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ARTICLE · 30 JUNE 2014

IRS Releases Final Instruction For Form W-8BEN-E

McDermott Will & Emery
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In March 2013, the IRS issued the final version of Form W-8BEN-E Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting.

United StatesEmployment and HR
Andrew Liazos
Andrew Liazos
Patrick Ryan
Patrick Ryan
Todd Solomon
Todd Solomon
Ruth Wimer, CPA
Ruth Wimer, CPA
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In March 2013, the Internal Revenue Service (IRS) issued the final version of Form W-8BEN-E Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting.  This form allows certain non-U.S. retirement plans to claim exemption from the reporting and withholding requirement of the Foreign Account Tax Compliance Act (FATCA).  However, the final version of the Form W-8BEN-E did not include instructions.  On June 24, 2014, the IRS published the long-awaited instructions, which address many of the ambiguities inherent in completing the form.  For additional information regarding the FATCA exemptions that may be claimed using Form W-8BEN-E, please click here.

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