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IRS issues drafts of revised withholding certificates for foreign beneficial owners

|Proposed Changes|United States
United States

The US Internal Revenue Service (IRS) has released drafts of IRS Forms W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individuals))and W-8BEN-E (Certificate of Status of Beneficial Owner for United States Tax Withholding (Entities)). The drafts are dated 31 May 2012.

The draft forms revise the current Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding) to implement the Foreign Acco…

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