Information Regarding Form W-8 for Foreign Payees

If you or your business entity is not a "US person", then you or your business entity can not use Form W-9.  Instead, please complete:

For foreign individuals:

Please use the current version of Form W-8BEN the IRS Instructions which are also available on IRS website.

Form W-8BEN is only to be used by foreign individuals who are not resident aliens for tax purposes.  Foreign business entities must use Form W-8BEN-E.

If not otherwise directed, submit your Form W-8BEN to us at:

University of Cincinnati
Tax Compliance Office
PO Box 210641
Cincinnati, OH  45221-0641

Additional guidance for Forms W-8BEN submitted to UC includes:

PART/LINE # ITEM INSTRUCTIONS
Line 1 Name of Individual Please enter your individual name.
Line 2 Country of Citizenship If you are a citizen of both the United States and another country, do not use this form.  Use Form W-9 instead, as a US citizen.
Line 3 Permanent residence address Enter your physical address in the country where you are a tax resident.  Do not enter a Post Office Box or its equivalent.
Line 4 Mailing address, if different This may be a US address, and may be a Post Office Box or its equivalent.
Line 5 US Taxpayer Identification Number

If you have a US SSN, enter that.

If you do not have a US SSN and are not eligible to get one, you can enter your active IRS-issued ITIN here.

If you do not have either a US SSN or an ITIN, then leave line 5 blank. 

Do not enter a Canadian Social Insurance Number here.
Line 6 Foreign tax identifying number You may enter your tax identifying number from your home country here, including a Canadian Social Insurance Number.
Line 8 Date of birth Please enter your date of birth in the format MM-DD-YYYY.
Part II -- Claim of Tax Treaty Benefits
  

If you will receive payments from UC, and you are eligible for reduced US tax withholding on those payments under the terms of a tax treaty between the US and your country of tax residence, then complete Part II.

On line 9, enter the name of your country of tax residence.

On line 10, enter:

  • The number of the treaty's Article and/or Paragraph which authorizes the benefits you are claiming. 
  • The reduced withholding rate (%) that applies in your situation.
  • The type of income UC pays that qualifies for the treaty benefit (for example, Scholarship income).
Part III -- Certification
   Sign and print your name, and add the date, on the applicable lines.

For foreign business entities:

Please use the current version of Form W-8BEN-E and IRS Instructions, which are also available on the IRS website.

Form W-8BEN-E is only to be used by foreign business entities.  Foreign individuals who are not resident aliens for US tax purposes must use Form W-8BEN.

If not otherwise directed, submit your Form W-8BEN-E to us at:

University of Cincinnati
Tax Compliance Office
PO Box 210641
Cincinnati, OH  45221-0641

A Word of Caution and Encouragement -- The IRS Form W-8BEN-E is rather long, with 8 pages containing 30 parts.  Don't worry, you will only have to complete a few specific sections, and the vast majority of this form will not apply to you at all.  See our guidance below.

Additional guidance for Forms W-8BEN-E submitted to UC includes:

PART/LINE #
 ITEM INSTRUCTIONS
Line 1 Name of Organization Enter the entity's legal name.
Line 2 Country of incorporation or organization Enter the entity's home country.  This can not be the US.
Line 3 Name of disregarded entity, if applicable This does not apply to most UC payees.  See the IRS Instructions if you have questions.
Line 4 Chapter 3 status / Entity Type
 You must check the box that represents your classification under US (not home country) tax principles.  For most UC payees, this will be Corporation.
Line 5 Chapter 4 status / FATCA status

This sections uses a lot of terms that are unfamiliar to most people.

The vast majority of UC payees, conducting business activities, should check the box marked Active NFFE, near the end of the list.  Then, flip forward to Part XXV (on page 7), and check the box on line 39.
Line 6 Permanent residence address Enter your physical address in the country where you are a tax resident.  Do not enter a Post Office Box or its equivalent.
Line 7 Mailing address, if different This may be a US address, and may be a Post Office Box or its equivalent.
Line 8 US Taxpayer Identification Number

If you have a US Employer Identification Number (EIN), enter that.

If you do not have a US EIN, then leave line 5 blank. 

Do not enter a Canadian Social Insurance Number here.
Line 9a GIIN This will not apply to most UC payees.  This only applies to entities that have registered with IRS specifically for FATCA (Chapter 4) purposes.
Line 9b Foreign TIN You may enter the entity's tax identifying number from its home country here.
Part III -- Claim of Tax Treaty Benefits
   You only need to complete Part III if you are claiming reduced US tax withholding under the terms of a tax treaty between the US and the entity's country of tax residence.
Part XXX -- Certification
   Sign and print your name.  Enter the date.  Check the box certifying your individual authority to sign for the entity.