W-8 Forms
(Foreign Alien or Entity)
Form W-8 is required for any payment to a non-U.S. individual or entity.
There are five types of Form W-8. It is the responsibility of the foreign individual or 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 identification 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 indicating 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 11 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 foreign 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.