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Instructions for Form W-8BEN-E›! respect to an account it maintains in connection

Part XXIV – Excepted Territory NFFE

1021 Inst W-8BEN-E (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Line 38. If you are an excepted territory NFFE you must check the box to certify that you meet all of the requirements for this classification. See Regulations section 1.1472-1(c)(1)(iii) for the definition of an excepted territory NFFE.

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