How a Filipino Contractor Should Complete the W-8BEN
To complete a W-8BEN form, a Filipino contractor should provide the following information in each field:
- Name: The contractor's full name, as it appears on their passport or other government-issued identification.
- Country of citizenship: The country where the contractor is a citizen.
- Permanent residence address: The contractor's permanent address in the Philippines.
- Mailing address: The contractor's mailing address, if different from their permanent address.
- U.S. taxpayer identification number (TIN): The contractor should leave this field blank if they do not have a U.S. TIN.
- Foreign tax identifying number (FTIN): The contractor should provide their Philippine Tax Identification Number (TIN) in this field.
- Reference number(s): The contractor should leave this field blank unless they have been assigned a reference number by the IRS or other tax authority.
- Country of residence for tax purposes: The Philippines.
- Special rates and conditions: The contractor should indicate whether they are claiming a reduced rate of withholding tax under a tax treaty between the U.S. and the Philippines.
- Signature: The contractor should sign and date the form.
Part I: Identification of Beneficial Owner
Part II: Claim of Tax Treaty Benefits
Part III: Certification
- INSTRUCTIONS FOR COMPLETING W-8BEN FORM
- W-8BEN: When to Use It and Other Types of W-8 Tax Forms
- Instructions for Form W-8BEN (10/2021)
- W-8BEN – Certificate of Foreign Status of Beneficial Owner ...
- Form W8 series updated to comply with new tax requirements
Certificate of Foreign Status of Beneficial Owner for United ... Part I. Identification of Beneficial Owner (see instructions). 1. Name of individual who is ...
Form W-8BEN ("Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting") must be submitted by foreign persons who ...
A beneficial owner can use line 7 to include the number of the account for which he or she is providing the form. A foreign single owner of a disregarded entity ...
The W-8BEN is an IRS mandated form to collect correct Nonresident Alien (NRA) taxpayer information for individuals for reporting purposes and to document ...
Line 6b (new), FTIN not legally required, has been added for account holders otherwise required to provide a foreign taxpayer identification number (FTIN) on ...