W-8BEN: Individuals only, most common form for individuals

This form is used to claim foreign status and can also be used to claim treaty benefits for royalty/passive income or scholarships/fellowships only.

• This form can only be used by Individuals. Use if individual is not eligible for any of the other W8 forms.
• A birthdate is required on the W-8BEN form.
• A U.S. Tax identification number is not required unless treaty benefits are requested.
• A Foreign Tax Identification number, issued by the individual's country of residence, is requied unless box 6b is checked
• Sole proprietorships - Line 1 is their name and their business name is entered on line 7 of the form.
• Part II Treaty Benefits are only available for royalties or scholarships/fellowships benefits.
• Part II, lines 9 and 10 are not required unless treaty benefits are requested.
• The box above the signature line must be checked.
• Treaty Benefit requests for an exemption from tax withholding do require a U.S. Individual Taxpayer Identification Number or a U.S. Social Security Number.
• Not all countries have a tax treaty with the U.S., and not all tax treaties contain a tax exemption for student scholarships/fellowships.
• The W-8BEN cannot be used to claim treaty benefits for independent or dependent personal services.

W-8BEN-E

Used primarily by entities to claim foreign status and and also to claim treaty benefits.

• Entities not eligible for the other W8 forms should use the W-8BEN-E.
• A foreign entity from a country that has negotiated a tax treaty with the U.S. that has an article contained that exempts the type of income they are providing, will need to complete a W-8BEN-E to claim treaty benefits.
• A Foreign tax identification number is required
• A U.S. tax identification number is not required.
• All fields in line 14-15 must be completed to claim treaty benefits exemption.
• The box above the signature line must be checked.

W-8ECI

Used primarily by the payee or beneficial owner that all the income that is listed on the form is effectively connected with the conduct of a trade or business located within the United States.

• The type of income must be identified on Line 9 of the form to qualify for exemption. If it is not listed we are required to obtain from the entity a different type of W8 form.
• A U.S. tax identification number is required for exemption from tax withholding.

W-8EXP

Used by the following entities to claim exemption from tax withholding, foreign governments, foreign tax-exempt organization, foreign private foundation, govt. of a U.S. possession, or foreign central bank of issue.

• The entity must be claiming exemption under IRS code 115(2), 501 (c), 892, 895 or 1443(b). Otherwise they need to file a W-8BEN or W-8ECI.

W-8IMY

Used by an intermediary, a withholding foreign partnership, a withholding foreign trust, or flow through entity.

• Copies of appropriate withholding certificates, documentary evidence, and withholding statements must be attached to the W-8IMY as well.

Version 12/13/2023

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