All US formed entities and US operations of foreign entities complete Form W-9. If you hold a permanent work Visa and reside in the US you may also complete a W-9. All others are considered to be non-US persons (also known as nonresident aliens) and will be required to complete a Form W-8.
8BENE. The purpose of the 8BENE formthe Certificate of Foreign Status of Beneficial Owner for United States Tax ithholding and Reportingis for foreign entities, not individual workers.
If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9.
For U.S. citizens living outside the U.S. you will enter your INTERNATIONAL ADDRESS on the W9. You'll need to leave the country blank so that it will save. Don't worry! These forms will not be mailed.
Form W-9 is to be filled out by US workers that have a SSN or TIN, while W-8 forms are filled out by foreign individuals and non-resident aliens who receive income from US sources.
Who Must Provide Form W-8BEN. You must give Form W-8BEN to the withholding agent or payer if you are a nonresident alien who is the beneficial owner of an amount subject to withholding, or if you are an account holder of an FFI documenting yourself as a nonresident alien.
The foreign person who's a beneficial owner completes the form, certifies its accuracy and completeness, and signs the form (or an authorized person signs on behalf of the beneficial owner). The beneficial owner must submit a new Form W-8ECI within 30 days of their information and certificate becoming incorrect.
The W-8BEN-E is an Internal Revenue Service (IRS) mandated form to collect correct Nonresident Alien (NRA) taxpayer information for entities for reporting purposes and to document their status for tax reporting purpose.