Invoicing Requirements
US Tax W/H Policy
Tax Documentation
Commonly Used Forms

Document or Form Form /Document Description
IRS Form W-8BENand Instructions

Certification of Foreign Status of Beneficial Owner for United States Withholding.  Used by foreign suppliers performing services in the United States to claim they are the beneficial owner of the income received and where applicable claim an exemption or reduced withholding rate. Used by non US vendor performing services or providing goods outside the United States to establish they are non US and confirm they are not U.S. tax payers.

IRS Form 8233and Instructions

Used by (non US individuals) performing independent and dependent services within the United States to claim exemption from U.S federal taxes or request a reduced withholding rate where applicable.

International Wire Transfer Banking Information Form

Form used to capture banking information for non US payees. The form should be submitted by vendors/payees with the first invoice to expedite payment settlement per net terms.

In addition to the above forms, below is a simplified chart providing guidance on other IRS forms required from different types of foreign entities/persons and instructions to complete each the form. For more information on these forms, reference the IRS publication 515.

If you are a: THEN provide a payer Form:

Non US Individual

Form W-8BEN and Instructions

Non US entity

Form W-8BEN-E and Instructions

Non US Intermediary, Non US Flow-Through Entity, or Certain U.S. Branches

Form W-8IMY and Instructions

Non US Government or Other Non US Organization

Form W-8EXP and Instructions

Non US Person Claiming That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States Non U.S. Beneficial Owners Who Are Receiving Compensation For Personal Services Performed In The US

Form W-8ECI and

Form 8233 and