I am a non-customer claimant who received an email to submit an appropriate tax withholding certificate. How do I know what is an appropriate tax withholding certificate?
An appropriate tax withholding certificate can be either of the following:
- U.S. claimants: IRS Form W-9
- Non-U.S. claimants: An appropriate IRS Form W-8 (see below types of IRS Form W-8s to determine which may be appropriate for your circumstances)
Relevant information for appropriate tax withholding certificates:
- Form W-9: Submit Form W-9 if you are a partnership, corporation, company, estate, trust or association created or organized in the United States or under the laws of the United States. For more information, visit the IRS website.
- Form W-8BEN-E: Submit Form W-8BEN-E if you are a non-U.S. entity other than those required to submit certain special case forms (see below regarding Forms W-8IMY, W-8EXP and W-8ECI). For more information, visit the IRS website.
- Special Case Forms W-8
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- Form W-8IMY: Submit Form W-8IMY if you are a non-U.S. entity acting as an intermediary with respect to the distribution, such as a non-U.S. flow-through entity. For more information, visit the IRS website.
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- Along with Form W-8IMY, please submit any relevant withholding certificate(s) for the intermediary’s ultimate beneficial owner(s) and/or a relevant withholding statement attachment, as applicable.
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- Form W-8EXP: Submit Form W-8EXP if you are a non-U.S. government, international organization, non-U.S. central bank of issue, non-U.S. tax-exempt organization, non-U.S. private foundation, or government of a U.S. possession claiming the applicability of certain tax exemptions. For more information, visit the IRS website.
- Form W-8ECI: Submit Form W-8ECI if you are a non-U.S. person claiming that income is effectively connected with the conduct of a trade or business in the United States. For more information, visit the IRS website.
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How do I know which tax withholding Form is applicable to me?
The below table outlines the various U.S. tax withholding Forms applicable to various scenarios:
| Individual / Legal Entity | Tax Residency | Circumstances | Applicable Form |
| Individual | U.S. | Individuals who are U.S. Tax Residents | W-9 |
| Individual | Non-U.S. | Individuals who are not U.S. Tax Residents | W-8BEN |
| Legal Entity | U.S. | Legal Entities that are organized or have a fixed place of business in the U.S. | W-9 |
| Legal Entity | Non-U.S. | Non-U.S. entities other than those required to submit certain special case forms (see below regarding Forms W-8IMY, W-8EXP and W-8ECI). | W-8BEN-E |
| Legal Entity | Non-U.S. | Non-U.S. entities acting as an intermediary with respect to the distribution, such as a non-U.S. flow-through entity | W-8IMY |
| Legal Entity | Non-U.S. | Non-U.S. governments, international organizations, non-U.S. central banks of issue, non-U.S. tax-exempt organizations, non-U.S. private foundations, or governments of a U.S. possession claiming the applicability of certain tax exemptions. | W-8EXP |
| Legal Entity | Non-U.S. | Non-U.S. entities claiming that income is effectively connected with the conduct of a trade or business in the United States | W-8ECI |
What are some common Tax Form errors that I should check before submitting my tax withholding Form?
Common Tax Form Errors (Applies to all Withholding Forms)
- Form is not signed or print name is missing (where applicable)
- Form is not dated
- Form has expired (Does not apply to Form W-9)
- Tax ID number is not provided when required
- Required certification boxes are not checked
- The form type provided is not appropriate for your circumstances (e.g., entity level form provided for individual) – see relevant How do I know which tax withholding Form is applicable to me FAQ for the appropriate form types by entity type/tax residency
- Missing address where required (E.g. Permanent Residence Address is required for Form W-8BEN-E)
Common Tax Form Errors on Form W-8BEN-E
- Country of incorporation or organization is missing
- Chapter 3 status is missing
- Chapter 4 status is missing
- Multiple Chapter 3 statuses are selected
- Multiple Chapter 4 statuses are selected
- Required Part of Form not completed in accordance with selected Chapter 4 status (E.g. An institution selecting “Active NFFE” as Chapter 4 Status must complete Part XXV)
- Part of Form completed not in accordance with selected Chapter 4 status (E.g. An institution selecting “Active NFFE” as Chapter 4 Status completes any part other than Part XXV)
- Supporting documentation required to certify Chapter 4 status is not provided (where applicable) (E.g. An institution selecting “Entity wholly owned by exempt beneficial owners” as Chapter 4 status must provide an owner reporting statement including the relevant information outlined in Part XVI of the Form)
- Multiple certification boxes with contradicting information are selected (E.g. An institution selecting “Active NFFE” as Chapter 4 Status, completes Part XXV and Part XXVI)
- Form does not include all required pages
If any of the information submitted on your Form W-8/W-9 changes prior to receiving your distribution, please email us a revised copy of your withholding certificate immediately.