• Forms W-8 are used by foreign individuals or entities to claim exemption from certain taxes.

  • There are five forms of W-8: W-8BEN, W-8BEN-E, W-8ECI, W-8EXP and W-8IMY.
  • Form W-8IMY is used by intermediaries who receive withholding payments on behalf of a foreigner or as a through organization.
  • Determining which one to use depends on whether you are an individual or a business, the type of income you receive, and whether you are an entity that qualifies for special tax treatment.
  • All W-8 forms are valid for the year in which they are signed and for three full calendar years thereafter.