1. What is Form W-8BEN?
Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), is used by foreign individuals to certify their non-U.S. status. This IRS form allows them to claim reduced withholding rates or exemptions under applicable tax treaties. It helps prevent the standard 30% withholding on U.S. source income.
U.S. persons use the W-9 form for similar tax reporting purposes.











