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Focuses on documenting foreign status and FATCA status when opening a bank deposit account or investing in time deposits. Includes a Circular 230 disclaimer, explains eligibility checks, and walks through Part I lines for beneficial owner identification, organization country, addresses, and relevant tax identification details.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/simplified-instructions-for-completing-a-form-w-8ben-e-for-non-financial-institutions-only-updated-april-2015/303812/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/simplified-instructions-for-completing-a-form-w-8ben-e-for-non-financial-institutions-only-updated-april-2015/303812.png","ImageObject",442,249,{"name":88,"@type":89},"วิน","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"Who is this guide intended for when completing Form W-8BEN-E?","Question",{"text":108,"@type":109},"It is intended for entities that are not “Financial Institutions” for FATCA purposes and are opening a bank deposit account or investing in time deposits.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What eligibility check must be done before using Form W-8BEN-E?",{"text":113,"@type":109},"Review the situations at the top of the form under “Do NOT use this form if.” If any apply, use the indicated alternative form instead.",{"name":115,"@type":106,"acceptedAnswer":116},"What information is requested in Part I to identify the beneficial owner and addresses?",{"text":117,"@type":109},"Part I asks for the legal entity’s name as beneficial owner, country of organization, permanent residence address, and mailing address if different, along with required tax identification details such as U.S. TIN (if applicable).",{"name":119,"@type":106,"acceptedAnswer":120},"How does the guide help determine the entity type on line 4?",{"text":121,"@type":109},"It instructs the filer to mark the one box that applies on line 4 and describes U.S. tax principle-based classification rules for foreign entities (e.g., corporation, disregarded entity, or partnership).","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},303812,1790144384,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":139,"language":140,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":61,"update_tm":144,"read_time":76},2336475104736,"https://ap-avatar.wpscdn.com/avatar/22000c4c5e0e5b17e70?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786591360781797222","Simplified Instructions for Completing a Form W-8BEN-E  \nFor Non-Financial Institutions Only Updated April 2015  \nCircular 230 Disclaimer:  \nAny tax advice contained in this communication is not intended or written by Citigroup to be used, and cannot be used, by a client, or any other person or entity for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable foreign or local tax law provisions. This communication is of a general nature and based on authorities that are subject to change. It is provided for information purposes only and isnot intended and should not be relied upon as a substitute for professional tax advice.  \nTreasury and Trade Solutions  \nThis guide is intended for use in completing a Form W-8BEN-E (February 2014 version) to document the foreign status and the FATCA status of a legal entity that is not a “U.S. Person.” For definitions of important terms (indicated in quotes), please see the Appendix.  \nThese step-by-step instructions are targeted to entities that are not “Financial Institutions” for FATCA purposes and who are opening a bank deposit account or investing in time deposits. This guide only includes instructions relevant to these particular situations. If you are completing this Form on behalf of a “Financial Institution” or are opening a custodial account for securities or entering into other transactions, please use the official IRS instructions instead.  \nStep 1: Confirm that you are not precluded from using Form W-8BEN-E:  \nReview the situations listed at the top of the Form under the header “Do NOT use this form if.” If any of these situations apply to you, please use the form indicated, instead of Form W-8BEN-E.  \nStep 2: Identify the “Beneficial Owner” of the Account in Part I  \nLine 1 (Name of Beneficial Owner): Enter the full name of the legal entity that is the “Beneficial Owner.”The entity name should conform to the name as shown in the formation document, including any amendments. Please do not use any abbreviations other than those commonly used to indicate the type of entity (e.g., S.A., A.G., etc.) .  \nLine 2 (Country of organization): Enter the name of the country in which the legal entity was created, organized, incorporated or governed. Please do not abbreviate the country name. However, if this country is the United States, you ordinarily should not be completing a Form W-8, but should complete IRS Form W-9 instead.  \nLine 3 (Disregarded Entity): If you are a “disregarded entity” but are NOT a financial institution, leave line 3 blank.  \nLine 4 (Entity Classification): See instructions in Step 3.  \nLine 5 (FATCA Status): See instructions in Step 4.  \nLine 6 (Permanent Residence Address): Enter the Permanent Residence Address of the legal entity.  \nInclude the street name or rural route, apartment or suite number, and the country name (please do not abbreviate the country name), but do NOT use:  \n• A post office box (unless that is the registered address of the entity);  \n• An address at a financial institution;  \n• An address used solely for mailing purposes, or  \n• An in-care-of address (unless that is the registered address of the entity) .  \nThe permanent residence address of the entity is the address in the country where the entity claims tobe a resident for purposes of that country’s income tax. If the entity does not have a tax residence in any country, the permanent residence address is where it maintains its principal office.  \nLine 7 (Mailing Address): Enter your mailing address if different from the Permanent Residence Address. Please do not abbreviate the country name.  \nLine 8 (U.S. TIN): If you have a U.S. taxpayer identification number (TIN), enter it on this line. A U.S. TIN is not required to obtain a reduced rate or exemption from U.S. withholding on interest paid on a bank deposit account or a time deposit.  \nLine 9a (GIIN): Not applicable. A legal entity is not required to have a GIIN, unless it is a reporting‘‘Fin","cbCaijP3DSqRWg80","https://ap.wps.com/l/cbCaijP3DSqRWg80","pdf",3289135,9,"English","# Eligibility and Purpose\n## Do NOT use this form if\n## When to use Form W-8BEN-E\n# Completing Part I (Beneficial Owner)\n## Lines 1-10 overview\n## Address, TIN, and GIIN guidance\n# Determining Entity Type\n## Line 4 classification overview\n## Classification rules (corporation vs disregarded entity)","[{\"question\":\"Who is this guide intended for when completing Form W-8BEN-E?\",\"answer\":\"It is intended for entities that are not “Financial Institutions” for FATCA purposes and are opening a bank deposit account or investing in time deposits.\"},{\"question\":\"What eligibility check must be done before using Form W-8BEN-E?\",\"answer\":\"Review the situations at the top of the form under “Do NOT use this form if.” If any apply, use the indicated alternative form instead.\"},{\"question\":\"What information is requested in Part I to identify the beneficial owner and addresses?\",\"answer\":\"Part I asks for the legal entity’s name as beneficial owner, country of organization, permanent residence address, and mailing address if different, along with required tax identification details such as U.S. TIN (if applicable).\"},{\"question\":\"How does the guide help determine the entity type on line 4?\",\"answer\":\"It instructs the filer to mark the one box that applies on line 4 and describes U.S. tax principle-based classification rules for foreign entities (e.g., corporation, disregarded entity, or partnership).\"}]","Simplified Instructions for Completing a Form W-8BEN-E - For Non-Financial Institutions Only - Updated April 2015 | PDF",1789807291]