DISCLAIMER: Revelator is not a tax advisor and is not authorized to provide tax advice. Any tax-related information posted on Revelator is not intended nor should be construed as tax, legal or investment advice. If you have questions about tax-related issues, please consult with a tax professional.
If you are an Individual residing outside the United States of America with a valid Tax Identification Number (TIN) for your country of residence, you will be prompted to fill out ONE of the following forms:
Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
Form 8233, Exemption from Withholding on Compensation for Independent (& Certain Dependent) Personal Service of a Nonresident Alien Individual*
If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, filling out these forms allows you to claim such exemption by certifying that you are:
A resident of a treaty country;
The beneficial owner of the income;
For an easy-to-understand guide on which form to choose, please visit Sprintax or visit the IRS Guide For International Tax Payers.
If you are filling as an entity, not an individual, please visit the US Government's Internal Revenue Service Online and contact a tax advisor for assistance.
*According to the IRS, an alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test.