Give Form W-8 BEN 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 revision Form W-8 BEN PDF Instructions for Form W-8 BEN (Print version PDF) Recent developments None at this time. Other items you may find useful All Form W-8 BEN revisions 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 Other current products Related About Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual About Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) About Form W-8 BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) About Form W-8 CE, Notice of Expatriation and Waiver of Treaty Benefits About Form W-8 ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States About Form W-8 EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting About Form W-8 IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting About Form W-9, Request for Taxpayer Identification Number and Certification
