As of 1 January 2018, the US Internal Revenue Service (IRS) requires that the Form W-8BEN include your foreign tax identifying number (foreign TIN). Otherwise, the form will not be considered complete. Your foreign tax identifying number is issued by your country of permanent residence.
If you are not able to provide a foreign TIN, you need to also complete the Explanation of Missing Foreign Tax Identifying Number form (PDF). These are examples of explanations that the IRS will accept:
- My country of permanent residence does not issue foreign TINs.
- I am not legally required to obtain a foreign TIN.
If we send you Form 1042-S because you earned at least $10.00 in interest, it will include your foreign TIN. The IRS will also receive a copy of your Form 1042-S. This does not mean that you need to pay taxes in the US.
Obtaining your foreign TIN
Please contact the taxing authority or equivalent in your country of permanent residence to obtain a foreign TIN.
You can also view a listing of domestic rules in select jurisdictions on the OCED (Organisation for Economic Co-operation and Development) website. Visit the OCED site.
Not sure if you need to complete the Form W-8BEN?
Download our Guide to IRS Reporting Rules (PDF) that includes a flow chart directing you to the US tax form applicable to you.
Need help completing the forms? Please consult with your tax advisor. Also, download the sample of each form below to see which sections are mandatory and how to complete the required fields.