Instructions for

Form W-8BEN

(Rev. October 2021)

Certificate of Foreign Status of Beneficial Owner for

United States Tax Withholding and Reporting (Individuals)

Department of the Treasury

Internal Revenue Service

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.

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 

Sep 29, 2021 Cat. No. 25576H
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)).

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.

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. 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 

-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.

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.

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.

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).

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.

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

depending on the number of days you are 

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.

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.

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)).

CAUTION

!

Instructions for Form W-8BEN (Rev.10-2021) -3-
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.

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 

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.

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).

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)
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.

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).

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.

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.

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. 

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.

Even though a nonresident alien individual 

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

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.

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.

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.

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.

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.

CAUTION

!

Instructions for Form W-8BEN (Rev.10-2021) -5-
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.

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).

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.

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 

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.

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

from the address you show on line 3.

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).

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

to social security benefits or change your 

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.

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 

CAUTION

!

-6- Instructions for Form W-8BEN (Rev.10-2021)
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).

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).

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.

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 

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

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

If you are related to the withholding agent within 

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

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

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.

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 

CAUTION

!

Instructions for Form W-8BEN (Rev.10-2021) -7-
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).

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).

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.

If you are a nonresident alien individual who 

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 

TIP

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.

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.

Part III

Certification

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).

-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 

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.

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.

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.

CAUTION

!

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.

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.

Instructions for Form W-8BEN (Rev.10-2021) -9-