W-8 BEN Law and Legal Definition
The W-8 BEN is a form used in the U.S. taxing system by foreign persons to certify their non-American status. This form is issued by the Internal Revenue Service. This form can be used by a non-resident alien or foreign national performing work outside the U.S. to claim tax treaty benefits for income from sources like:
1. Interest;
2. Dividends;
3. Rents;
4. Royalties;
5. Premiums;
6. Annuities;
7. Compensation for, or in expectation of, services performed;
8. Substitute payments in a securities lending transaction; or
9. Other fixed or determinable annual or periodical gains, profits, or incomes.
This form cannot be used by:
1. A U.S. citizen or other U.S. person, including a resident alien individual;
2. A person claiming that income is effectively connected with the conduct of a trade or business in the U.S.;
3. A foreign partnership, a foreign simple trust, or a foreign grantor trust; and
4. A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization.
