Search Results

These instructions supplement the instructions for Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY. For general information and the purpose of each of the forms described in these instructions, see those forms and their accompanying instructions

This page talks about what documentary evidence you need to treat a payee as a foreign beneficial owner

Information about withholding on payments of U.S. source income to foreign persons (IRC 1441 to 1443 (Form 1042)).

The following questions and answers were prepared in response to inquiries that have been proposed to the IRS by US withholding agents, major corporations and multinational companies outside of the financial service community.

Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.

If you are making payments to a Withholding Partnership (WP), you do not have to withhold if the WP is acting in that capacity.

Review tax treaty tables highlighting the types of income that may be exempt from U.S. income taxes or taxed at a reduced tax rate.

An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test. If you are a nonresident alien at the end of the tax year, and your spouse is a resident alien, your spouse can choose to treat you as a U.S. resident alien for tax purposes and file Form 1040 using the filing status “Married Filing Jointly.” You must file a return if you are a nonresident alien engaged or considered to be engaged in a trade or business in the United States during the year, if you have U.S. income on which the tax liability was not satisfied by the withholding of tax at the source, or if you want to claim a refund of access withholding or want to claim the benefit of any deductions of credits (for example, if you have income from rental property that you choose to treat as income connected to a trade or business).

This page has information about people who are required to report payments subject to NRA withholding.

Information about Form W-8 ECI, including recent updates, related forms, and instructions on how to file. Form W-8 ECI is used if you are a foreign person and you are the beneficial owner of U.S. source income that is effectively connected with the conduct of a trade or business within the U.S.