Form W-8BEN-E

Has your US client asked you to complete a W-8BEN-E?

How to apply for a TIN?

Foreign Entity - apply on form SS-4 - we can assist you with obtaining this number.

Individuals - apply on form W-7 -please refer to Individual Taxpayer ID Number (ITIN).

-Do you have US source income  from a US client and are a non-resident  foreign entity? If yes, your US client may request that you complete Form W-8BEN-E before being paid.

The form W-8BEN-E is a U.S. withholding certificate  which is held on file by the US payor to ensure they have withheld the correct amount of US tax on any payments made to a non resident entity. 

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Most US payors will not issue payment, until this form is completed. In some instances, they may also require an EIN (Employer Identification Number).

Is there a tax treaty between your country and the USA?

Tax treaties allow the US payor to reduce the flat 30% tax withholding on non resident entities. If this is available, it needs to be included on the Form W-8BEN-E. However, where there is a physical presence in the USA, or sales people and potentially where a local distribution site is used, the treaty may not apply and the income is classed as effectively connected income (ECI).

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A US tax return is required if the income was effectively connected to the conduct of U.S. trade or business (ECI) even if exempt by treaty.

More information

Live Outside the UK?

We can assist by email or phone. We charge a flat fee for completing the Form W-8BEN-E. 

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Call or email us today.