Instructions for IRS Form W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, W-8IMY

IRS Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

This document contains official instructions for IRS Form W-8BEN , IRS Form W-8BEN-E , IRS Form W-8ECI , IRS Form W-8EXP , and IRS Form W-8IMY . All forms are released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form W-8BEN is available for download through this link.

FAQ

Q: What is IRS Form W-8BEN?
A: IRS Form W-8BEN is used by non-U.S. individuals to declare their status as a foreign taxpayer and claim tax treaty benefits.

Q: What is IRS Form W-8BEN-E?
A: IRS Form W-8BEN-E is used by foreign entities (such as corporations or partnerships) to declare their status as a foreign taxpayer and claim tax treaty benefits.

Q: What is IRS Form W-8ECI?
A: IRS Form W-8ECI is used by foreign entities to claim exempt status for income effectively connected with the conduct of a trade or business in the United States.

Q: What is IRS Form W-8EXP?
A: IRS Form W-8EXP is used by foreign governments, international organizations, and other foreign tax-exempt entities to claim exemption from certain U.S. taxes.

Q: What is IRS Form W-8IMY?
A: IRS Form W-8IMY is used by foreign intermediaries, foreign flow-through entities, and certain U.S. branches to document their status for U.S. tax withholding purposes.