Get Instructions For W-8 (Rev. December 2000). Instructions For The Requester Of Forms W-8BEN, W-8ECI

W-8ECI applies if the income is effectively connected income (ECI) and the foreign recipient will file U.S. tax return to report such income. W-8BEN form applies if the income is not ECI, in which case a separate withholding tax should be deducted by the withholding agent.

Form W-8 BEN-E is used by foreign entities to document their status for purposes of chapter 3 and chapter 4, as well as other code provisions.

What is the difference between a W-8 and a W-8 BEN? W-8 refers to a series of five forms that foreign individuals and businesses use to claim exemptions. The W-8 BEN addressed in this article is the specific form for individuals to establish foreign status for the purposes of taxation.

W-8ECI applies if the income is effectively connected income (ECI) and the foreign recipient will file U.S. tax return to report such income. W-8BEN form applies if the income is not ECI, in which case a separate withholding tax should be deducted by the withholding agent.

You should request a Form W-8 from any person to whom you are making a payment that you believe to be a foreign person. You should request the form before making a payment so that you have the form when you make the payment.

Form W-8ECI. (Rev. October 2021) Certificate of Foreign Person's Claim That Income Is Effectively. Connected With the Conduct of a Trade or Business in the United States.

Who Must Provide Form W-8BEN-E. You must give Form W-8BEN-E to the withholding agent or payer if you are a foreign entity receiving a withholdable payment from a withholding agent, receiving a payment subject to chapter 3 withholding, or if you are an entity maintaining an account with an FFI requesting this form.

About Form W-8 ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States.