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Form W-8BEN Instructions

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

Download and print the Form W-8BEN Instructions

Some Information on the form:

General Instructions

Section references are to the Internal Revenue Code unless otherwise noted.

For definitions of terms used throughout these instructions, see Definitions on pages 3 and 4.

Purpose of form.

Foreign persons are subject to U.S. tax at a 30% rate on income they receive from U.S. sources that consists of:

Interest (including certain original issue discount (OID).






Compensation for, or in expectation of, services performed;

Substitute payments in a securities lending transaction; or

Other fixed or determinable annual or periodical gains, profits, or income.

And much more...