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

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

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Conducted on Tuesday, October 5, 2021

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Course Materials

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 II 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. What entities are subject to W-8BEN-E reporting?
  4. Types of income subject to reporting
  5. Completing the form
    1. Chapter 3 status
    2. Chapter 4 status
    3. Disregarded entities
    4. Claiming treaty benefits
  6. Best practices for collecting the form


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?


Ryan, Rita
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

Stone, Kristin
Kristin L. Stone, CPA, MST

Wolf & Company

Ms. Stone serves as a Senior Manager in Wolf’s Tax department, where she provides personalized tax planning and...  |  Read More

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