- Membership
- Certification
- Resources
- Events
- Community
- About
- Help
Do Tax Treaty Benefits Continue After a Payee Leaves the US?
May 29, 2026
Q. A payee had treaty benefits on a W-8BEN for royalties while in the U.S. The payee moves out of the U.S. Do tax treaty benefits continue when they permanently leave the U.S.? In our situation, the payee has moved back permanently to the same country that is on the W-8BEN. The payee claimed Italy on W-8BEN and has moved back permanently to Italy.
A.
(Answered by IOFM's third-party tax expert)
Yes, the benefits continue. If their address has changed, ask for a new W-8.
#126392
Become A Member
Join IOFM today as a Professional, Business, or Enterprise Member — or upgrade your Starter Membership — to get access to this content and thousands of other Articles, Webinars, Expert Answers, Resource Downloads, and more!
Naturally, this forum doesn’t allow the kind of full information exchange necessary for the Institute of Finance & Management (IOFM) to provide legal advice and the Expert is not a tax attorney in any event. Please understand that the nature of our responses are limited by these constraints as well as the site’s Terms of Use. If you have further questions or suggestions about how we can improve IOFM, please let us know.
Ask The Expert is a member resource of IOFM and all advice provided is subject to site’s Terms of Use.
What are you waiting for?
