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-8BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding.
Other Items You May Find Useful
Publication 519, U.S. Tax Guide for Aliens
Publication 1212, Guide to Original Issue Discount (OID) Instruments
Comment on Form W-8BEN
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Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Form W 8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Form W 8IMY, Certificate of Foreign Intermediary, Foreign Flow Through Entity, or Certain U.S. Branches for United States Tax Withholding