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W-8BEN Guidance: Citizenship vs. Permanent Address
October 8, 2025
Q. On an IRS Form W-8BEN, should the "Country of Citizenship" field match the country of permanent address? In this particular case, there is no tax treaty claim, but the payment will be reported on a 1042 with 30% withholding.
A.
(Answered by IOFM's third-party tax expert)
It will not necessarily match. The instructions to W-8BEN say this regarding line 3 (permanent address):"Your permanent residence address is the address in the country where you claim to be a resident for purposes of that…
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