Form W-8BEN - Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

Form W-8BEN is used by a foreign person to establish both foreign status and beneficial ownership, and to claim income tax treaty benefits with respect to income other than compensation for personal services. For example, a foreign artist receiving U.S. source royalty payments may file Form W-8BEN to claim a reduced rate of, or exemption from, NRA Withholding under an income tax treaty.