IRS Instructions for Form W-8BEN-E: the tax number and the treaty claim in Part III, lines 14a and 14b (IRS, Instructions for Form W-8BEN-E (Rev. 10-2021), Line 9b and Part III, Lines 14a-14b)
To claim a treaty rate a holder gives its home-country tax number (or a US one), names its country of residence in line 14a, and certifies in line 14b that it receives the income itself and meets the treaty's limitation-on-benefits test.
Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text
In the source's own words
“You must also provide a U.S. TIN if you are: ... Claiming benefits under an income tax treaty and have not provided a FTIN on line 9b. ... If you are claiming a reduced rate of, or exemption from, withholding under an income tax treaty you must enter the country where you are a resident for income tax treaty purposes and check the box to certify that you are a resident of that country. Line 14b. If you are claiming a reduced rate of, or exemption from, withholding under an income tax treaty you must check the box to certify that you: Derive the item of income for which the treaty benefit is claimed, and Meet the limitation on benefits provision contained in the treaty, if any.”
Where it was read
Also read from the same source
- IRS Instructions for Form W-8BEN-E: foreign entities document their status, and royalties are taxed at 30 percent (IRS, Instructions for Form W-8BEN-E (Rev. 10-2021), General Instructions, Purpose of Form)
- IRS Instructions for Form W-8BEN-E: give it before the payment, or expect 30 percent withholding (IRS, Instructions for Form W-8BEN-E (Rev. 10-2021), When to provide Form W-8BEN-E to the withholding agent)
- IRS Instructions for Form W-8BEN-E: the chapter 4 (FATCA) status line, and royalties in the active NFFE test (IRS, Instructions for Form W-8BEN-E (Rev. 10-2021), Purpose of Form; Line 5; Part XXV, Line 39)
Figures it counts in
It is shown on its own, not counted into a figure.
Cited in this guide