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Understanding foreign tax ID requirements on W-8 forms
March 20, 2024
Q. When is a foreign vendor required to complete the Foreign Tax ID box on the W-8 Forms? Should we always require this field when soliciting W-8s?
A.
Answered by IOFM's third-party tax experts.
The foreign tax ID number is required on Form W-8BEN-E if the foreign entity is claiming reduced withholding under benefit of an income tax treaty and has not provided its U.S.-assigned EIN in Line 8. (Either the U.S. or foreign tax ID number is required to support a treaty benefit claim; see the IRS…
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