The IRS has posted the final version of the instructions for Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) (Rev. June 2014).
The IRS previously released the final version of Form W-8BEN-E (PDF 263 KB). The form is intended to be completed by a non-U.S. entity who is certifying it is the non-U.S. beneficial owner of a payment of income for current withholding tax purposes (under Chapters 3 and 61) as well as to provide its FATCA status as either payee or account holder of a foreign financial institution (under Chapter 4).
The instructions for Form W-8BEN-E (PDF 226 KB) explain that Form W-8BEN-E—along with Forms W-8BEN, W-8IMY, W-8ECI, and W-8EXP—reflects the withholding and documentation requirements of Chapter 4 (also referred to as FATCA for the Foreign Account Tax Compliance Act).
The IRS has released the final version of the instructions for Form 8966, FATCA Report.
Read text of the 12-page instructions for Form 8966 (PDF 227 KB).
The IRS earlier this year released the final version of Form 8966 (PDF 81 KB) which is to be used by financial institutions and withholding agents for reporting account holder information under the FATCA reporting requirements.
For further information, please do not hesitate to contact us.
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