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

Line 1: Name of organization that is the beneficial ownerRequiredThe entity's legal name. A disregarded entity or branch does not enter its own name: it enters the legal name of its owner (or of the entity it is part of), looking through multiple disregarded entities. A hybrid entity making a treaty claim enters its own legal name here.Where it goes wrongThe disregarded entity's or branch's name on line 1 instead of the owner's; a trade name instead of the legal name.Open the line in the tableLine 2: Country of incorporation or organizationRequiredA corporation enters its country of incorporation. Any other entity enters the country under whose laws it is created, organized, or governed.Open the line in the tableLine 3: Name of disregarded entity receiving the paymentIf applicableA disregarded entity receiving a withholdable payment enters its name here only if it has its own GIIN in its legal name, is a reporting Model 1 or Model 2 FFI, and is not a hybrid entity claiming treaty benefits. Any other disregarded entity may enter its name here for information only, or use line 10.Where it goes wrongA hybrid entity claiming treaty benefits filling in line 3: it leaves line 3 blank and is named on line 1.Open the line in the tableLine 4: Chapter 3 status (entity type)Check oneCheck the one box for the entity's classification under U.S. tax principles, not the law of a treaty country: corporation, partnership, simple trust, complex trust, grantor trust, estate, disregarded entity, tax-exempt organization, private foundation, central bank of issue, international organization, or a foreign government box (Foreign Government, Controlled Entity or Integral Part). Only section 501(c) organizations check "Tax-exempt organization"; a private foundation checks "Private foundation" instead. An entity documenting itself only as an account holder of an FFI does not need to complete line 4.Where it goes wrongClassification under local law (for example, "corporation" for an entity that is a partnership for U.S. purposes); more than one box.Open the line in the tableLine 4 (Yes / No): Hybrid entity making a treaty claim?RequiredIf disregarded entity, partnership, simple trust, or grantor trust. A partnership, disregarded entity, simple trust, or grantor trust claiming treaty benefits on its own behalf checks "Yes" and completes Part III. "No" may be checked only by such an entity documenting itself solely as an FFI account holder (no withholdable payment or reportable amount) or solely as a participating payee under section 6050W.Where it goes wrongA flow-through checking "No" while receiving payments: it generally gives Form W-8IMY instead, as the form's list of excluded filers states.Open the line in the tableLine 5: Chapter 4 status (FATCA status)RequiredIf withholdable payment or FFI account. Check the one box for the entity's chapter 4 status. It is required only if the entity is the payee of a withholdable payment or is documenting a financial account it holds with the FFI requesting the form. Most statuses also require the matching certification part (IV to XXVIII), completed before signing.Where it goes wrongA status box checked with its part left blank; the status describes the entity's local-law label instead of its actual chapter 4 classification.Open the line in the tableLine 6: Permanent residence addressRequiredThe address in the country where the entity claims to be resident for that country's income tax; for a treaty claim, residence is determined as the treaty requires. Do not use a financial institution's address (unless the entity is that institution), a P.O. box, or a mailing-only address, unless it is the only address used and appears in the organizational documents (the registered address). An entity with no tax residence anywhere uses its principal office.Where it goes wrongA P.O. box, in-care-of address, or the address of the bank or agent that handles the entity's mail.Open the line in the tableLine 7: Mailing addressIf applicableEnter a mailing address only if it is different from the line 6 address.Open the line in the tableLine 5 (account): Account that is not a financial accountCheckboxIf documenting an account that is not a financial account. Check this box when the form documents an account held with a foreign financial institution that is not a financial account under Regulations section 1.1471-5(b)(2).Open the line in the table

Hover over a line for what belongs there and where it goes wrong; click to open the line in the table below. On a touch screen, tap the line to jump to the row.

Line 8: U.S. taxpayer identification number (TIN), if requiredIf applicableThe entity's U.S. EIN. Required for a partner in a partnership engaged in a U.S. trade or business, for a section 871(f) annuity exemption, and for a treaty claim when no foreign TIN is given on line 9b; not required for treaty benefits on actively traded stock and debt, mutual fund dividends, publicly offered unit investment trust income, and loans of those securities. An entity that needs an EIN applies on Form SS-4 or online.Where it goes wrongA treaty rate claimed with neither a U.S. TIN on line 8 nor a foreign TIN on line 9b.Open the line in the tableLine 9a: GIINRequiredIf registered FFI or direct reporting NFFE. Required for a participating FFI, registered deemed-compliant FFI (including a sponsored FFI), reporting Model 1 or Model 2 FFI, direct reporting NFFE, sponsored direct reporting NFFE, a foreign trustee of a trustee-documented trust, and certain nonreporting IGA FFIs. An entity still registering may write "applied for," but the requester must receive and verify the GIIN within 90 days. A branch identified in Part II gives its GIIN on line 13 instead.Where it goes wrongA GIIN that does not belong to the entity or its country of residence; "applied for" never followed by a GIIN within 90 days.Open the line in the tableLine 9b: Foreign TINRequiredIf U.S. financial account with 1042-S income. The FTIN issued by the line 6 country of tax residence. Required when the entity documents a financial account held at a U.S. office of a financial institution and receives U.S. source income reportable on Form 1042-S, unless it is a government, central bank of issue, or international organization on line 4, a U.S. territory resident, in a jurisdiction on the IRS list of jurisdictions that do not issue FTINs, or checks line 9c. Others may give an FTIN here instead of a U.S. TIN to claim treaty benefits.Where it goes wrongA hybrid entity entering its owners' tax numbers: it enters only its own.Open the line in the tableLine 9c: Check if FTIN not legally requiredCheckboxIf FTIN not legally required. New in the October 2021 revision. An account holder that would otherwise need line 9b may check this box if it is not legally required to obtain an FTIN from its jurisdiction of residence (including a jurisdiction that does not issue FTINs). Checking it counts as the explanation for not giving an FTIN; a further explanation may go in the margin or on an attached statement.Open the line in the tableLine 10: Reference number(s)OptionalAny reference information useful to the withholding agent, such as an account number or a code that associates this form with a Form W-8IMY. A single owner may use it to say that the account is held in the name of its disregarded entity, and it may identify notional principal contract income that is not effectively connected.Open the line in the tablePart II: When to complete Part IIIf applicableComplete Part II for a disregarded entity that has its own GIIN and receives a withholdable payment, or for a branch operating in a jurisdiction other than the line 2 country. Several branches with the same Part I information may give one form with a schedule of the Part II information and the payment allocation, if the withholding agent accepts it.Open the line in the tableLine 11: Chapter 4 status of disregarded entity or branch receiving paymentCheck oneCheck one box: branch treated as nonparticipating FFI, participating FFI, reporting Model 1 FFI, reporting Model 2 FFI, or U.S. branch. A branch of a reporting IGA FFI that cannot comply with the IGA or chapter 4 regulations (a related entity) must check "Branch treated as nonparticipating FFI." If no box applies, Part II need not be completed.Open the line in the tableLine 12: Address of disregarded entity or branchRequiredIf Part II completed. The address of the branch or disregarded entity. The form face bars a P.O. box or in-care-of address other than a registered address.Open the line in the tableLine 13: GIIN (if any)RequiredIf participating or reporting Model 1 or 2 FFI. The GIIN of the branch receiving the payment, or of the disregarded entity named on line 3; that GIIN does not also go on line 9. A U.S. branch enters a GIIN of any other branch of the FFI. A branch still registering may write "applied for," subject to the 90-day verification.Where it goes wrongThe head office GIIN on line 9a when the branch is the payee.Open the line in the tableLine 14a: Treaty country of residenceRequiredIf claiming treaty benefits. Enter the country where the entity is resident for income tax treaty purposes and check the box to certify residence there.Where it goes wrongA country other than the one shown in the line 6 address.Open the line in the tableLine 14b: Derives the income and meets limitation on benefitsRequiredIf claiming treaty benefits. Check the box to certify that the entity derives the item of income and meets the treaty's limitation on benefits (LOB) provision, if any, then check one LOB box. An item paid to an entity is derived by the entity only if it is not fiscally transparent for that item under its own jurisdiction's laws. A residence country whose treaty has no LOB article still checks a box ("No LOB article in treaty").Where it goes wrongNo LOB box checked; a box checked for a test the treaty's LOB article does not contain.Open the line in the tableLine 14b: LOB: GovernmentCheckboxMet if the entity is the Contracting State, a political subdivision, or a local authority.Open the line in the tableLine 14b: LOB: Tax-exempt pension trust or pension fundCheckboxGenerally requires that more than half the beneficiaries or participants be residents of the trust's or fund's country of residence.Open the line in the tableLine 14b: LOB: Other tax-exempt organizationCheckboxGenerally requires that more than half the beneficiaries, members, or participants of the religious, charitable, scientific, artistic, cultural, or educational organization be residents of its country of residence.Open the line in the tableLine 14b: LOB: Publicly traded corporationCheckboxGenerally requires the principal class of shares to be primarily and regularly traded on a recognized stock exchange in the country of residence; some treaties also allow trading in the United States or certain third countries.Open the line in the tableLine 14b: LOB: Subsidiary of a publicly traded corporationCheckboxGenerally requires more than 50% of vote and value to be owned, directly or indirectly, by five or fewer publicly traded corporations that meet the publicly traded test, with every company in the chain resident in the United States or the subsidiary's country.Open the line in the tableLine 14b: LOB: Company that meets the ownership and base erosion testCheckboxGenerally requires more than 50% of vote and value to be owned by qualifying residents of the same country (individuals, governments, tax-exempt entities, publicly traded corporations), and less than 50% of gross income paid or accrued to persons who would not be good shareholders.Open the line in the tableLine 14b: LOB: Company that meets the derivative benefits testCheckboxGenerally limited to USMCA, EU, and EEA country treaties. Generally requires more than 95% of vote and value to be owned by seven or fewer equivalent beneficiaries, and less than 50% of gross income paid or accrued to persons who are not equivalent beneficiaries.Where it goes wrongChecked by a company resident in a country outside the EU, EEA, or USMCA.Open the line in the tableLine 14b: LOB: Company with an item of income that meets active trade or business testCheckboxGenerally requires an active trade or business in the country of residence, substantial in relation to U.S. activities if the payer is related, with the income derived in connection with or incidental to that business.Open the line in the tableLine 14b: LOB: Favorable discretionary determination by the U.S. competent authority receivedCheckboxThe company has obtained a favorable determination from the U.S. competent authority granting benefits despite failing an objective LOB test. Unless the treaty or technical explanation provides otherwise, benefits may not be claimed while the request is pending.Where it goes wrongChecked while the competent authority request is still pending.Open the line in the tableLine 14b: LOB: No LOB article in treatyCheckboxFor an entity resident in a country whose income tax treaty with the United States has no LOB article. Such an entity must check this box.Open the line in the tableLine 14b: LOB: Other (specify Article and paragraph)CheckboxFor an LOB test not listed, such as a headquarters test. Identify the test and article, for example "Headquarters test, Article 26(5)" under the United States-Netherlands treaty.Open the line in the tableLine 14c: Qualified resident claiming benefits on branch-level dividends or interestCheckboxOnly for a foreign corporation claiming benefits under a treaty in force before January 1, 1987 (and not renegotiated) on U.S. source dividends from another foreign corporation or branch interest from a foreign corporation's U.S. trade or business. It must generally be a qualified resident (ownership and base erosion, public trading, active trade or business, or an IRS ruling; see Regulations section 1.884-5).Where it goes wrongChecked under a treaty in force after December 31, 1986: use the line 14b boxes instead.Open the line in the tableLine 15: Special rates and conditionsIf applicableUse only when the treaty benefit requires conditions not covered by line 14. Give the article and paragraph, the rate, the type of income, and the conditions met, for example a dividend rate based on ownership percentage and holding period, royalty rates that differ by type, a non-standard interest rate, or business profits and gains (including section 864(c)(8) gains subject to section 1446(f) withholding) not attributable to a permanent establishment. A claim on PTP income or gain must name each PTP.Where it goes wrongAn ownership-based dividend rate claimed without the ownership percentage and holding period.Open the line in the tableLine 16: Name of sponsoring entityRequired if sponsored FFIThe sponsoring entity that has agreed to fulfill the due diligence, reporting, and withholding obligations for the sponsored FFI on line 1. The sponsored FFI must also give its GIIN on line 9.Where it goes wrongLine 9a left blank by the sponsored FFI.Open the line in the tableLine 17: Sponsored investment entity or sponsored controlled foreign corporationCheck oneCheck the box for a sponsored investment entity (not a QI, WP, or WT, with a sponsor that is not a nonparticipating FFI) or for a sponsored controlled foreign corporation under section 957(a) (wholly owned by the sponsoring U.S. financial institution and sharing its electronic account system).Open the line in the table

Line 18: Nonregistering local bank certificationCheckboxCertifies the FFI is licensed solely as a bank or credit union in its country, takes deposits and makes loans to unrelated retail customers or members, does not solicit or have a fixed place of business abroad, and has no more than $175 million in assets ($500 million for its expanded affiliated group).Open the line in the tableLine 19: Low-value accounts certificationCheckboxCertifies the FFI is not primarily an investment or trading business, that no financial account of the FFI or its group exceeds $50,000, and that neither the FFI nor its group has more than $50 million in assets at the end of its last accounting year.Open the line in the tableLine 20: Name of sponsoring entityRequiredIf sponsored, closely held investment vehicle. The sponsor that has agreed to fulfill the entity's due diligence, reporting, and withholding obligations as if it were a participating FFI. Enter the sponsoring entity's GIIN on line 9a.Open the line in the tableLine 21: Sponsored, closely held investment vehicle certificationCheckboxCertifies the entity is an FFI only because it is an investment entity, is not a QI, WP, or WT, has its obligations fulfilled by the line 20 sponsor, and is owned by 20 or fewer individuals (with the debt and equity exclusions the form lists).Open the line in the tableLine 22: Limited life debt investment entity certificationCheckboxCertifies the entity existed on January 17, 2013, issued all classes of its interests to investors on or before that date under a trust indenture or similar agreement, and meets Regulations section 1.1471-5(f)(2)(iv).Open the line in the tableLine 23: Investment entity that does not maintain financial accountsCheckboxCertifies the entity is a financial institution only because it is an investment entity described in Regulations section 1.1471-5(e)(4)(i)(A), and that it does not maintain financial accounts.Open the line in the tableLine 24a: Owner-documented FFI certification (all owner-documented FFIs)CheckboxCertifies the FFI meets every listed condition (no intermediary, deposit-taking, custodial, or insurance business, no account for a nonparticipating FFI, no undisclosed specified U.S. owners). The status applies only if the U.S. financial institution, participating FFI, or reporting Model 1 or Model 2 FFI receiving the form agrees to act as designated withholding agent.Where it goes wrongUsed with a withholding agent that has not agreed to treat the FFI as owner-documented.Open the line in the table

Line 24b: FFI owner reporting statement and owner documentationCheck oneCertifies the FFI has provided, or will provide, an FFI owner reporting statement (name, address, TIN, chapter 4 status, and documentation type of each individual and specified U.S. person owner and certain debt holders over $50,000) plus valid documentation for each person listed. Check 24b or 24c, not both.Where it goes wrongBoth 24b and 24c checked.Open the line in the tableLine 24c: Auditor's letterCheck oneInstead of 24b, certifies the FFI has provided, or will provide, an auditor's letter signed within 4 years of the payment by an independent accounting firm or legal representative with a U.S. location, plus an owner reporting statement of its specified U.S. owners and their Forms W-9.Where it goes wrongBoth 24b and 24c checked.Open the line in the tableLine 24d: Trust with no contingent or unidentified beneficiariesOptionalCheck if the line 1 entity is a trust with no contingent beneficiaries or designated classes with unidentified beneficiaries. It is not required, but without it the owner reporting statement cannot stay valid indefinitely (that also requires all accounts with the agent to stay at or below $1,000,000 at the year-end test dates).Open the line in the tableLine 25a: Restricted distributor certification (all restricted distributors)CheckboxCertifies the distributor meets every listed condition, including at least 30 unrelated customers, AML due diligence in an FATF-compliant country, operations only in its own country, no more than $175 million under management and $7 million gross revenue, and no sales to specified U.S. persons, passive NFFEs with substantial U.S. owners, or nonparticipating FFIs.Where it goes wrongUsed for payments received under the distribution agreement: those call for Form W-8IMY unless the distributor holds the interests as beneficial owner.Open the line in the tableLine 25b: Bound by distribution agreement since before 2012 salesCheck oneFor sales after December 31, 2011: certifies the distributor has been bound by an agreement generally prohibiting sales to U.S. entities and U.S. resident individuals and is now bound by one prohibiting sales to specified U.S. persons, passive NFFEs with substantial U.S. owners, and nonparticipating FFIs. Check 25b or 25c, not both.Where it goes wrongBoth 25b and 25c checked.Open the line in the tableLine 25c: Restriction added later, prior sales reviewed and curedCheck oneCertifies the distributor is now bound by the prohibition and, for sales made before it was added, reviewed the accounts under Regulations section 1.1471-4(c) and redeemed, retired, or caused transfer of securities sold to prohibited persons.Where it goes wrongBoth 25b and 25c checked.Open the line in the table

Line 26: Nonreporting IGA FFI certificationCheckboxCheck the box, name the jurisdiction whose IGA is treated as in effect, say whether it is a Model 1 or Model 2 IGA, and give the specific Annex II category in its most specific wording (for example, "investment entity wholly owned by exempt beneficial owners"), or the regulations section for a deemed-compliant status under the regulations. A trustee-documented trust or sponsored entity names its trustee or sponsor and checks whether the trustee is U.S. or foreign.Where it goes wrongA generic category such as "exempt beneficial owner"; an owner-documented FFI using Part XII instead of Part X.Open the line in the tableLine 27: Foreign government, U.S. possession, or foreign central bank certificationCheckboxCertifies the entity is the beneficial owner and does not engage in insurance, custodial, or depository commercial financial activities with respect to the payments or accounts, except as Regulations section 1.1471-6(h)(2) permits. Use this form only for payments where sections 115(2), 892, or 895 are not claimed; otherwise use Form W-8EXP.Where it goes wrongA government claiming a section 892 exemption on Form W-8BEN-E instead of Form W-8EXP.Open the line in the tableLine 28a: International organization under section 7701(a)(18)Check oneCheck if the entity is an international organization described in section 7701(a)(18), including one designated by executive order under 22 U.S.C. 288 to 288f. To claim a chapter 3 exemption, use Form W-8EXP instead.Open the line in the tableLine 28b: Other international organizationCheck oneFor an international organization not described on line 28a: certifies it is made up primarily of foreign governments, is recognized as intergovernmental or supranational (or has a headquarters agreement), its income does not inure to private persons, and it is the beneficial owner without commercial financial activities.Open the line in the tableLine 29a: Treaty-country pension fundCheck oneA fund established in a treaty country, operated principally to administer or provide pension or retirement benefits, and entitled to treaty benefits on U.S. source income as a resident that meets any LOB requirement. Check only the one 29 box that applies.Open the line in the tableLine 29b: Broad participation retirement fundCheck oneA fund providing retirement, disability, or death benefits to former employees, with no beneficiary entitled to more than 5% of assets, government regulated with annual reporting, and meeting at least one of the tax exemption, 50% employer contribution, withdrawal restriction, or contribution limit tests.Open the line in the tableLine 29c: Narrow participation retirement fundCheck oneA fund with fewer than 50 participants, sponsored by employers that are not investment entities or passive NFFEs, with contributions limited by earned income and compensation, nonresident participants entitled to no more than 20% of assets, and government regulation with annual reporting.Open the line in the table

Line 29d: Section 401(a)-equivalent pension planCheck oneFormed under a pension plan that would meet section 401(a) except for the requirement that the plan be funded by a U.S. trust.Open the line in the tableLine 29e: Investment vehicle for retirement fundsCheck oneEstablished exclusively to earn income for one or more retirement funds described in Part XV or an applicable IGA, or for retirement and pension accounts described in Regulations section 1.1471-5(b)(2)(i)(A) or an IGA.Open the line in the tableLine 29f: Plan sponsored by an exempt beneficial ownerCheck oneEstablished and sponsored by a foreign government, international organization, central bank of issue, government of a U.S. possession, or IGA exempt beneficial owner to provide benefits to its current or former employees, or to others in consideration of personal services performed for the sponsor.Open the line in the tableLine 30: Entity wholly owned by exempt beneficial owners certificationCheckboxCertifies the entity is an FFI only because it is an investment entity, every direct equity holder is an exempt beneficial owner, and every direct debt holder is a depository institution or exempt beneficial owner. It must also provide an owner reporting statement and documentation establishing each owner's exempt status under Regulations section 1.1471-6.Where it goes wrongThe box checked without the owner reporting statement and owner documentation.Open the line in the tableLine 31: Territory financial institution certificationCheckboxCertifies the entity is a financial institution (other than an investment entity) incorporated or organized under the laws of a U.S. possession.Open the line in the tableLine 32: Excepted nonfinancial group entity certificationCheckboxCertifies the entity is a holding company, treasury center, or captive finance company in a nonfinancial group, is not a depository or custodial institution except for group members, and does not function as an investment fund.Open the line in the tableLine 33: Excepted nonfinancial start-up company certificationCheckboxCheck the box and enter the date the entity was formed, or the date its board approved a new line of business (not a financial institution or passive NFFE). The form face requires the date to be less than 24 months before the payment.Where it goes wrongA formation date 24 months or more before the payment.Open the line in the tableLine 34: Excepted nonfinancial entity in liquidation or bankruptcy certificationCheckboxCheck the box and enter the date the entity filed its plan of liquidation, plan of reorganization, or bankruptcy petition. It certifies no financial institution or passive NFFE activity in the past 5 years, and documentary evidence if it stays in bankruptcy or liquidation more than 3 years.Where it goes wrongThe filing date left blank.Open the line in the table

Line 35: 501(c) organization certificationCheckboxFor chapter 4 status as a section 501(c) organization under Regulations section 1.1471-5(e)(5)(v): check the box and give the date of the IRS determination letter, or provide a copy of an opinion from U.S. counsel. A 501(c) organization claiming a chapter 3 exemption uses Form W-8EXP instead.Where it goes wrongNeither a determination letter date nor a U.S. counsel opinion.Open the line in the tableLine 36: Nonprofit organization certificationCheckboxCertifies the entity is established and maintained exclusively for religious, charitable, scientific, artistic, cultural, or educational purposes, is exempt from income tax at home, has no owners with a beneficial interest, and must distribute its assets on dissolution to a government or another such nonprofit. A nonprofit that is an active NFFE under Annex I of an IGA may give an IGA certification instead.Open the line in the tableLine 37a: Publicly traded NFFECheck oneCheck if the entity is a foreign corporation that is not a financial institution and whose stock is regularly traded on an established securities market, and name one exchange on which it trades.Where it goes wrongExchange name left blank.Open the line in the tableLine 37b: NFFE affiliate of a publicly traded corporationCheck oneCheck if the entity is a foreign non-financial corporation in the same expanded affiliated group as a publicly traded U.S. or foreign entity. Give the name of the publicly traded entity and the securities market where its stock trades; see Regulations section 1.1472-1(c)(1)(i) for regular trading.Open the line in the tableLine 38: Excepted territory NFFE certificationCheckboxCertifies the entity is organized in a U.S. possession, is not a deposit-taking, custodial, or insurance business, and all its owners are bona fide residents of that possession. See Regulations section 1.1472-1(c)(1)(iii).Open the line in the tableLine 39: Active NFFE certificationCheckboxCertifies the entity is a foreign entity that is not a financial institution, less than 50% of its gross income for the preceding calendar year is passive income, and less than 50% of its assets (weighted quarterly average) produce or are held to produce passive income. Passive income includes dividends, interest, rents, royalties, and annuities (Regulations section 1.1472-1(c)(1)(iv)).Where it goes wrongAn investment holding company with mostly passive income certifying as active.Open the line in the tableLine 40a: Passive NFFE certificationCheckboxCertifies the entity is not a financial institution and is not certifying as a publicly traded NFFE or affiliate, excepted territory NFFE, active NFFE, direct reporting NFFE, or sponsored direct reporting NFFE. An entity managed by certain financial institutions is itself a financial institution and does not check 40a. An NFFE that could qualify for another status may still use 40a.Where it goes wrongAn investment entity managed by a financial institution checking 40a.Open the line in the tableLine 40b: No substantial U.S. ownersCheck oneCertifies the passive NFFE has no substantial U.S. owners (or, for a form given to a reporting Model 1 or Model 2 FFI, no controlling U.S. persons). Check 40b or 40c.Open the line in the tableLine 40c: Substantial U.S. owners listed in Part XXIXCheck oneIf 40b is not checked, check 40c and list the name, address, and TIN of each substantial U.S. owner (or controlling U.S. person) in Part XXIX.Where it goes wrong40c checked with Part XXIX left empty.Open the line in the table

Line 41: Excepted inter-affiliate FFI certificationCheckboxCertifies the entity is in an expanded affiliated group, maintains accounts and makes payments only for group members, holds no account outside the group other than local depository accounts for expenses, and does not act as a chapter 4 agent. It applies only when documenting itself to the bank holding those deposit accounts; see Regulations section 1.1471-5(e)(5)(iv).Where it goes wrongUsed by an entity that receives or makes withholdable payments outside its group.Open the line in the tableLine 42: Name of sponsoring entityRequiredIf sponsored direct reporting NFFE. The name of the entity sponsoring the direct reporting NFFE. The sponsored direct reporting NFFE also gives its GIIN on line 9a.Open the line in the tableLine 43: Sponsored direct reporting NFFE certificationCheckboxCheck the box to certify the line 1 entity is a direct reporting NFFE sponsored by the entity on line 42 and meets all requirements for the classification.Open the line in the tablePart XXIX: Name, address, and TIN of each substantial U.S. ownerRequired if 40c checkedA passive NFFE with substantial U.S. owners lists each one's name, address, and TIN; a separate attached statement may be used and stays under the Part XXX perjury statement. A substantial U.S. owner is generally a specified U.S. person owning more than 10% of a foreign corporation's stock (vote or value), a partnership's profits or capital, or a beneficial interest in a trust, or treated as owner of part of a foreign trust. A form given to a reporting Model 1 or Model 2 FFI may report controlling U.S. persons here.Where it goes wrongOwners named without addresses or TINs.Open the line in the tablePart XXX: Certification under penalties of perjuryRequiredBy signing, the entity certifies under penalties of perjury that it is the beneficial owner (or is certifying chapter 4 status, or is acting for section 6050W or 6050Y), is not a U.S. person, that the income is of the types listed, and, for broker or barter transactions, that it is an exempt foreign person. It agrees to give a new form within 30 days if any certification becomes incorrect.Where it goes wrongA change in circumstances not reported within 30 days.Open the line in the tablePart XXX (checkbox): Capacity to sign for the entityRequiredThe signer must check the box certifying legal capacity to sign for the line 1 entity.Where it goes wrongCapacity box left unchecked.Open the line in the tableSignature: Signature, print name, and date (MM-DD-YYYY)RequiredSigned and dated by an authorized representative or officer of the entity. An agent signing under a power of attorney attaches the power of attorney or a copy (Form 2848 may be used). A withholding agent may accept an electronic signature that shows it was made by an authorized person, for example with a time and date stamp; simply typing a name is not an electronic signature.Where it goes wrongSigned by someone without authority, or a typed name offered as an electronic signature.Open the line in the table

Who completes it and who asks for it

A foreign entity that is the beneficial owner of U.S.-source income completes Form W-8BEN-E: a foreign corporation (including a foreign LLC classified as one), a foreign estate or complex trust, a foreign tax-exempt organization or foundation that is not claiming W-8EXP treatment, and a disregarded entity's foreign owner (the owner completes it in its own name; a disregarded entity with its own GIIN receiving a withholdable payment is shown in Part II). A foreign partnership or disregarded entity uses the form in its own name only as a hybrid entity claiming treaty benefits, or to document itself as an account holder of an FFI. Other flow-through entities and intermediaries that are not beneficial owners use W-8IMY; foreign governments and international organizations may use W-8EXP; income effectively connected with a U.S. business goes on W-8ECI.

Withholding agents request it for the same payments as the W-8BEN: interest, dividends, royalties, rents, fees for services performed in the United States, and any other FDAP income. Foreign financial institutions request it from entity account holders to classify them for FATCA. A vendor that is a plain foreign operating company paid for goods or for services performed abroad often needs the form only to document that no withholding or reporting applies.

Line by line

What the withholding agent relies on

A valid form supports treating the payee as foreign, applying a treaty rate, and classifying the entity for chapter 4 so the agent knows whether 30% FATCA withholding applies to withholdable payments. Validity is the same three-year rule as the W-8BEN, with the status portions indefinitely valid once paired with documentary evidence before either expires. For participating FFIs, registered deemed-compliant FFIs and the other statuses that need one, the agent must obtain the GIIN and verify it against the published IRS FFI list; a payee that wrote "Applied for" has 90 days to supply it. The agent may not rely on a treaty claim that lacks the LOB certification or, where one is required, a U.S. TIN or a foreign TIN on line 9b. Under the presumption rules, an entity receiving a withholdable payment that cannot be associated with valid documentation is treated as a nonparticipating FFI and withheld on at 30% under chapter 4, and the 30% chapter 3 rate of a payee presumed foreign cannot be reduced by a treaty.

Where these go wrong

• Vendors who give up. The form's length produces incomplete submissions; for a foreign operating company paid for services performed abroad, Parts I (lines 1 to 6), III if a treaty is claimed, the chapter 4 part for an active NFFE (Part XXV), and Part XXX are usually all that is needed. Tell them which parts.
• Name versus registered name. The name on the form must be the entity's legal name; a 1042-S under a trade name does not match anything.
• Chapter 4 status on non-withholdable payments. The instructions require a line 5 status only from the payee of a withholdable payment or an entity documenting an account with the FFI requesting the form. Payments for services are excluded nonfinancial payments, not withholdable payments (Regulations 1.1473-1(a)(4)(iii)), yet agents often reject a form with line 5 blank anyway.
• Expiry. Same December 31 of the third year rule; calendar it.

Questions people ask about Form W-8BEN-E

The other certification forms

W-9 · W-9S · W-8BEN · W-8ECI · W-8EXP · W-8IMY · W-8CE · 8233 · Comparison table

Sources: Form W-8BEN-E and instructions (Rev. October 2021); Instructions for the Requester of Forms W-8 (Rev. June 2022); Publication 515; Regulations 1.1441-1 and 1.1471-3.