This tutorial covers the following topics:
- Part I - Identification of Beneficial Owner
- Part III - Claim of Tax Treaty Benefits
- Part XXV - Active NFFE
- Part XXX - Certification
Affiliates that receive commissions from our American based company and are not American citizens or business entity should provide the appropriate W8 form. For non US individuals, the W8BEN form is incorporated in the Affiliate area and for non US business entities the W8BEN-E form should be downloaded, filled and a scanned copy of it uploaded in your Affiliate area. The W8BEN-E form consists of multiple pages and 30 different parts. However, most people only need to fill in 4 parts depending on the type of their business entity.. Below are some easy instructions how to fill the required parts if the form it in less than 5 minutes.
Part I - Identification of Beneficial Owner
This is the part that will take most of your time filling the form. It has the most of the required fields, but they are quite easy to fill in.
1. Name of your organization
Just write your full Company name
2. Country of incorporation of your organization
Fill in the Country where your Company is registered
3. Name of disregarded entity, receiving the payment
You may skip this. It is used only if the payment we make is not directly done to your organization, but goes through a third party accounting institution.
4. Your Entity Chapter 3 Status
Most common choice here is Corporation
The majority of our affiliates that are business entities fall either under the Corporation or the Partnership status. These are the most common types of privately owned businesses. So if you do not see any of the other categories as something describing your organization, choose Corporation (if the company is only yours) or partnership (if the company is owned by you in partnership with several people).
5. Your entity FATCA status
Most common choice here is Active NFFE
Your FATCA (Foreign Account Tax Compliance Act) status determines which part of the form you should fill in after. Most probably your company is not a Foreign Financial Institution (FFI) -- bank, insurance, investment fund or other. Thus all the options containing the FFI abbreviation are not applicable for you. For the majority of privately owned businesses the Active NFFE is most common choice, which means you are Active Non-Financial Foreign Entity. So if you do not see any of the other categories as something describing better your organization, choose Active NFFE.
6. Permanent residence address
Just fill in your Company address
Skip if the same and the company address
8,9,10 Tax Identification Information
Provide your local Tax Identification Number (TIN)
As a non-US entity you probably do not have a US tax payer ID, so you need to provide your local tax identification number of your company. This is the number your local tax authorities use to identify your business.
Part III - Claim of Tax Treaty Benefits
In this part you just need to cross 2 checkboxes and to fill in the name of the contry where your company is registered:
14a - check the box and fill in the Country
14b - check the box only
Part XXV - Active NFFE
In this part of the form you simply need to check one box:
39 - check the box only
Part XXX - Certification
Here we need your signature in handwriting, your first and last name and the date on which you fill in the form.
Also please check the Certification box under the Signature.
If you want to see full instructions refer to the original instructions provided by IRS (Internal Revenue Service of US)