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Form W-8BEN IN: What You Should Know

Part II — Income from Foreign Source -- W-8BEN-E: Application Instructions and Other Information Part III — Certain Amounts Exempt. 4. If you are not required to file Form 1040, Form 1040A, Form 1040EZ, Form 1040NR, or Form 1042 with respect to the U.S. federal income tax under section 61 (relating to foreign source income), you are not required to complete Part II of your W-8BEN. However, if you are required to file or report to the IRS information on Form 1040, Form 1040A, Form 1040EZ, Form 1040NR, or Form 1042 in connection with any tax or other assessment or claim with respect to such information, you should fill out Part I prior to filing those forms.  If you do not indicate a foreign source income and the amount withheld does not meet the income requirements of section 62 (relating to foreign source income) and if you have income from sources outside the U.S., we have established an exception to the general requirement to complete Part II. That exception is for individuals with foreign citizenship. However, even if you are deemed to have foreign citizenship, you must report income from U.S. sources on Form W-8BEN. You must also complete Part III in order to receive exemption. However, you can complete Part II of the W-8BEN on a calendar year basis. That is, report on Form W-8BEN every year you have an itemized deduction. If you receive U.S. income from sources which are outside the jurisdiction of the United States, you should apply for an I-864 with the Social Security Administration (SSA). You must apply for an I-864 by mail, if necessary. You can request an I-864 through the Office of Taxpayer Advocate, SSA, 100 South Street, SW, Washington, DC 20. Form W-8 BEN: Definition, Purpose and Instructions — IRS If you have any questions about the content and structure of Form W-8 BEN or other Forms 8 and W-9, such as Forms 8802 and 882A, you can contact the Electronic Federal Tax Scheduling System (EATS) or Taxpayer Advocate Service; the EATS and TAS provide a free and secure means for taxpayers to obtain information from the IRS.

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