Questions about W-8BEN filing

August 21, 2019


Q. Regarding the W-8BEN: Can you please confirm my interpretation below is correct? We are new to issuing payments to foreign property owners for royalties on U.S. properties. If a W-8 BEN is received with required fields completed, backup withholding of 30% should NOT be appliedĀ (required fields = box 1-9 + signature). If a foreign tax identifying number is missing from box 6, 30% withholding should be applied if box 10 W-8BEN is blank? All payments supported by W-8 (all types) should be…

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