W-8 Form Types
Brief descriptions of the W-8 form types are below, but you are welcome to consult the IRS website for more information. If none of these forms are appropriate for your foreign status, please select "Other" and reach out to your CSE contact to discuss.
W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Tax Reporting (Individuals)
The form is used by foreign individuals to document foreign status for tax withholding purposes, or to claim treaty benefits. Most foreign individuals complete Form W-8BEN. For example, a foreign national individual would complete this form if s/he was receiving honorarium payments from MICA.
W-8BEN-E Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
This form is used by foreign entities to document foreign status for tax withholding purposes, FATCA status, or to claim tax treaty benefits. For example, a foreign entity would complete this form if it is receiving any payment from MICA (such as royalties) thatis not effectively connected with the conduct of trade or business within the United States.
W-8ECI Certificate of Foreign Person’s Claim that Income is Effectively Connected with the Conduct of a Trade of Business in the United States
This form certifies that the foreign payee has a trade or business in the United States effectively connected with the income payment being paid. For example, a foreign corporation would complete this form if it is receiving payment from MICA for services (such as consulting) rendered in the United States and the payment is effectively connected with the foreign corporation’s conduct of a trade or business within the United States.
W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
This form is used by foreign governments, international organizations, foreign central banks, foreign tax exempt organizations or foreign private foundations claiming exemption from withholding or reduced rate of withholding. For example, a foreign government would complete this form if it is receiving an honorarium payment MICA for speaker- services performed.
W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
This form is used when a foreign entity is either an intermediary notacting for its own account or is a fiscally transparent entity, either for U.S. income tax purposes or for income tax purposes in its resident country, such as a foreign trust or foreign partnership. For example, a foreign entity would complete this form if it is receiving a payment for services onbehalf of others (partners or trustees) as a flow-through entity.