Rev. October 2021
This form is used by foreign entities to certify their status for chapter 4 purposes under the U.S. Foreign Account Tax Compliance Act (FATCA). The form requires the entity to provide identification information, certify its status as a non-financial foreign entity (NFFE), and in some cases, provide information about substantial U.S. owners.
A hybrid entity should focus on Part III – Claim of Tax Treaty Benefits, specifically lines 14a, 14b, and 14c.
Form W-8BEN-E is used by entities, including hybrid entities, to claim tax treaty benefits and provide certification of their status under the Internal Revenue Code and applicable income tax treaties.
A reverse hybrid entity is a foreign entity that is treated as fiscally transparent for local tax purposes but elects to be treated as an entity separate from its owners for U.S. tax purposes.
Foreign financial institutions (FFIs) covered by an Intergovernmental Agreement (IGA) include non-participating FFIs, participating FFIs, and nonreporting IGA FFIs.
An Intergovernmental Agreement (IGA) is a treaty or agreement between the United States and another country that modifies or supplements the provisions of existing income tax treaties, specifically regarding the reporting of income by foreign financial institutions.
Form W-8 BEN-E is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
The easiest way to fill Form W-8 BEN-E online
Delete filling session
Delete editing session
