header

W-8 FORMS

(Foreign Alien or Entity)

A W-8 form for all foreign alien individuals/entities is needed for all payments.

There are four types of W-8 forms. It is the responsibility of the foreign individual/entity to determine the type of form that applies to them.

A brief description of each form is listed below.  Please refer to the individual instruction forms for specific details about each W-8 form.

A W-8BEN is used primarily by individuals and entities to claim foreign status.  It is also used to claim treaty benefits for entities and royalty/passive income. 

A US tax identifcation number (TIN or EIN) is required for exemption from tax withholding.

All fields in line 10 must be completed to claim exemption on Royalty payments.

Entities or individuals not eligble for the other W8 forms should use the W-8BEN form.

A W-8ECI is used primarily by the payee or beneficial owner indicting that all of the income listed on the form is effectively connected with the conduct of a trade or business within the United States.

The type of income must be identified on Line 9 of the form to qualify for exemption.  If it is not listed, the IRS is required to obtain from the entity a different type of W-8 form.

A US tax identifcation number is required for exemption from tax withholding.

A W-8EXP is used by the following entitites to claim exemption from tax withholding: Foreign governments, Foreign tax exempt organizations, Foreign private foundations, Governments of a US possession, and Foreign central banks of issue

The entity must be claiming exemption under IRS code 115(2), 501(c), 892, 895, 94 1443(b). Otherwise a W-8BEN or W-8ECI must be filed.

A W-8IMY is used by an intermediary, a withholding foreing partnership, withholding foreign trust, or a flow through entity.

Copies of appropriate withholding certificates, documentary evidence, and withholding statements must be attached to the W-8IMY.

An 8233 is used by individuals to claim treaty benefits.  This form must be completed with Wesleyan's Foreign Tax Compliance Coordinator.