2024年10月1日 · Information about Form W-8 BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), including recent updates, related forms and instructions on how to file. Submit Form W-8 BEN when requested by the withholding agent or …

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) For use by individuals. Entities must use Form W-8BEN-E. Go to www.irs.gov/FormW8BEN for instructions and the latest information. Give this form to the withholding agent or payer. Do not send to the IRS. OMB No. 1545-1621

2025年2月24日 · W-8 forms are used by foreign persons or business entities to claim exempt status from certain withholdings. There are five W-8 forms: W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY.

2025年2月21日 · The W-8 form certifies foreign status for individuals and entities earning income from U.S. sources. Without it, the IRS assumes the recipient is a U.S. taxpayer, leading to automatic withholding at the default 30% rate under Internal Revenue Code (IRC) 1441.

2024年7月1日 · The W-8 series of forms are designed to help non-U.S. entities and individuals declare their foreign status and claim beneficial tax treaty rates. Each form serves a specific purpose and caters to different types of income and entities.

2017年10月10日 · A W-8 form (Form W-8BEN, W-8BEN-E form, or W-8 form) is intended for someone who is not a U.S. citizen or resident of the U.S. and who performs work and/or earns income in the United States, or for foreign companies that earn income in the United States.

What is a W-8 Form? A W-8 form is a grouping of tax forms specifically for non-resident aliens and foreign businesses who have either worked in or earned income in the US. It declares the applicant’s status as a non-resident alien or foreign national and informs financial companies that they will be taxed differently than a resident.

2025年1月23日 · Form W-8 BEN is a document used by foreign individuals—for instance, a freelancer in Germany who provides services to a US company—to confirm their non-US status. This helps them take advantage of tax treaty benefits that could reduce their US tax liability.

A W-8 form is an official tax document required by the US Internal Revenue Service (IRS) for foreign individuals and businesses who receive income from US sources.

As a withholding agent, Harvard University is required by the IRS to collect the appropriate W-8 form from any foreign entity to establish the entity's foreign status. These forms are a direct result of government regulations associated with the Foreign Account Tax Compliance Act (FATCA).