W-8 Forms and Instructions | UMass Office of the President

Foreign Entities (Company/Organization)

The specific W-8 form used by the supplier depends on the status of the foreign entity itself. UMass cannot advise the supplier on which form to complete, nor how they fill it out. We highly recommend that the supplier review this page that may answer some of their questions. It is also recommended that the supplier consult with their tax advisor when selecting the correct W-8 series form.

Form W-8BEN-E (Most common)

The W-8BEN-E is used to confirm that a supplier is a foreign entity and must be provided even if the supplier is not claiming a reduced rate of, or exemption from, withholding as a resident of a foreign country with which the United States has an income tax treaty and who is eligible for treaty benefits. Generally, a Form W-8BEN-E is valid for a three calendar-year period.

For Chapter 3 payments, the following lines must be correctly completed for UMass to accept the Form W-8BEN-E:

Part I Identification of Beneficial Owner

Line 1: Enter name of organization.
Line 2: Enter country of incorporation or organization.
Line 3: Complete this line if applicable.
Line 4: Check the appropriate box for Chapter 3 Status (entity type).
Line 6: Your permanent residence address is the address in the country where you claim to be a resident for purposes of that country’s income tax.
Line 7: Enter your mailing address only if it is different from the address you show on line 6.
Line 8: If you have a U.S taxpayer identification number (ITIN), enter it here.
Line 9b: Enter your foreign tax identification number.

Part III Claim of Tax Treaty Benefits

Part III must be correctly completed if you are claiming a reduced rate of, or exemption from, withholding under an income tax treaty.

You can obtain the full text of tax treaties and accompanying Technical Explanations and Protocols at United States Income Tax Treaties - A to Z.

IRS Tax Treaty Tables provide a summary of many types of income that may be exempt or subject to a reduced rate of tax.

Line 14a: Write in the country for which treaty benefits are being claimed on Line 14a. For treaty purposes, a person is a resident of a treaty country if the person is a resident of that country under the terms of the treaty.
Line 14b: You must check the box immediately after "b." if you are claiming any treaty benefits. If your resident country has entered into an income tax treaty with the U.S. that contains a "Limitation on Benefits" (LOB) article, you must check one of the checkboxes in line 14b. For those few treaties in which there is no LOB provision, "No LOB article in treaty" box must be checked.
- The “Limitation on Benefits” (LOB) article is an anti-treaty shopping provision intended to prevent residents of third countries from obtaining benefits under a treaty that were not intended for them. IRS Treaty Table 4. Limitation on Benefits.
Line 15: Complete Line 15 and indicate that the income is not attributable to a permanent establishment in the United States. Line 15 must be used only if you are claiming treaty benefits that require that you meet conditions not covered by the representations you make in line 14 (or other certifications on the form). Specify (1) the Article and paragraph of the income tax treaty between the U.S. and the country identified on Line 14a; (2) a reduced rate of, or exemption from, withholding under an income tax treaty; (3) type of income; (4) explain why you meet additional conditions in the Article and Paragraph. As the business profits treaty clauses require that the income for which the treaty claim is made is not attributable to a permanent establishment in the United States, you must certify to this on Line 15.

Part XXX Certification

Sign here: Signature of the person who is authorized to sign.
Print Name: print name of signer.
Date: Date of signature; required format is Month-Day-Year.
You must check the box to certify that you have the legal capacity to sign for the entity identified on line 1.

Form W-8ECI (Income is effectively connected with the conduct of a U.S. trade or business)

Form W-8ECI is used for a foreign individual or entity claiming that income is effectively connected with the conduct of a trade or business in the U.S. The entity will file its U.S. income tax return and must provide a U.S. taxpayer identification number on Form W-8ECI.

Form W-8EXP (Foreign tax-exempt organization claiming tax exemption under U.S. rules)

Form W-8EXP is used for a foreign tax-exempt organization claiming tax exemption under U.S. rules. The entity must provide an IRS determination letter or a letter from a U.S. attorney attesting that the organization would likely obtain tax-exempt status from the IRS and provide a U.S. taxpayer identification number on Form W-8EXP.

Form W-8IMY (Acting as an intermediary)

Form W-8IMY is used for any person acting as an intermediary.

Foreign Individuals

Form W-8BEN

The W-8BEN is used to confirm that a supplier is nonresident alien individual and must be provided even if the supplier is not claiming a reduced rate of, or exemption from, withholding as a resident of a foreign country with which the United States has an income tax treaty and who is eligible for treaty benefits. Generally, a Form W-8BEN is valid for a three calendar-year period.

The following lines must be correctly completed for the UMass to accept the Form W-8BEN:

Part I Identification of Beneficial Owner

Line 1: Enter your name.
Line 2: Enter your country of citizenship.
Line 3: Your permanent residence address is the address in the country where you claim to be a resident for purposes of that country’s income tax.
Line 4: Enter your mailing address only if it is different from the address you show on line 3.
Line 5: If you have a U.S. social security number (SSN) or individual taxpayer identification number (ITIN), enter it here.
Line 6: Enter your foreign tax identification number.

Part II Claim of Tax Treaty Benefits (Must be correctly completed if you are claiming treaty benefits with respect to income that is not compensation for personal services)

Line 9: For treaty purposes, a person is a resident of a treaty country if the person is a resident of that country under the terms of the treaty. A list of U.S. tax treaties is available at United States Income Tax Treaties - A to Z.
Line 10: Specify (1) the Article and paragraph of the income tax treaty between the U.S. and the country identified on Line 9; (2) a reduced rate of, or exemption from, withholding under an income tax treaty; (3) type of income; (4) explain why you meet additional conditions in the Article and Paragraph.

Part III Certification

Sign here: Signature of the person who is authorized to sign.
Date: Date of signature; required format is Month-Day-Year.
Print name of singer.

Form 8233

Form 8233 is used when compensation for personal services (or both compensation for personal services and a scholarship or fellowship) may be exempt from withholding because of a tax treaty. Form 8233 is valid only for the calendar year in which it is filed and must be refiled each year.