§00Compliance · Glossary
W-8BEN-E
IRS form used by foreign entities to claim treaty benefits and certify FATCA status.
In full
Form W-8BEN-E is filed by foreign entities receiving U.S.-source income to (a) certify foreign status, (b) claim treaty-reduced withholding under Part III, and (c) certify FATCA classification. A properly completed W-8BEN-E with a valid treaty claim reduces FDAP withholding from 30% to the treaty rate. The form expires every three calendar years from execution.
Governed by: IRS Form W-8BEN-E.
This definition is general information about how the term is used in U.S. cross-border tax. It is not advice, and how it applies depends on your own facts and on the treaty, if any, in force with your country.
Related terms
- FDAPU.S.-source passive income subject to 30% withholding at source (reducible by treaty) — dividends, interest, royalties, certain service income.
- Treaty ClaimA formal claim under a bilateral tax treaty for reduced withholding or full exemption from U.S. tax.
- FATCAFederal regime requiring foreign financial institutions to report U.S. account holders.
Where this comes up
- The Year-End Checklist for Non-U.S. Residents: 12 Things to Settle Before 31 DecemberFilings & Penalties
- Year-End for a Foreign-Owned U.S. Company: Four Things to Settle Before 31 DecemberFilings & Penalties
- The Cross-Border W-8BEN-E ProtocolTreaty Optimization
- Cross-Border Affiliate NetworksECI & Exposure