ARTICLE · 28 APRIL 2016

FATCA And CRS Alert Issue 2016-05 / Qualified Intermediary News Issue 2016-02

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The IRS has posted revised Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) to its website.

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The IRS has posted revised Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) to its website. The Form and its Instructions are final and reflect those revisions indicated in the draft released in January (see e-Alert 2016-03) along with a number of examples added to the Instructions. The revision date is April 2016.

Highlights of updates are as follows.

Part I: Identification of Beneficial Owner

Chapter 3 Status (Line 4): addition of box for International organization
Chapter 4 Status (Line 5):
Nonparticipating FFI (NPFFI): addition of exempt beneficial owner as a type of entity not included in definition of NPFFI

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