Form W8-BEN-E: Claiming Treaty Benefits, Withholding Rates, and Chapter 4 Status
A live 110-minute CPE webinar with interactive Q&A
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.
Outline
- Form W-8BEN-E background
- Who is the payer or withholding agent?
- What entities are subject to W-8BEN-E reporting?
- Types of income subject to reporting
- Completing the form
- Chapter 3 status
- Chapter 4 status
- Disregarded entities
- Claiming treaty benefits
- Best practices for collecting the form
Benefits
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?
Faculty
Rita M. Ryan
International Tax Senior Manager
Wolf & Company
Ms. Ryan practices in the areas of international and domestic taxation, estate planning, and tax controversy.... | Read More
Ms. Ryan practices in the areas of international and domestic taxation, estate planning, and tax controversy. Prior to joining the firm, she was with PricewaterhouseCooper’s National Tax Services, Exempt Organization Tax Services group. While at PwC, she provided specialized tax consulting and compliance services to non-profit organizations including higher education institutes, foundations, and health care systems. Prior to her tenure at PwC, she served as an Appeals Officer with the Massachusetts Department of Revenue, Office of Appeals, where she heard and issued letters of determination with regard to corporate, individual, and estate tax matters.
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Kristin L. Stone, CPA, MST
Tax Senior Manager
Wolf & Company
Ms. Stone serves as a Senior Manager in Wolf’s Tax department, where she provides personalized tax planning and... | Read More
Ms. Stone serves as a Senior Manager in Wolf’s Tax department, where she provides personalized tax planning and compliance services to our clients. She is responsible for managing a team of professionals to ensure that all tax services are tailored to the individual needs of her clients.
CloseCPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event.
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NASBA details.
