Special Instructions

Hybrid Entity Making a Claim of Treaty Benefits If you are a hybrid entity making a claim for treaty benefits as a resident on your own behalf, you may do so as permitted under an applicable tax treaty. You should complete this Form W-8BEN-E to claim treaty benefits in the manner described in the instructions for Part III and complete Part I to the extent indicated below. Note that you should not complete line 5 indicating your chapter 4 status unless you are a disregarded entity that is treated as the payee for chapter 4 purposes.

If you are a flow-through entity claiming treaty benefits on a payment that is a withholdable payment, you should also provide Form W-8IMY along with a withholding statement (if required) establishing the chapter 4 status of each of your partners or owners. Allocation information is not required on this withholding statement unless one or more partners or owners are subject to chapter 4 withholding (such as a nonparticipating FFI). If you are a disregarded entity claiming treaty benefits on a payment that is a withholdable payment, unless you are treated as the payee for chapter 4 purposes and have your own GIIN, your single owner should provide Form W-8BEN-E or Form W-8BEN (as applicable) to the withholding agent along with this form. You or the withholding agent may use line 10 to inform the withholding agent to associate the two forms.

Line 1. Enter your legal name (determined by reference to your legal identity in your country of incorporation or organization).

Line 2. Enter the country under whose laws you are created, organized, or governed.

Line 3. Leave this line blank. For purposes of completing this form as a hybrid entity making a treaty claim

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(including a disregarded entity), you are treated as the beneficial owner and should be identified on line 1.

Line 4. Check the box that applies among disregarded entity, partnership, grantor trust, or simple trust. You must also check the box indicating that you are a hybrid making a treaty claim and complete Part III.

Line 5. Leave this line blank, except in the circumstances described above.

Lines 6, 7, and 8. Complete lines 6, 7, and 8 as provided in the specific instructions, earlier.

Line 9b. If your country of residence for tax purposes has issued you a tax identifying number, enter it here. Do not enter the tax identifying number of your owner(s).

Line 10. This reference line is used to associate this Form W-8BEN-E with another applicable withholding certificate or other documentation provided for purposes of chapter 4. For example, if you are a partnership making a treaty claim, you may want to provide information for the withholding agent to associate this Form W-8BEN-E with the Form W-8IMY and owner documentation you provide for purposes of establishing the chapter 4 status of your owner(s).

You must complete Parts III and XXX in accordance with the specific instructions above. Complete Part II if applicable.

Foreign Reverse Hybrid Entities A foreign reverse hybrid entity should only file a Form W-8BEN-E for payments for which it is not claiming treaty benefits on behalf of its owners and must provide a chapter 4 status when it is receiving a withholdable payment. A foreign reverse hybrid entity claiming treaty benefits on behalf of its owners should provide the withholding agent with Form W-8IMY (including its chapter 4 status when receiving a withholdable payment) along with a withholding statement and Forms W-8BEN or W-8BEN-E (or documentary evidence to the extent permitted) on behalf of each of its owners claiming treaty benefits. See Form W-8IMY and accompanying instructions for more information.

Entities Providing Certifications Under an Applicable IGA An FFI in an IGA jurisdiction with which you have an account may provide you with a chapter 4 status certification other than as shown in Parts IV through XXVIII in order to satisfy its due diligence requirements under the applicable IGA. In such a case, you may attach the alternative certification to this Form W-8BEN-E in lieu of completing a certification otherwise required in Parts IV through XXVIII provided that you: (1) determine that the certification accurately reflects your status for chapter 4 purposes or under an applicable IGA; and (2) the withholding agent provides a written statement to you that it has provided the certification to meet its due diligence requirements as a participating FFI or registered deemed-compliant FFI under an applicable IGA. For example, Entity A organized in Country A holds an account with an FFI in Country B. Country B has a Model 1 IGA in effect. The FFI in Country B may ask Entity A to provide a chapter 4 status certification based on the terms

of the Country B IGA in order to fulfil its due diligence and documentation requirements under the Country B IGA.

You may also provide with this form an applicable IGA certification if you are determining your chapter 4 status under the definitions provided in an applicable IGA and your certification identifies the jurisdiction that is treated as having an IGA in effect and describes your status as an NFFE or FFI in accordance with the applicable IGA. However, if you determine your status under an applicable IGA as an NFFE, you must still determine if you are an excepted NFFE under the Regulations in order to complete this form unless you are provided an alternative certification by an FFI described in the preceding paragraph that covers your certification as an NFFE (such as “active NFFE”) as defined in an applicable IGA. Additionally, you are required to comply with the conditions of your status under the law of the IGA jurisdiction to which you are subject if you are determining your status under that IGA. If you cannot provide the certifications in Parts IV through XXVIII, or if you are a nonprofit entity that meets the definition of “active NFFE” under the applicable IGA, do not check a box on line 5. However, if you determine your status under the definitions of the IGA and can certify to a chapter 4 status included on this form, you do not need to provide the certifications described in this paragraph unless required by the FFI to whom you are providing this form.

Any certifications provided under an applicable IGA remain subject to the penalty of perjury statement and other certifications made in Part XXX.

Entities Providing Alternate or Additional Certifications Under Regulations If you qualify for a status that is not shown on this form, you may attach applicable certifications for such status from any other Form W-8 on which the relevant certifications appear. If the applicable certifications do not appear on any Form W-8 (if, for example, new regulations provide for an additional status and this form has not been updated to incorporate the status) then you may provide an attachment certifying that you qualify for the applicable status described in a particular Regulations section. Include a citation to the applicable provision in the Regulations. Any such attached certification becomes an integral part of this Form W-8BEN-E and is subject to the penalty of perjury statement and other certifications made in Part XXX.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to provide the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

Instructions for Form W-8BEN-E (Rev. 10-2021) -17-

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping, 12 hr., 40 min.; Learning about the law or the form, 4 hr., 17 min.; Preparing and sending the form, 8 hr., 16 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form

simpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComments . You can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form W-8IMY to this office. Instead, give it to your withholding agent.

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Index

A Account That Is Not a Financial

Account 8 Line 10 10 Line 6 9 Line 7 9 Line 8 9 Line 9a 9 Line 9b 9 Line 9c 10

B Broker transactions or barter

exchanges 16

Withholding agent 7