(Foreign Alien or Entity)
A W-8 form for all foreign alien individuals/entities is needed for all payments.
There are five 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 to claim foreign status.
A US tax identifcation number (TIN or EIN) is required for exemption from tax withholding.
Individuals not eligible for the other W8 forms should use the W-8BEN form.
A W-8BEN-E is used primarily by entities to claim foreign status.
A US tax identification number (EIN) is required for exemption from tax withholding.
Used to claim treaty benefits for entities and royalty/passive income.
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.