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.