The IRS explains that the W-8 forms are a series of five documents that foreign individuals and businesses use to claim exemptions.  The W-8 BEN is the form for individuals to establish foreign status for taxation. For example, Gunther, the German who works for Apple in Singapore, will fill out a W-8 BEN. The IRS also issues a Form W-8 BEN-E which is a different variation used when contracting with a foreign entity rather than a foreign individual. A completed and signed W-8BEN is required for all reportable tax transactions made to a Nonresident Alien (NRA) of the United States. This includes all payment mechanisms used at the UW. As mentioned earlier, the W-8BEN is the equivalent of the W-9 used for US persons. There are five W-8 forms: W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY: Determining which one to use comes down to whether you’re an individual or an entity, the type of income you receive, and whether you’re an organization that qualifies for special tax treatment. All W-8 forms are valid for the year they are signed and for three full calendar years after that. Contractor Management Outsourcing (CMO) is on the rise in the global expansion industry. This expansion solution allows companies to delegate the tasks of managing a contingent workforce to a trusted partner. Your international firm doing business overseas with NRAs may find it useful to hire a contractor management services company like Horizons to manage the process related to the W-8 BEN and other tax issues.