Give this form to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding. Submit Form W-8 BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding.
Current Products
Recent Developments
None at this time.
Other Items You May Find Useful
Foreign Account Tax Compliance Act (FATCA)
About Instructions for the Requester of Forms W–8 BEN, W–8 BEN–E, W–8 ECI, W–8 EXP, and W–8 IMY
About Publication 519, U.S. Tax Guide for Aliens
About Publication 1212, Guide to Original Issue Discount (OID) Instruments
Webinar: Income Tax Withholding on Foreign Persons Forms 1042-S and 1042
Comment on Form W-8 BEN
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.