Government forms

Form W-8BEN-E: Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)

Foreign companies and other entities use Form W-8BEN-E to certify their non-U.S. status, their FATCA (chapter 4) status and any treaty benefits when receiving payments from U.S. payers.

Rev. October 2021

Source: Internal Revenue Service (IRS)

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Instructions for filling out Form W-8BEN-E: Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)

This template is used for official filing and documentation. Below are detailed instructions for completing, requirement details, and submission rules.

Who needs to fill out this document?

This form is designed for use by legal entities, individuals, or authorized representatives in the following cases:

Foreign companies invoicing U.S. clients.
Foreign financial institutions and investment entities.
Non-U.S. partnerships, trusts and foundations receiving U.S. income.

What you will need before starting

Before filling out the interactive form, prepare the following details and documents:

1. Entity detailsLegal name, country of incorporation and permanent address.

2. Chapter 3 statusEntity type, e.g. corporation, partnership or trust.

3. Chapter 4 (FATCA) statusE.g. active NFFE or participating FFI; FFIs also need a GIIN.

4. Tax IDs and treaty detailsForeign TIN, U.S. TIN if any, and treaty claim information.

Step-by-step filling process

Part I: Identify the entity: Name, country, chapter 3 and chapter 4 status, addresses and TINs.
Complete the part for your FATCA status: Only the Part (IV-XXVIII) matching your chapter 4 status, e.g. Part XXV for an active NFFE.
Part III: Treaty claim: If applicable, certify residence, limitation on benefits and the rate claimed.
Part XXX: Sign: An authorized officer signs; give the form to the payer, not the IRS.

Frequently Asked Questions (FAQ)

Which part applies to a normal trading company?

Most operating businesses are 'active NFFEs' and complete Part XXV, but confirm your status with an advisor.

How long is it valid?

Generally until the end of the third calendar year after signing, unless a change in circumstances makes it incorrect.

Does a sole proprietor use this form?

No. Individuals, including sole proprietors, use Form W-8BEN.

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