Instructions for Form W-8BEN-E

This update supplements the Instructions for Form W-8BEN-E (Rev. June 2014) and provides additional information for foreign entities using the form.  This update makes certain corrections and adds certain information not included in the instructions.  A foreign entity using a Form W-8BEN-E (and the recipient of the form) may rely on this update, which will be incorporated in the next issuance of the instructions. Part I, Line 4 of Form W-8BEN-E referring to “Chapter 3 Status” is used for the entity providing the Form W-8BEN-E to indicate its chapter 3 status.  On page 7, the instructions to Form W-8BEN-E do not provide any exceptions for when this line is not required to be completed.  This update to the instructions clarifies that an entity providing Form W-8BEN-E is not required to complete Line 4 if the form is requested by an FFI solely for purposes of documenting the chapter 4 status of the entity that is an account holder and the form is not associated with a withholdable payment or with a reportable amount (as defined in Treas. Reg. § 1.1441-1(e)(3)(vi)) paid to such entity.