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