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Form W8-BEN-E: Claiming Treaty Benefits, Withholding Rates, and Chapter 3 and 4 Status

Note: CLE credit is not offered on this program

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Tuesday, November 7, 2023

Recorded event now available

or call 1-800-926-7926

This course will discuss the required preparation of Form W-8BEN-E, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting, by certain foreign entities transacting business with U.S. taxpayers and the related withholding requirements. Our panel of international tax experts will explain what constitutes a properly completed form, claiming treaty benefits, identifying the withholding agent, and applicable withholding rates.


Much longer than its corollary form, the W-BEN, Form W-8BEN-E, was introduced due to FATCA and consequently is a much more complex form. Thirty percent withholding on gross amounts paid is required for interest, dividends, rents, compensation, and other nonproduct payments made to certain foreign entities. A properly prepared W-8BEN-E can be used to claim a reduced rate or exemption from withholding.

There are many complexities to completing the form. Determining which party is responsible for withholding, the applicable Chapter 3 and Chapter 4 statuses in Part I, and how a payee should complete Part III to claim entitled treaty benefits are just a few of many obstacles to overcome. International tax professionals working with nonresident aliens and entities making these payments need to master the nuances of this form.

Listen as our panel of international tax experts walks you through the completion of W-8BEN-E, Parts I-XXX of this complicated and mandatory form.



  1. Form W-8BEN-E background
  2. Who is the payer or withholding agent?
  3. Types of income subject to withholding and reporting when paid to non-US persons
  4. Completing the form
    1. Chapter 3 status
    2. Chapter 4 status
    3. Disregarded entities
    4. Claiming treaty benefits
  5. Best practices


The panel will cover these and other critical issues:

  • How to complete Part III, Claim of Treaty Benefits, for reduced withholding rates provided by a treaty
  • Determining who is the withholding agent responsible for remitting withholding
  • What types of income are subject to the 30 percent withholding?
  • When does a disregarded entity complete a W-8BEN-E?


Le, Carson
Carson M. Le

Senior Manager, Washington National Tax, Information Reporting and Withholding

Mr. Le advises internal and external clients on a range of documentation, entity classification, due diligence,...  |  Read More

Nishida, Danielle
Danielle Nishida

Principal, Information Reporting & Withholding Tax

Ms. Nishida joined KPMG in April 2013 and practices in information reporting. She was previously an attorney in the...  |  Read More

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