Instructions for Form W-8BEN-E
! respect to an account it maintains in connection
1021 Inst W-8BEN-E (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Part XII – Nonreporting IGA FFI
- Part XIII – Foreign Government, Government of a U.S. Possession, or Foreign Central…
- Part XIV – International Organization
- Part XV – Exempt Retirement Plans
- Part XVI – Entity Wholly Owned by Exempt Beneficial Owners
- Part XVII – Territory Financial Institution
- Part XVIII – Excepted Nonfinancial Group Entity
- Part XIX – Excepted Nonfinancial Start-Up Company
- Part XX – Excepted Nonfinancial Entity in Liquidation or Bankruptcy
- Part XXI – 501(c) Organization
- Part XXII – Nonprofit Organization
- Part XXIII – Publicly-Traded NFFE or NFFE Affiliate of a Publicly-Traded Corporation
- Part XXIV – Excepted Territory NFFE
- Part XXV – Active NFFE
- Part XXVI – Passive NFFE
- Part XXVII – Excepted Inter-Affiliate FFI
- Part XXVIII – Sponsored Direct Reporting NFFEs
- Part XXIX – Substantial U.S. Owners of Passive NFFE
- Part XXX – Certification
- Special Instructions
CAUTION with a distribution agreement with a restricted
fund. A restricted distributor that, in connection with such a distribution agreement, receives a payment subject to chapter 3 withholding or a withholdable payment should complete Form W-8IMY and not this form except to the extent it holds interests in connection with such an agreement as a beneficial owner.
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