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 F8109b Form 2002

2002-2025 Form

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Instructions and help about F8109b Form

today we're going to talk about IRS form w8ben certificate of foreign status of beneficial owner for United States withholding and reporting for individuals the primary purpose of form w8ben is to establish that an individual is a foreign person that is not a US person it is a relatively short form only onepage long although the primary purpose of the form is to certify the foreign status of the individual ual the form can also be used to claim treaty benefits in part two w8ben should only be used for individuals and not for entities entities must fill out W8 Ben E as shown here and as shown here the term beneficial owner essentially means the owner of the income being received and that that person is not a nominee or an intermediary the terminology can get a little confusing because the person making the payment usually has a deductible expense and does not have income however it is income to the foreign recipient or the foreign beneficial owner the US imposes a 30% withholdin

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