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).
Dividends;
Rents;
Royalties;
Premiums;
Annuities;
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...
|
