The IRS has published a revised Form W-8BEN and instructions, October 2021 version. 

Changes to the form include:

  • Check-box to indicate if a foreign TIN is not leagally required;
  • Certification regarding withholding on proceeds from the sale of an interest in a U.S. partnership under IRC ยง1446(f); and
  • Check-box to certify authority to sign in case form is not signed by the beneficial owner.

pdf FORM W-8BEN (10-21) (66 KB)

pdf INST W-8BEN (10-21) (190 KB)