-

treaty country after entry into the United States. If this is

the case, you can provide a U.S. address on line 3 and

still be eligible for the exemption if all other conditions

required by the tax treaty are met. You must also identify

on line 9 the tax treaty country of which you were a

resident at the time of, or immediately prior to, your entry

into the United States.

Nonresident alien student or researcher who

becomes a resident alien. You must use Form W-9 to

claim an exception to a saving clause. See Nonresident

alien who becomes a resident alien, earlier, for a general

explanation of saving clauses and exceptions to them.

an interest in a partnership that conducts a trade or

business within the United States may claim treaty

benefits on this form with respect to the withholding

required under section 1446(f) by stating that the gains

are not attributable to a permanent establishment and by

including the relevant gains article of the treaty.

Additionally, for a claim that gain or income with respect to

a PTP interest is not attributable to a permanent

establishment in the United States, you must identify the

name of each PTP to which the claim relates. See,

however, Regulations section 1.864(c)(8)-1(f) (providing

that gain or loss on the alienation of a partnership interest

is gain or loss attributable to the alienation of assets

forming part of a permanent establishment to the extent

that the assets deemed sold under section 864(c)(8) form

part of a permanent establishment of the partnership).

Example. Article 20 of the United States-China

income tax treaty allows an exemption from tax for

scholarship income received by a Chinese student

temporarily present in the United States. Under U.S. law,

this student will become a resident alien for tax purposes

if his or her stay in the United States exceeds 5 calendar

years. However, paragraph 2 of the first protocol to the

United States-China treaty (dated April 30, 1984) allows

the provisions of Article 20 to continue to apply even after

the Chinese student becomes a resident alien of the

United States. A Chinese student who qualifies for this

exception (under paragraph 2 of the first protocol) and is

relying on this exception to claim an exemption from tax

on his or her scholarship or fellowship income would

complete Form W-9.

Remittance claims. Some income tax treaties with

countries that have a remittance-based tax system only

allow treaty benefits on the amount of income that is

remitted to (or received in) the treaty country. An

individual may use Form W-8BEN to claim benefits under

those treaties only on remitted amounts that are taxable in

the treaty country. If you are taxed on a remittance basis

in the treaty country identified on line 9, complete line 10

by stating that you are taxed on a remittance basis in the

treaty country and the amount of income you receive

associated with this form that was remitted to, and is

taxable in, such country. You must also provide the

relevant treaty article for the remittance provision (for

example, Article 1(7) of the U.S.-U.K. Treaty).

Part III

Certification

Scholarship and fellowship grants. A nonresident

alien student (including a trainee or business apprentice)

or researcher who receives noncompensatory scholarship

or fellowship income can use Form W-8BEN to claim

benefits under a tax treaty that apply to reduce or

eliminate U.S. tax on such income. No Form W-8BEN is

required unless a treaty benefit is being claimed. A

nonresident alien student or researcher who receives

compensatory scholarship or fellowship income must use

Form 8233, instead of Form W-8BEN, to claim any

benefits of a tax treaty that apply to that income. The

student or researcher must use Form W-4 for any part of

such income for which he or she is not claiming a tax

treaty withholding exemption. Do not use Form W-8BEN

for compensatory scholarship or fellowship income. See

Compensation for Dependent Personal Services in the

Instructions for Form 8233.

Form W-8BEN must be signed and dated by the beneficial

owner of the amount subject to withholding or the account

holder of an FFI (or an agent with legal authority to act on

the person’s behalf). If Form W-8BEN is completed by an

agent acting under a duly authorized power of attorney for

the beneficial owner or account holder, the form must be

accompanied by the power of attorney in proper form or a

copy thereof specifically authorizing the agent to

represent the principal in making, executing, and

presenting the form. Form 2848 can be used for this

purpose. The agent should also check the box indicating

that the agent has capacity to sign for the beneficial

owner. The agent, as well as the beneficial owner or

account holder, may incur liability for the penalties

provided for an erroneous, false, or fraudulent form.

A withholding agent may allow you to provide this form

with an electronic signature. The electronic signature must

indicate that the form was electronically signed by a

person authorized to do so (for example, with a time and

date stamp and statement that the form has been

electronically signed). Simply typing your name into the

signature line is not an electronic signature. A withholding

agent may also rely on an electronically signed

withholding certificate if you provide any additional

information or documentation requested by the

withholding agent to support that the form was signed by

you or other person authorized to do so. See Regulations

section 1.1441-1(e)(4)(i)(B).

If you are a nonresident alien individual who

TIP received noncompensatory scholarship or

fellowship income and personal services income

(including compensatory scholarship or fellowship

income) from the same withholding agent, you may use

Form 8233 to claim a tax treaty withholding exemption for

part or all of both types of income.

Completing lines 3 and 9. Most tax treaties that

contain an article exempting scholarship or fellowship

grant income from taxation require that the recipient be a

resident of the other treaty country at the time of, or

immediately prior to, entry into the United States. Thus, a

student or researcher may claim the exemption even if he

or she no longer has a permanent address in the other

-8-

Instructions for Form W-8BEN (Rev.10-2021)

If any information on Form W-8BEN becomes

incorrect, you must submit a new form within 30

CAUTION days unless you are no longer an account holder

of the requester that is an FFI and you will not receive a

future payment with respect to the account.

You are not required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its

instructions must be retained as long as their contents

may become material in the administration of any Internal

Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

!

Broker transactions or barter exchanges. Income

from transactions with a broker or a barter exchange is

subject to reporting rules and backup withholding unless

Form W-8BEN or a substitute form is filed to notify the

broker or barter exchange that you are an exempt foreign

person.

You are an exempt foreign person for a calendar year

in which:

• You are a nonresident alien individual or a foreign

corporation, partnership, estate, or trust;

• You are an individual who has not been, and does not

plan to be, present in the United States for a total of 183

days or more during the calendar year; and

• You are neither engaged, nor plan to be engaged

during the year, in a U.S. trade or business that has

effectively connected gains from transactions with a

broker or barter exchange.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

burden for business taxpayers filing this form is approved

under OMB control number 1545-0123. The estimated

burden for all other taxpayers who file this form is:

Recordkeeping, 3 hr., 06 min.; Learning about the law

or the form, 2 hr., 05 min.; Preparing the form, 2 hr., 13

min.

If you have comments concerning the accuracy of

these time estimates or suggestions for making this form

simpler, we would be happy to hear from you. You can

send us comments from IRS.gov/FormComments.

You can write to Internal Revenue Service, Tax Forms

and Publications, 1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send Form W-8BEN to

this office. Instead, give it to your withholding agent.

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue

laws of the United States. You are required to provide the

information. We need it to ensure that you are complying

with these laws and to allow us to figure and collect the

right amount of tax.

Instructions for Form W-8BEN (Rev.10-2021)

-9-