Form W-8BEN
The IRS form a non-U.S. individual gives to a U.S. payer to certify foreign status and claim treaty benefits.
Form W-8BEN, "Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting," is filed by foreign individuals receiving certain U.S.-source income (dividends, royalties, rents, etc.). Submitting a valid W-8BEN reduces or eliminates 30% default withholding by claiming an applicable income-tax treaty rate. The form is given to the U.S. payer (broker, royalty payer, marketplace) — not to the IRS. Validity is three calendar years.
Also known asW-8BEN, Certificate of Foreign Status
Related terms
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