Form W-8BEN - Rev. February 2006 - Certificate of Foreign Status of Beneficial Owner

Sep 19, 2026

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Form W-8BEN (Rev. February 2006) is an Internal Revenue Service certificate used to establish a foreign beneficial owner’s status for U.S. tax withholding purposes. It gathers identification and address details for the beneficial owner, requests taxpayer and foreign tax identification numbers when applicable, and supports claims for tax treaty benefits. The form includes sections for beneficial owner certification and related declarations, and it instructs the applicant not to mail it to the IRS.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

Part I - Identification of Beneficial Owner

Tax treaty status and identifying information

Part II - Claim of Tax Treaty Benefits (if applicable)

Certification and treaty benefit claim

Part III - Notional Principal Contracts

Statement and update agreement

Part IV - Certification

Under penalties of perjury declaration

Form W-8BEN (Rev. February 2006) Department of the Treasury Internal Revenue Service Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding 􀀂 Section references are to the Internal Revenue Code. 􀀂 See separate instructions. 􀀂 Give this form to the withholding agent or payer. Do not send to the IRS. OMB No. 1545-1621 Do not use this form for: Instead, use Form: ● A U.S. citizen or other U.S. person, including a resident alien individual W-9 ● A person claiming that income is effectively connected with the conduct of a trade or business in the United States W-8ECI ● A foreign partnership, a foreign simple trust, or a foreign grantor trust (see instructions for exceptions) W-8ECI or W-8IMY ● A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession that received effectively connected income or that is claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) (see instructions) W-8ECI or W-8EXP Note: These entities should use Form W-8BEN if they are claiming treaty benefits or are providing the form only to claim they are a foreign person exempt from backup withholding. ● A person acting as an intermediary W-8IMY Note: See instructions for additional exceptions. | Part I Identification of Beneficial Owner (See instructions.) | | | --- | --- | | 1 Name of individual or organization that is the beneficial owner | 2 Country of incorporation or organization | 3 Type of beneficial owner: Grantor trust Individual Complex trust Corporation Estate Disregarded entity Government Partnership Simple trust International organization Central bank of issue Tax-exempt organization Private foundation | 4 Permanent residence address (street, apt. or suite no. , or rural route) . Do not use a P.O. box or in-care-of address. | | | --- | --- | | City or town, state or province. Include postal code where appropriate. | Country (do not abbreviate) | 5 Mailing address (if different from above) | City or town, state or province. Include postal code where appropriate. | | | Country (do not abbreviate) | | --- | --- | --- | --- | | 6 | U.S. taxpayer identification number, if required (see instructions)
SSN or ITIN EIN | 7 Foreign tax identifying number, if any (optional) | | 8 Reference number(s) (see instructions) | Part II | Claim of Tax Treaty Benefits (if applicable) | | --- | --- | 9 I certify that (check all that apply): a The beneficial owner is a resident of within the meaning of the income tax treaty between the United States and that country. b If required, the U.S. taxpayer identification number is stated on line 6 (see instructions) . c The beneficial owner is not an individual, derives the item (or items) of income for which the treaty benefits are claimed, and, if applicable, meets the requirements of the treaty provision dealing with limitation on benefits (see instructions) . d The beneficial owner is not an individual, is claiming treaty benefits for dividends received from a foreign corporation or interest from a [U.S. trade](U.S. trade) or business of a foreign corporation, and meets qualified resident status (see instructions). e The beneficial owner is related to the person obligated to pay the income within the meaning of section 267(b) or 707(b), and will file Form 8833 if the amount subject to withholding received during a calendar year exceeds, in the aggregate, $500,000 . 10 Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article of the treaty identified on line 9a above to claim a % rate of withholding on (specify type of income): . Explain the reasons the beneficial owner meets the terms of the treaty article: | Part III Notional Principal Contracts | | | --- | --- | | 11 | I hav

FAQs

What information must be provided on the form?

It requests identification details, country of incorporation or organization (if applicable), permanent residence and mailing addresses, and relevant taxpayer or foreign tax identification numbers, plus required certifications.

Sep 19, 2026

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