How to fill out and file IRS form w8-ben

Written by ehow contributor
  • Share
  • Tweet
  • Share
  • Email

The IRS generally subjects foreign people to United States tax at a rate of 30 percent on income they receive from domestic sources. IRS Form W8-BEN exists to allow certain persons to claim eligibility for reduced rates or exemptions from these taxes as residents of a foreign country with which the United States has an income-tax treaty.

Skill level:
Moderate

Other People Are Reading

Things you need

  • IRS Form W-8BEN and instructions

Show MoreHide

Instructions

  1. 1

    Determine that Form W-8BEN is an appropriate form for you to use. The form establishes that you are not a United States citizen or an owner or foreign partner receiving a beneficial share in the income for which Form W-8BEN is being provided. You also can use it to claim a tax exemption or reduced rate of taxation due to a tax treaty between the United States and your foreign country.

  2. 2

    Review the list of filing circumstances at the top of Form W-8BEN that may require you to fill out and file a different form.

  3. 3

    Provide your individual or organizational name and your country of incorporation on lines 1 and 2.

  4. 4

    Check a single box on line 3 to indicate the individual, organizational or corporate form of the beneficial owner.

  5. 5

    Provide your permanent address on line 4 and, if different, your mailing address on line 5. Do not use a P.O. box or an "in-care-of" address as a permanent address.

  6. 6

    Fill out your taxpayer-identification number, your foreign tax-identifying number and any useful reference numbers that may assist the payer or withholding agent on lines 6, 7 and 8.

  7. 7

    Fill in the applicable boxes on lines 9a through 9e to certify that you are eligible for tax-treat benefits as a resident of the foreign country that you name on line 9a.

  8. 8

    Follow Form W-8BEN's instructions to provide any additional information that applies to you and explanations on line 10.

  9. 9

    Check the box on line 11, and attach the appropriate statement if there are notional-principal contracts producing income that is not effectively connected with a business or trade conducted in the United States.

  10. 10

    Sign and date the form, and file it with the withholding agent or payer of income.

Tips and warnings

  • Form W8-BEN is essentially a tax-withholding form that specifies the tax rate to be withheld from income originating in the United States.
  • Avoid problems by consulting with an international-tax lawyer who specializes in matters pertaining to tax enforcement in foreign jurisdictions before you fill out IRS Form W8-BEN. The form is considered deceptively simple by some international-tax experts.

Don't Miss

Filter:
  • All types
  • Articles
  • Slideshows
  • Videos
Sort:
  • Most relevant
  • Most popular
  • Most recent

No articles available

No slideshows available

No videos available

By using the eHow.co.uk site, you consent to the use of cookies. For more information, please see our Cookie policy.