Office of Business Operations

Foreign Vendors and the W-8 Forms

In general, the IRS has two forms to identify foreign status: 

W-8BEN is used by individuals to claim foreign status and/or treaty benefits.  A U.S. tax identification number is required if requesting a treaty benefit exemption from tax withholding.  Form W-8BEN  Individual Certificate of Foreign Status

W-8BEN-E is used by foreign entities to claim foreign status and/or treaty benefits.  A U.S. tax identification number, an individual tax identification number (ITIN), or Foreign Tax ID number is required if requesting a treaty benefit exemption from tax withholding.  Form W-8BEN-E  Entity Certificate of Foreign Status (Non-FATCA)

Chart of W-8 Form Requirements