W-8BEN – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
For Joint Accounts, each account holder must complete a separate form.
A form W-8BEN must be completed correctly without any alterations.
If you make a mistake, please start over using a new form.
Do not use liquid paper or any other correctional tool.
All W Forms must be completed in English.
A
B
C
A. Please read this section and the associated instructions to ensure you are completing
the correct W form.
B. PART I (Identification of Beneficial Owner)
Line 1 Full Name (First Name and Last Name).
Line 2 Country of Citizenship
Line 3 Insert full street address on the first line, and the City or town, state or province including post
code on the 2nd line.
DO NOT USE:
PO Box or C/O address
Name of a third party
Address at a Financial Institution
US address
Line 4 Insert a mailing address only if it is different from your Permanent residence address.
Note: If a US mailing address is entered, a written explanation/reason for the US mailing address will be required. If the
country differs to the country in the permanent residence address then a written explanation will be required.
Line 5 Insert your US Taxpayer Identification Number (TIN). It will either be a Social Security Number
(SSN) or an Individual Taxpayer Identification Number (ITIN). A valid TIN will always be made
up of 9 digits.
A TIN should not:
(1) contain something other than numbers,
(2) contain fewer than or more than nine digits,
(3) consist of nine of the same number, or
(4) consist of nine sequential numbers (whether ascending or descending order).
Line 6 Insert your non-US tax identifying number. If you do not have one, go to
Line 8 and write down your date of birth (MM/DD/YYYY).
Line 7 DO NOT LIST ACCOUNT NUMBERS as this could limit the form to the accounts listed and you
may have to provide another form for your other accounts.
Note: Please refer to the W-8BEN instructions for further guidance on who is the beneficial owner.
C. PART II (Claim of Tax Treaty Benefits)
1
© HSBC Bank plc 2017. All Rights Reserved.
3
2
D. PART III (Certification)
1. Please sign the form and print your name on the line below your signature.
2. Please date the form using the MM/DD/YYYY format.
3. If you are signing on behalf of the person stated on Line 1, please complete the capacity field.
Note: This form cannot be signed under a Power of Attorney (POA) unless the POA document
specifically mentions that the agent/attorney is able to sign on tax matters or on tax forms
(and a copy is provided, or held), or alternatively if an IRS Form 2848 is provided.
* Hang Seng is unable to provide any Tax advice. If you require any advice please refer to an independent tax advisor.
PPL1099 W-8BEN (05/17)
D
Lines 9 and 10 Only complete this section if you are resident in a treaty country and entitled to claim
tax treaty benefits, ie if you are receiving fixed or determinable, annual or periodical
(FDAP) income, for example dividend payments, and the payment is from sources
within the US. If you have any queries regarding your eligibility to claim tax treaty
benefits, we suggest that you seek independent tax advice.
W-8BEN — 美國預扣稅及申報實益擁有人之外籍身分證明（個人）
如為聯名戶口，每位戶口持有人必須分別填寫一份表格。
A. 請詳閱本節和相關指引，以確保使用正確的W表格。
W-8BEN表格必須準確填寫，不得塗改。
B. 第一部分（實益擁有人身分）
如果填寫有誤，請用新表格重新填寫。
請勿使用塗改液或其他塗改工具。
所有W表格均必須以英文填寫。
第1欄
全名（姓名）
第2欄
國籍
第3欄
在第一行填寫完整的街道地址，在第二行填寫城市或城鎮、州或省，包括郵政編碼。
請勿使用：
郵政信箱或代收地址
第三方姓名
金融機構的地址
A
美國地址
第4欄
如果您的郵寄地址與永久居住地址不同，請填寫郵寄地址。
注意：如果填寫美國郵寄地址，必須書面說明使用美國郵寄地址的原因。如果填寫的國家與永久居住地所在國
家不同，也必須書面說明原因。
第5欄
填寫您的美國納稅人識別號碼(TIN)。該號碼為您的社會保障號碼(SSN)或個人納稅人識別號碼(ITIN)。有效的
納稅人識別號碼應由9個數字組成。
納稅人識別號碼不會：
B
(1) 含有數字以外的內容，
(2) 少於或超過9個數字，
(3) 含有9個相同的數字，或
(4) 含有9個順序排列的數字（無論升序還是降序）。
C
第6欄
填寫您在美國以外的稅務識別號碼。如果沒有外國稅務識別號碼，請轉至
第8欄
並填寫您的出生日期（月月／日日／年年年年）
第7欄
請勿填寫戶口號碼，否則表格將僅限於所列戶口使用，您可能須為您的其他戶口另外填寫表格。
注意：有關誰是實益擁有人的進一步說明，請參閱W-8BEN指引。
C. 第二部分（申請稅務協定利益）
第9欄和第10欄 僅當您是協定國居民並有權申請稅務協定利益，即您收到源自美國的固定或可確定年度或定期(FDAP)
收入（例如股息）時，才需填寫本節內容。如果對您是否有資格申請稅務協定利益存有疑問，我們建議
D
您尋求獨立稅務意見。
D. 第三部分（證明）
1
3
2
2. 請以月月／日日／年年年年的格式填寫日期。
3. 如果您代表第1欄所述的人士簽名，請填寫行事代表人這一欄。
注意： 除非授權書特別注明代理人／律師可以簽署稅務文件或稅務表格（並提供或持有相關副本），或者提供國稅局2848
表格，否則本表格不得通過授權書授權簽署。
由香港上海 豐銀行有限公司翻譯 Translated by The Hongkong and Shanghai Banking Corporation Limited
* 恆生不能提供任何稅務建議。如需有關建議，請諮詢獨立稅務顧問。
PPL1099 W-8BEN (05/17)
1. 請在表格上簽名，並在簽名下方的橫線上以正楷工整書寫姓名。
W-8BEN — 美国预提税及申报受益所有人之外国人身分证明（个人）
如为联名户口，每位户口持有人必须分别填写一份表格。
A. 请详阅本节和相关指引，确保使用正确的W表格。
W-8BEN表格必须准确填写，不得涂改。
B. 第一部分（受益所有人身分）
如果填写有误，请用新表格重新填写。
请勿使用涂改液或其他涂改工具。
所有W表格均必须以英文填写。
第1栏
全名（姓名）
第2栏
国籍
第3栏
在第一行填写完整的街道地址，在第二行填写城市或城镇、州或省，包括邮政编码。
请勿使用：
邮政信箱或代收地址
第三方姓名
金融机构的地址
A
美国地址
第4栏
如果您的邮寄地址与永久居住地址不同，请填写邮寄地址。
注意：如果填写美国邮寄地址，必须书面说明使用美国邮寄地址的原因。如果填写的国家与永久居住地所在国
家不同，也必须书面说明原因。
第5栏
填写您的美国纳税人识别号码(TIN)。该号码为您的社会保障号码(SSN)或个人纳税人识别号码(ITIN)。有效的纳
税人识别号码应由9个数字组成。
纳税人识别号码不会：
B
(1) 含有数字以外的内容，
(2) 少于或超过9个数字，
(3) 含有9个相同的数字，或
(4) 含有9个顺序排列的数字（无论升序还是降序）。
C
第6栏
填写您在美国以外的税务识别号码。如果没有外国税务识别号码，请转至
第8栏
并填写您的出生日期（月月／日日／年年年年）
第7栏
请勿填写户口号码，否则表格将仅限于所列户口使用，您可能须为其他户口另外填写表格。
注意：有关谁是受益所有人的进一步说明，请参阅W-8BEN指引。
C. 第二部分（申请税务协定利益）
第9栏和第10栏 仅当您是协定国居民并有权申请税务协定利益，即您收到源自美国的固定或可确定年度或定期(FDAP)
收入（如股息）时，才需填写本节内容。如果对您是否有资格申请税务协定利益存有疑问，我们建议您寻
D
求独立税务意见。
D. 第三部分（证明）
2. 请以月月／日日／年年年年的格式填写日期。
1
3
2
3. 如果您代表第1栏所述的人士签名，请填写行事代表人一栏。
注意 除非授权书特别注明代理人／律师可以签署税务文件或税务表格（并提供或持有相关副本），或者提供国税局2848
表格，否则本表格不得通过授权书授权签署。
© 英国汇丰银行有限公司2017年。版权所有。
* 恒生不能提供任何税务建议。如需有关建议，请咨询独立税务顾问。
PPL1099 W-8BEN (05/17)
1. 请在表格上签名，并在签名下方的横线上以正楷工整书写姓名。
Form
W-8BEN
(Rev. February 2014)
Department of the Treasury Internal
Revenue Service
Certificate of Foreign Status of Beneficial Owner for
United States Tax Withholding and Reporting
(Individuals)
伶⚳枸㈋䦭⍲䓛⟙⮎䙲㑩㚱Ṣᷳ⢾䯵幓↮嫱㖶炷ᾳṢ炸
‫ ڼ‬For use by individuals. Entities must use Form W-8BEN-E.
W-8BEN 堐㟤
炷㕤 2014 ⸜ 2 㚰ᾖ妪炸
伶⚳屉㓧悐⚳⭞䦭⊁⯨
OMB No. 1545-1621
ὃᾳṢἧ䓐ˤ⮎橼⽭枰ἧ䓐 W-8BEN-E 堐㟤ˤ
‫ ڼ‬Information about Form W-8BEN and its separate instructions is at
www.irs.gov/formw8ben.
㚱斄 W-8BEN 堐㟤䘬屯㕁⍲℞䌐䩳㊯⺽⎗㕤 www.irs.gov/formw8ben 㞍教ˤ
伶⚳䭉䎮枸䬿⯨(OMB)嘇䡤.
1545-1621
‫ ڼ‬Give this form to the withholding agent or payer. Do not send to the IRS.
⎹枸㈋ẋ䎮ㆾẀ㫦Ṣ㍸Ṍ㬌堐㟤ˤ婳⊧䘤復䴎⚳䦭⯨ˤ
‫ ڼ‬All responses must be written in English.
⽭枰ℐ悐ẍ劙㔯⠓⮓ˤ
Instead,
Instead u
use Form:
⤪Ⱄᶳ↿ね㱩炻婳⊧ἧ䓐㬌堐㟤烉
婳ἧ䓐堐㟤烉
婳
ἧ䓐堐㟤
請 本
使 文
用 件
英 只
文 供
表 參
格 考
填 用
寫 途
並 ，
提
交
Do NOT use this form if:
• You are NOT an individual …………..……………………………………………………………………………….………........................................W-8BEN-E
………….
……….………...
……….
.............................W
..........................
ぐ᷎朆ᾳṢ……………………………..……………………………………………………………………………….………........................................W-8BEN-E
……………….
……….………
……… ................................
..............................
............................
............................
.
...
. ...........
........
......
. .........
........
• You are a U.S. citizen or other U.S. person, including a resident alien individual ........................................................................................................W-9
ぐ㗗伶⚳℔㮹ㆾ℞Ṿ伶⚳Ṣ⢓炻⊭㊔⢾䯵ᾳṢ⯭㮹.......................................................................................................................................................W-9
............
..............
. ...........
.............
.
........
........................
.....................
• You are a beneficial owner claiming that income is effectively connected with the conduct
business
onduct of trade or b
ness
ss within the U.S.
U.S
(other than personal services) ...............................................................................................................................................................................W-8ECI
..............................
....................
..........
...........................
...........................
.
ぐἄ䁢⮎䙲㑩㚱Ṣ炻倚㖶㓞ℍ冯㕤伶⚳忚埴䘬屧㖻ㆾ㤕⊁炷ᾳṢ㚵⊁昌⢾炸⮎晃䚠斄..........................................................................................W-8ECI
⮎晃䚠斄
晃䚠斄................
...............
.............................
..........................
• You are a beneficial owner who is receiving compensation for personal services
ces performed in
i the
he United States ......................................8233
......
....
or W-4
ぐἄ䁢⮎䙲㑩㚱Ṣ炻㓞⍾㕤伶⚳忚埴䘬ᾳṢ㚵⊁⟙愔.....................................................................................................................................8233
.......
.............................
.........
...........................
.............................
or W-4
.................................
...................
......................
.......
.......................
.......
• A person acting as an intermediary .......................................................................................................................................................................W-8IMY
㑼ảᷕṳṢ䘬Ṣ⢓....................................................................................................................................................................................................W-8IMY
..............................
.........................
..............................
................
Part I
䫔 I 悐↮
Identification of Beneficial Owner
wner (see instr
instructions)
ctions)
ons)
㚱Ṣ幓↮炷婳⍫教㊯⺽炸
㊯⺽
⺽炸
⮎䙲㑩㚱
2
Country of citizenship
㇨Ⱄ⚳⭞℔㮹
1
Name of individual who is the beneficial
ial owner
⮎䙲㑩㚱Ṣ䘬⥻⎵
3
Permanent residence address
ss (street, ap
apt. or suite no., or rural route
route). Do not use a P.O. box or in-care-of address.
㯠ᷭ⯭ỷ⛘⛨炷埿忻ˣ℔⭻ㆾ㇧嘇炻ㆾ悱恲悝怆嶗䶂炸
ˣ℔⭻ㆾ㇧嘇
悱恲 怆嶗䶂炸
ˤ婳⊧ἧ䓐悝㓧
ˤ婳⊧ἧ䓐悝㓧ᾉ䭙ㆾẋ㓞⛘⛨ˤ
City or town, state
e or province. In
Include postal code whe
where appropriate.
❶ⶪㆾ❶捖ˣⶆㆾ䚩ˤ
捖ˣⶆㆾ
⤪怑䓐炻婳⠓⮓悝㓧䶐嘇ˤ
怑
⠓⮓悝㓧䶐嘇ˤ
4
Country
⚳⭞
Mailing address
ss (if different
dif
from above)
悝⭬⛘⛨炷劍冯ᶲ徘ᶵ⎴炸
劍冯
⎴炸
City or town, state
tate or province. Include
Inc
postal code where appropriate.
❶ⶪㆾ❶捖ˣⶆㆾ䚩ˤ
ˣⶆㆾ䚩ˤ ⤪怑䓐炻⠓⮓悝㓧䶐嘇ˤ
⤪怑䓐
5
U.S. taxpayerr identifica
identification number (SSN or ITIN), if required (see instructions)
伶⚳䲵䦭Ṣ嬀⇍嘇䡤炷䣦㚫ᾅ晄嘇䡤ㆾᾳṢ䲵䦭Ṣ嬀⇍嘇䡤炸
嘇䡤
炻⤪暨天炷婳⍫教㊯
Country
⚳⭞
6
Foreign tax identifying number (see instructions)
⢾⚳䦭⊁嬀⇍嘇䡤炷婳⍫教㊯⺽炸
⺽炸ˤ
7
Reference number(s) (see instructions)
⍫侫嘇䡤炷婳⍫教㊯⺽炸
8
Date of birth (MM-DD-YYYY) (see instructions)
↢䓇㖍㛇 (㚰㚰-㖍㖍-⸜⸜⸜⸜)炷婳⍫教㊯⺽炸
Part II
䫔 II 悐↮
9
10
Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions)
䓛婳䦭⊁⋼⭂⇑
⇑䙲炷⎒旸㕤䫔 3 䪈炸炷婳⍫教㊯⺽炸
I certify that the beneficial owner is a resident of ________________________________________ within the meaning of the income tax
treaty between the United States and that country.
㛔Ṣ嫱㖶炻⮎䙲㑩㚱Ṣ䁢伶⚳冯_____________________________________䯥会䘬㇨⼿䦭⋼⭂㵝佑ℏ䘬娚⚳⯭㮹ˤ
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article ________________
of the treaty identified on line 9 above to claim a ___________________ % rate of withholding on (specify type of income): ______________
________________________________________________________________________________________________________________
Explain the reasons the beneficial owner meets the terms of the treaty article: __________________________________________________
________________________________________________________________________________________________________________
䈡⇍䦭䌯⍲㡅ẞ炷⤪怑䓐—婳⍫教㊯⺽炸
烉⮎䙲㑩㚱Ṣ㬋㟡㒂ᶲ徘䫔 9 㪬㇨䣢⋼⭂䫔________㡅炻⯙___________炷㊯⭂栆⇍㓞ℍ炸䓛婳丛䲵
__________䘦↮㭼 (%) 䘬枸㈋䦭烉
婒㖶⮎䙲㑩㚱Ṣ䫎⎰⋼⭂㡅㫦䘬⍇⚈烉_________________________________________________________________________________
Part III
䫔 III 悐↮
Certification 嫱㖶
x
請 本
使 文
用 件
英 只
文 供
表 參
格 考
填 用
寫 途
並 ，
提
交
Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete.
mp
I further
certify under penalties of perjury that:
⛐ἄ‥嫱⮯⍿㆚优䘬⇵㍸ᶳ炻㛔Ṣ倚㖶⶚㩊㞍㛔堐㟤ᷕ㇨⠓⮓ᷳ屯㕁炻᷎⛐㛔Ṣ䎮妋䭬⚵ℏ䡢ᾉ屯㕁⛯䁢䛇⮎ˣ㬋䡢⍲⬴㔜ˤ⛐ἄ‥嫱⮯⍿㆚优䘬⇵㍸ᶳ炻㛔Ṣ忚ᶨ㬍嫱㖶烉
㍸ᶳ炻㛔Ṣ忚
I am the individual that is the beneficial owner (or am authorized to sign for the individual that is the beneficial
eficial owner) of all the income
ome to which this form relates or
am using this form to document myself as an individual that is an owner or account holder of a foreign financial
nancial institution
institution,
㛔Ṣ䁢㬌堐㟤䚠斄䘬㇨㚱㓞ℍ䘬⮎䙲㑩㚱Ṣ炷ㆾ䌚㌰㪲ẋ堐⮎䙲㑩㚱Ṣ䯥会炸炻ㆾ⇑䓐㬌堐㟤䓛⟙㛔Ṣ䁢ᶨ⭞⢾⚳慹圵㨇㥳ᷳ㇨㚱Ṣㆾ㇞⎋㊩㚱Ṣ䘬ᾳṢ炻
㛔Ṣ䁢ᶨ⭞⢾⚳慹圵㨇 ᷳ㇨㚱Ṣㆾ㇞⎋㊩㚱Ṣ䘬
x
The person named on line 1 of this form is not a U.S. person,
⥻⎵↿㕤㬌堐㟤䫔 1 㪬䘬Ṣ⢓᷎朆伶⚳Ṣ⢓炻
x
The income to which this form relates is:
㬌堐㟤䘬䚠斄㓞ℍ䁢烉
(a) not effectively connected with the conduct of a trade or business in the United
ted States,
᷎朆冯㕤伶⚳忚埴屧㖻ㆾ㤕⊁⮎晃䚠斄炻
(b) effectively connected but is not subject to tax under an applicable income
ncome tax treaty, or
⮎晃䚠斄炻Ữ㰺㚱怑䓐㇨⼿䦭⋼⭂ᶳ䘬ㅱ丛䦭枭炻ㆾ
(c) the partner’s share of a partnership's effectively connected income,
ome,
⎰⣍Ṣ⛐⎰⣍ẩ㤕䘬⮎晃䚠斄㓞ℍ㇨Ỽấ柵
x
The person named on line 1 of this form is a resident of the treaty country listed
liste on line
ine 9 of the form (if a
any) within the meaning of the income tax treaty between the
United States and that country, and
⥻⎵↿㕤㬌堐㟤䫔 1 㪬䘬Ṣ⢓炻䁢堐㟤䫔 9 㪬↿↢䘬伶⚳冯娚⚳炷⤪㚱炸䯥会䘬㇨⼿䦭⋼⭂㵝佑ℏ䘬⋼⭂⚳⯭㮹炻⍲
䘬伶⚳冯娚⚳炷⤪
䘬㇨⼿䦭⋼⭂㵝佑ℏ䘬
x
For broker transactions or barter exchanges, the
he beneficial owner iis an exempt foreign person as defined in the instructions.
䴻䲨Ṍ㖻ㆾ㖻屐Ṍ㖻㕡朊炻⮎䙲㑩㚱Ṣ䁢㊯⺽㇨⭂佑䘬䌚審⃵⢾⚳Ṣˤ
⺽㇨⭂佑䘬䌚審⃵⢾
Furthermore, I authorize this form to be
e provided to any withholding agent that has con
control, receipt, or custody of the income of which I am the beneficial owner or
any withholding agent that can disburse
urse or make paym
payments of the income of which I am the beneficial owner. I agree that I will submit a new form within 30 days
if any certification made on this form becomes inco
incorrect.
㬌⢾炻㛔Ṣ㌰㪲㬌堐㟤⎗㍸ὃḰảỽ⎗㍏⇞ˣ㓞⍾ㆾᾅ䭉㛔⮎䙲㑩㚱Ṣ㓞ℍ䘬ảỽ枸㈋ẋ䎮炻ㆾ㚱㪲⎹㛔⮎䙲㑩㚱Ṣ↮䘤ㆾ㓗Ẁ徨䦭ᷳ枸㈋ẋ䎮ˤ⤪
ảỽ⎗㍏⇞ˣ㓞⍾
⮎䙲㑩㚱Ṣ㓞ℍ䘬
⤪㬌堐㟤䘬ảỽ嫱
㖶嬲⼿ᶵ㬋䡢炻㛔Ṣ⎴シ㕤
㕤 30
0 ⣑ℏ慵㕘㍸Ṍ堐㟤ˤ
⣑ 慵㕘㍸Ṍ 㟤
Sign Here
⛐㬌䯥会
_________________________________________________________________________
__________________
_____
_________________
________________
Signature
nature of beneficial
bene
beneficia owner
wner
er (or individual autho
authorized to sign for beneficial owner)
⮎䙲㑩㚱Ṣ炷ㆾ䌚㌰㪲ẋ堐⮎䙲㑩㚱Ṣ䘬ᾳṢ炸䯥会
⮎
⮎䙲
㚱Ṣ炷ㆾ
㚱Ṣ
炷ㆾ䌚㌰㪲ẋ堐
㌰㪲ẋ堐⮎䙲
______________________________________________________________
_____________
__________
__________________
_______________
Printt name of
o signer
ner
䯥会Ṣ㬋㤟⥻
会Ṣ㬋
⎵
䯥会Ṣ㬋㤟⥻⎵
For Paperwork Reduction Act Notice, see separate
sepa
instructions.
㚱斄˪㔯㚠䯉⊾夷⭂忂䞍˫炻婳⍫教⎎⢾↿㖶䘬㊯⺽ˤ
炻婳⍫教⎎⢾↿㖶䘬
ĩ㛔㔯ẞᷳᷕ㔯嬗㛔ὃ⍫侫炻ᷕ劙㔯㛔ᷳℏ⭡⤪㚱㬏䔘炻㤪ẍ劙㔯㛔䁢㸾ˤĪ
ὃ⍫侫炻ᷕ劙㔯㛔ᷳ
____________________________________________
Date MM-DD-YYYY
㖍㛇 (㚰㚰-㖍㖍-⸜⸜⸜⸜)
_______________________________________________________
Capacity in which acting (if form is not signed by beneficial owner)
埴ḳẋ堐Ṣ炷⤪堐㟤᷎朆䓙⮎䙲㑩㚱Ṣ䯥会炸
Cat. No. 25047Z
栆⇍. 䶐嘇. 25047Z
Form W-8BEN (Rev. 2-2014)
W-8BEN 堐㟤炷㕤 2014 ⸜ 2 㚰ᾖ妪炸
Instructions for
Form W-8BEN
W-8BEN
堐㟤㊯⺽ġ
Department of the Treasury
Internal Revenue Service
伶⚳屉㓧悐ġ
䦭⯨
⚳⭞⊁䦭
(Rev. February 2014)
炷㕤 2014 ⸜ 2 㚰ᾖ妪炸
Certificate of Foreign Status of Beneficial Owner for
United States Tax Withholding and Reporting (Individuals)
伶⚳枸
枸㈋䦭⍲䓛⟙ġġ
⮎䙲㑩㚱Ṣᷳ
ᷳ⢾䯵幓↮嫱㖶炷ᾳṢ炸ġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġġ
Section references are to the Internal Revenue Code
unless otherwise noted.
昌⎎㚱婒㖶⢾炻㇨㍸徘ᷳ㡅ἳ⛯㊯⚳䦭㱽㡅ἳˤ
Future Developments
㛒Ἦ䘤⯽
For the latest information about developments related to
Form W-8BEN and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/formw8ben.
㚱斄 W-8BEN 堐㟤⍲℞㊯⺽䘬䘤⯽炷ἳ⤪堐㟤⍲㊯⺽䘤ⶫ
⼴㇨⇞⭂䘬㱽ἳ炸䘬㚨㕘屯㕁炻婳⍫教
www.irs.gov/formw8benˤ
What's New
㚨㕘㴰〗
FATCA. In 2010, Congress passed the Hiring Incentives to
Restore Employment Act of 2010, P. L. 111-147 (the HIRE
Act), which added chapter 4 of Subtitle A (chapter 4) to the
Code, consisting of sections 1471 through 1474 of the
Code and commonly referred to as “FATCA” or “chapter
4”. Under chapter 4, participating foreign financial
institutions (FFIs) and certain registered-deemed
compliant FFIs are generally required to identify their U.S.
account holders, regardless of whether a payment subject
to withholding is made to the account. The IRS has
published regulations that provide due diligence,
withholding, and reporting rules for both U.S. withholding
agents and FFIs under chapter 4.
FATCA. 㕤 2010 ⸜炻⚳㚫忂忶˪2010 ⸜《⽑⯙㤕䋶⊝㱽
㟰 111-147˫炷⯙㤕㱽㟰炸炻⛐㱽ἳᷕ㕘⡆䫔 4 䪈旬ἳ A
炷䫔 4 䪈炸炻⊭㊔䫔 1471 军 1474 㡅炻䴙䧙䁢ˬFATCA˭
ㆾˬ䫔 4 䪈˭ˤ㟡㒂䫔 4 䪈炻⍫冯䘬⢾⚳慹圵㨇㥳(FFI)⍲
劍⸚⶚姣Ⅎ⍲塓夾䁢䫎⎰夷⭂䘬⢾⚳慹圵㨇㥳炻忂ⷠ暨天嬀
⇍℞伶⚳㇞⎋㊩㚱Ṣ䘬幓↮炻侴ᶵ婾℞枰枸㈋䦭㫦䘬㫦枭㗗
⏎⬀ℍ娚㇞⎋ˤ⚳䦭⯨⶚㟡㒂䫔 4 䪈℔ⶫ㱽ἳ炻⯙⮑㞍ˣ枸
㈋⍲䓛⟙䫱ḳ⭄⎹伶⚳䘬枸㈋ẋ䎮⍲⢾⚳慹圵㨇㥳妪⭂夷
ἳˤ
This form, along with Form W-8ECI, W-8EXP, and W8IMY, has been updated to reflect the documentation
requirements of chapter 4. In particular, this Form
W-8BEN is now used exclusively by individuals. Entities
documenting their foreign status, chapter 4 status, or
making a claim of treaty benefits (if applicable) should use
Form W-8BEN-E.
㛔堐㟤炻ẍ⍲ W-8ECI 堐㟤ˣW-8EXP 堐㟤⍲ W-8IMY
堐㟤⶚䴻㚜㕘炻ẍ䫎⎰䫔 4 䪈㊯⭂䘬㔯ẞ天㯪ˤ℞ᷕ炻㛔
W-8BEN 堐㟤䎦㗪⎒ὃᾳṢἧ䓐ˤ䓛⟙⢾䯵幓↮ˣ䫔 4 䪈
㇨徘幓↮炻ㆾ㊱⋼⭂䓛婳䦭⊁⇑䙲炷⤪怑䓐炸䘬⮎橼炻ㅱἧ
䓐 W-8BEN-E 堐㟤ˤ
Individual account holders (both U.S. and foreign) that
do not document their status may be deemed recalcitrant
and, in some cases, subject to 30% withholding on certain
payments. Foreign individuals can avoid being classified
as recalcitrant account holders by using Form W-8BEN to
document their foreign status.
㛒㚱䓛⟙幓↮䘬㇞⎋㊩㚱Ṣ炷⊭㊔伶⚳Ṣ⍲⢾⚳
Ṣ炸炻⎗傥塓夾䁢ᶵ⎰ἄ炻᷎㚫⛐㝸ṃね㱩ᶳ炻⯙悐↮㫦枭
塓枸㈋ 30%䦭㫦ˤ⢾⚳Ṣ⎗⇑䓐 W-8BEN 堐㟤䓛⟙℞⢾䯵
幓↮炻ẍ⃵塓夾䁢ᶵ⎰ἄ䘬㇞⎋㊩㚱Ṣˤ
Foreign individuals should use Form W-8BEN to
document their foreign status and claim any applicable
treaty benefits for chapter 3 purposes (including a foreign
individual that is the single member of an entity that is
disregarded for U.S. tax purposes). See the instructions to
Form W-8BEN-E concerning claims for treaty benefits and
chapter 4 certifications in the case of a hybrid entity.
⢾⚳Ṣㅱἧ䓐 W-8BEN 堐㟤䓛⟙℞⢾䯵幓↮炻᷎㟡㒂
䫔 3 䪈䓛婳ảỽ怑䓐䘬䦭⊁⋼⭂⇑䙲炷⊭㊔⯙䦭⊁䚖䘬炻䓛
⟙䁢ᶨ⭞䃉埴ẩ㤕⮎橼䘬╖ᶨ⢾⚳ᾳṢㆸ⒉炸ˤ婳⍫教 W8BEN-E 堐㟤㚱斄䓛婳䦭⊁⋼⭂⇑䙲䘬㊯⺽炻ẍ⍲䫔 4 䪈㚱
斄䓛婳㶟⎰⮎橼嫱㖶䘬㊯⺽ˤ
Reportable payment card transactions. Section 6050W
was added by section 3091 of the Housing Assistance Tax
Act of 2008 and requires information returns to be made by
certain payers with respect to payments made to participating
payees in settlement of payment card transactions and third
party payment network transactions. Information returns are
not required with respect to payments made to payees that
are foreign persons, however.
枰䓛⟙䘬Ẁ㫦⌉Ṍ㖻ˤ˪2008 ⸜㇧⯳㎜≑䦭⊁㱽˫(Housing
Assistance Tax Act)䫔 3091 㡅㕘⡆Ḯ䫔 6050W 㡅炻天㯪劍
⸚Ẁ㫦Ṣ⯙㓗ẀḰ⍫冯㓞㫦Ṣẍ䳸䬿Ẁ㫦⌉Ṍ㖻⍲䫔ᶱ㕡Ẁ
㫦䵚䴉Ṍ㖻䘬㫦枭㍸Ṍ屯㕁ˤ䃞侴炻⎹幓↮䁢⢾⚳Ṣ䘬㓞㫦
ṢẀ㫦⇯㭳枰㍸Ṍ㚱斄屯㕁ˤ
A payer of a reportable payment may treat a payee as
foreign if the payer receives an applicable Form W-8 from
the payee. Provide this Form W-8BEN to the requestor if
you are a foreign individual that is a participating payee
receiving payments in settlement of payment card
transactions that are not effectively connected with a U.S.
trade or business of the payee.
⤪㝄㍍䌚㓞㫦Ṣ怑䓐䘬 W-8 堐㟤炻枰䓛⟙㫦枭䘬Ẁ㫦
Ṣ⎗夾㓞㫦Ṣ䁢⢾⚳Ṣˤ⤪㝄ぐ㗗⢾⚳Ṣ幓↮䘬⍫冯㓞㫦
Ṣ炻㓞⍾㫦枭ẍ䳸䬿᷎朆⮎晃冯伶⚳屧㖻ㆾ㤕⊁䚠斄䘬Ẁ㫦
⌉Ṍ㖻炻婳⎹䳊⍾Ṣ㍸Ṍ W-8BEN 堐㟤ˤ
More information. For more information on FATCA, go to
www.irs.gov/fatca.
娛䳘屯㕁ˤ 㞍娊㚱斄 FATCA 䘬娛ね炻婳⍫教
www.irs.gov/fatcaˤ
General Instructions
ᶨ凔㊯⺽
For definitions of terms used throughout these instructions,
see Definitions, later.
㛔㊯⺽㇨䓐娆⼁䘬⭂佑炻婳⍫教ᶳ㔯ˬ⭂佑˭ᶨ䭨ˤ
Purpose of Form
㛔堐㟤䘬䚖䘬
Establishing status for chapter 3 purposes. Foreign
persons are subject to U.S. tax at a 30% rate on income
they receive from U.S. sources that consists of:
㟡㒂䫔 3 䪈䡢⭂幓
幓↮ˤ
ˤ⢾⚳Ṣ⽆伶⚳Ἦ㸸䌚⼿䘬㓞ℍ炻枰㊱
30%䘬䦭䌯丛Ẁ䦭㫦炻忁ṃἮ㸸⊭㊔烉
x Interest (including certain original issue discount (OID));
x Dividends;
x Rents;
x Royalties;
x Premiums;
x Annuities;
x Compensation for, or in expectation of, services
performed;
x Substitute payments in a securities lending transaction;
or
x Other fixed or determinable annual or periodical gains,
profits, or income.
x ⇑〗炷⊭㊔㝸ṃ⍇⥳䘤埴䘬㉀₡(OID)炸烊
x 偉〗烊
x 䦇慹烊
x 䇰䦭烊
x ᾅ屣烊
x ⸜慹烊
x ㍸ὃ㚵⊁㇨㓞⍾ㆾ枸㛇⮯㚫㓞⍾䘬⟙愔烊
This tax is imposed on the gross amount paid and is
generally collected by withholding under section 1441. A
payment is considered to have been made whether it is
made directly to the beneficial owner or to another person,
such as an intermediary, agent, or partnership, for the
benefit of the beneficial owner.
㛔䦭枭ᶨ凔㟡㒂䫔 1441 㡅㊱㇨㓗Ẁ䘬䷥慹柵枸㈋ˤ
ᶵ婾㫦枭㗗䚜㍍ẀḰ⮎䙲㑩㚱Ṣㆾ℞ṾṢ⢓炻ἳ⤪ᷕṳṢˣ
ẋ䎮Ṣㆾ⎰⣍Ṣ炻⛯塓夾䁢⶚䓙⮎䙲㑩㚱Ṣ㓞⍾ˤ
x 㕤嫱⇠ῇ屠Ṍ㖻㇨⼿䘬㚧ẋẀ㫦烊
ㆾ
x ℞Ṿ⚢⭂ㆾ⎗䡢⭂䘬⸜⹎ㆾ⭂㛇㓞䙲ˣ⇑㼌ㆾ㓞ℍˤ
In addition, section 1446 requires a partnership
conducting a trade or business in the United States to
withhold tax on a foreign partner's distributive share of the
partnership's effectively connected taxable income.
Generally, a foreign person that is a partner in a
partnership that submits a Form W-8BEN for purposes of
section 1441 or 1442 will satisfy the documentation
requirements under section 1446 as well. However, in
some cases the documentation requirements of sections
1441 and 1442 do not match the documentation
requirements of section 1446. See Regulations sections
1.1446-1 through 1.1446-6.
㬌⢾炻䫔 1446 㡅天㯪⛐伶⚳忚埴屧㖻ㆾ㤕⊁䘬⎰⣍ẩ
㤕炻枰⯙⢾⚳⎰⣍Ṣ㇨Ỽˣ⮎晃䚠斄䘬ㅱ䦭㓞ℍ枸㈋䦭㫦ˤ
ᶨ凔ね㱩ᶳ炻⎰⣍ẩ㤕䘬⢾⚳⎰⣍Ṣ⤪㝄㟡㒂䫔 1441 㡅ㆾ
1442 㡅㍸Ṍ W-8BEN 堐㟤炻⶚䴻䫎⎰䫔 1446 㡅䘬㔯ẞ天
㯪ˤ䃞侴炻⛐㝸ṃね㱩ᶳ炻䫔 1441 㡅⍲䫔 1442 㡅䘬㔯ẞ
天㯪㛒⽭傥⣈忼⇘䫔 1446 㡅䘬夷⭂ˤ婳⍫教䫔 1.1446-1
㡅军 1.1446-6 㡅ˤ
Note. The owner of a disregarded entity (including an
individual), rather than the disregarded entity itself, must
submit the appropriate Form W-8BEN for purposes of
section 1446.
⁁姣ˤ 䃉埴ẩ㤕⮎橼䘬㇨㚱Ṣ炷⊭㊔ᾳṢ炸炻侴朆䃉埴ẩ
㤕⮎橼㛔幓炻⽭枰㟡㒂䫔 1446 㡅㍸Ṍ怑䓐䘬 W-8BEN 堐
㟤ˤ
If you receive certain types of income, you must
provide Form W-8BEN to:
⤪㝄ぐ䌚⼿㝸ṃ栆⇍䘬㓞ℍ炻ὧ⽭枰㍸Ṍ W-8BEN 堐
㟤炻ẍ烉
x 嫱㖶ぐ᷎朆伶⚳Ṣ⢓烊
x 倚㖶ぐ㗗㟡㒂䫔 1446 㡅枰⯙㓞ℍ㍸Ṍ W-8BEN 堐㟤䘬⮎
䙲㑩㚱Ṣ炻ㆾᶨ⭞⎰⣍ẩ㤕䘬⢾⚳⎰⣍Ṣ烊⍲
x Establish that you are not a U.S. person;
x Claim that you are the beneficial owner of the income for
which Form W-8BEN is being provided or a foreign partner
in a partnership subject to section 1446; and
x If applicable, claim a reduced rate of, or exemption from,
withholding as a resident of a foreign country with which
the United States has an income tax treaty and who is
eligible for treaty benefits.
x ⤪怑䓐炻䓛婳枸㈋䦭㷃⃵炻ょ䓛婳Ṣ枰䁢冯伶⚳妪㚱㇨⼿
䦭⋼⭂䘬⢾⚳⯭㮹炻᷎⎰屯㟤䌚⼿⋼⭂䘬枸㈋䦭㷃⃵ˤ
You may also be required to submit Form W-8BEN to
claim an exception from domestic information reporting
and backup withholding (at the backup withholding rate
under section 3406) for certain types of income that are
not subject to foreign-person withholding at a rate of 30%
under section 1441. Such income includes:
x Broker proceeds;
x Short-term (183 days or less) original issue discount
(OID);
x Bank deposit interest;
x Foreign source interest, dividends, rents, or royalties;
and
x Proceeds from a wager placed by a nonresident alien
individual in the games of blackjack, baccarat, craps,
roulette, or big-6 wheel.
⤪㝄ぐ㟡㒂䫔 1441 㡅炻⯙㝸ṃ⢾⚳Ṣ㭳枰枸㈋ 30%䦭
㫦䘬㓞ℍ栆⇍炻䓛婳審⃵㛔⛘屯㕁䓛⟙⍲枸㈋炷㟡㒂䫔
3406 㡅䘬枸㈋䦭䌯⽝㓞炸炻Ṏ⎗傥塓天㯪㍸Ṍ W-8BEN 堐
㟤ˤ娚䫱㓞ℍ⊭㊔烉
A withholding agent or payer of the income may rely
on a properly completed Form W-8BEN to treat a payment
associated with the Form W-8BEN as a payment to a
foreign person who beneficially owns the amounts paid. If
applicable, the withholding agent may rely on the Form
W-8BEN to apply a reduced rate of, or exemption from,
withholding at source.
㓞ℍ䘬枸㈋ẋ䎮ㆾẀ㫦Ṣ⎗⠓⥍ W-8BEN 堐㟤炻⽆侴
⮯冯 W-8BEN 堐㟤䚠斄䘬㫦枭炻䔞ἄ䁢㓗ẀḰ⮎䙲㑩㚱娚
㫦枭䘬⢾⚳Ṣ䘬㫦枭ˤ⤪怑䓐炻枸㈋ẋ䎮ㆾ枰⠓⥍ W8BEN 堐㟤炻ẍ䓛婳㷃⃵枸㈋䦭ˤ
Provide Form W-8BEN to the withholding agent or
payer before income is paid or credited to you. Failure to
provide a Form W-8BEN when requested may lead to
withholding at the foreign-person withholding rate of 30%
or the backup withholding rate under section 3406.
ぐㅱ⛐㓞ℍ㓗Ẁ䴎ぐㆾ㑍ℍぐ䘬㇞⎋ᷳ⇵炻⮯ W8BEN 堐㟤㍸ṌḰ枸㈋ẋ䎮ㆾẀ㫦Ṣˤ㛒傥㊱天㯪㍸Ṍ W8BEN 堐㟤炻⎗傥⮶农塓㓞⍾ 30%䘬⢾⚳Ṣ枸㈋䦭䌯炻ㆾ䫔
3406 㡅㇨妪㖶䘬枸㈋䦭䌯ˤ
x 䴻䲨㤕⊁㇨⼿㫦枭烊
x 䞕㛇炷183 ⣑ㆾẍᶳ炸⍇⥳䘤埴㉀₡ (OID)烊
x 戨埴⬀㫦⇑〗烊
x Ἦ冒⢾⚳䘬⇑〗ˣ偉〗ˣ䦇慹ㆾ䇰䦭烊⍲
x 䓙朆⯭㮹⢾䯵Ṣ⢓㈽㲐Ḵ⋩ᶨ溆ˣ䘦⭞㦪ˣ㒚橘忲㇚ˣ廒
䚌ㆾ⸠忳廒㇨䌚⼿䘬⼑慹ˤ
Establishing status for chapter 4 purposes. An FFI may
rely on a properly completed Form W-8BEN to establish
your chapter 4 status as a foreign person. The Form W8BEN should be provided to the FFI when requested.
Failure to do so could result in 30 percent withholding on
income paid or credited to you as a recalcitrant account
holder from sources within the United States. See the
definition of amounts subject to withholding, later.
㟡㒂䫔 4 䪈䡢⭂幓
幓↮ˤ⢾⚳慹圵㨇㥳⎗⠓⥍ W-8BEN 堐
㟤炻㊱䫔 4 䪈㇨徘䡢⭂℞⢾⚳Ṣ幓↮ˤ⛐㍍⇘天㯪㗪炻ぐㅱ
⎹⢾⚳慹圵㨇㥳㍸Ṍ W-8BEN 堐㟤ˤ⤪㝄㛒傥㍸Ṍ堐㟤炻
⎗傥塓夾䁢ᶵ⎰ἄ㇞⎋㊩㚱Ṣ炻⮶农㸸冒伶⚳侴㓗Ẁ䴎ぐㆾ
㑍ℍぐ㇞⎋䘬㓞ℍ炻塓枸㈋ 30%䦭㫦ˤ⍿枸㈋䦭夷旸䘬㫦
枭炻℞⭂佑婳⍫教ᶳ㔯ˤ
Additional information. For additional information and
instructions for the withholding agent, see the Instructions
for the Requester of Forms W-8BEN, W-8BEN-E,
W-8ECI, W-8EXP, and W-8IMY.
℞Ṿ屯㕁ˤ枸㈋ẋ䎮枰䞍䘬℞Ṿ屯㕁⍲㊯䣢炻婳⍫教 W8BENˣW-8BEN-EˣW-8ECIˣW-8EXP ⍲ W-8IMY 堐㟤
䘬ˬ䳊⍾Ṣ㊯䣢˭ˤ
Who Must Provide Form W-8BEN
⽭枰㍸Ṍ W-8BEN 堐㟤䘬Ṣ⢓
You must give Form W-8BEN to the withholding agent or
payer if you are a nonresident alien who is the beneficial
owner of an amount subject to withholding, or if you are an
account holder of an FFI documenting yourself as a
nonresident alien. If you are the single owner of a
disregarded entity, you are considered the beneficial
owner of income received by the disregarded entity.
Submit Form W-8BEN when requested by the withholding
agent, payer, or FFI whether or not you are claiming a
reduced rate of, or exemption from, withholding.
⤪㝄ぐ㗗⮎䙲㑩㚱枰枸㈋㫦枭䘬朆⯭㮹⢾䯵Ṣ⢓炻ㆾ侭ᶨ⭞
⢾⚳慹圵㨇㥳䘬㇞⎋㊩㚱Ṣ炻侴娚⢾⚳慹圵㨇㥳⮯ぐ䓛⟙䁢
朆⯭㮹⢾䯵Ṣ⢓炻ぐ⽭枰⎹枸㈋ẋ䎮ㆾẀ㫦Ṣ㍸ὃ W8BEN 堐㟤ˤ⤪㝄ぐ㗗ᶨ⭞䃉埴ẩ㤕⮎橼䘬╖ᶨ㇨㚱Ṣ炻⮯
塓夾䁢娚䃉埴ẩ㤕⮎橼㇨䌚㓞ℍ䘬⮎䙲㑩㚱Ṣˤᶵ婾ぐ㗗⏎
䓛婳㷃⃵枸㈋炻䔞枸㈋ẋ䎮ˣẀ㫦Ṣㆾ⢾⚳慹圵㨇㥳㍸↢天
㯪㗪炻ぐ悥暨天㍸Ṍ W-8BEN 堐㟤ˤ
You should also provide Form W-8BEN to a payment
settlement entity (PSE) requesting this form if you are a
foreign individual receiving payments subject to reporting
under section 6050W (payment card transactions and
third-party network transactions) as a participating payee.
However, if the payments are income which is effectively
connected to the conduct of a U.S. trade or business, you
should instead provide the PSE with a Form W-8ECI.
⤪㝄ぐ㗗ᶨ⎵⢾⚳Ṣ幓↮䘬⍫冯㓞㫦Ṣ炻᷎㟡㒂䫔
6050W 㡅㓞⍾暨天䓛⟙䘬㫦枭炷Ẁ㫦⌉Ṍ㖻⍲䫔ᶱ㕡䵚䴉
Ṍ㖻炸炻Ṏㅱ㍸Ṍ W-8BEN 堐㟤Ḱ㍸↢天㯪䘬Ẁ㫦䳸䬿⮎
橼(PSE)ˤ䃞侴炻⤪㝄㫦枭䁢冯伶⚳忚埴屧㖻ㆾ㤕⊁䚠斄䘬
㓞ℍ炻ぐㅱ⎹Ẁ㫦䳸䬿⮎橼㍸Ṍ W-8ECI 堐㟤ˤ
Do not use Form W-8BEN if you are described
below.
x You are a foreign entity documenting your foreign status,
documenting your chapter 4 status, or claiming treaty
benefits. Instead, use Form W-8BEN-E, Certificate of
Status of Beneficial Owner for United States Tax
Withholding and Reporting (Entities).
x You are a U.S. citizen (even if you reside outside the
United States) or other U.S. person (including a resident
alien individual). Instead, use Form W-9, Request for
Taxpayer Identification Number and Certification, to
document your status as a U.S. person.
x You are acting as a foreign intermediary (that is, acting
not for your own account, but for the account of others as
an agent, nominee, or custodian). Instead, provide Form
W-8IMY, Certificate of Foreign Intermediary, Foreign FlowThrough Entity, or Certain U.S. Branches for United States
Tax Withholding and Reporting.
x You are a disregarded entity with a single owner that is a
U.S. person. Instead, the owner should provide Form W-9.
If the disregarded entity is a hybrid entity claiming treaty
benefits, the entity should complete Form W-8BEN-E even
if the single owner of such entity is a U.S. person that must
also provide a Form W-9. See the instructions to Form
W-8BEN-E for information on hybrid entities claiming
treaty benefits.
⤪Ⱄẍᶳね㱩炻婳⊧ἧ
ἧ䓐 W-8BEN 堐㟤烉
x ⤪㝄ぐ㗗ᶨ⭞㟡㒂䫔 4 䪈䓛⟙⢾⚳幓↮炻ẍ䓛婳䦭⊁⋼⭂
⇑䙲䘬⢾⚳⮎橼炻婳ἧ䓐 W-8BEN-E 堐㟤ˬ伶⚳枸㈋䦭⍲
䓛⟙⮎䙲㑩㚱Ṣᷳ幓↮嫱㖶炷⮎橼炸˭ˤ
x ⤪㝄ぐ㗗伶⚳℔㮹炷⌛ἧ⯭㕤伶⚳ẍ⢾炸ㆾ℞Ṿ伶⚳Ṣ⢓
炷⊭㊔⢾䯵⯭㮹炸炻婳㍸Ṍ W-9 堐㟤ˬ䳊⍾䲵䦭Ṣ嬀⇍嘇
䡤⍲嫱㖶˭炻ẍ䓛⟙ぐ䘬伶⚳Ṣ⢓幓↮ˤ
x ⤪㝄ぐ㗗⢾⚳ᷕṳ炷⌛᷎朆ẋ堐㛔幓䘬㇞⎋炻侴㗗ἄ䁢ẋ
䎮Ṣˣẋ⎵Ṣㆾᾅ䭉Ṣẋ堐℞ṾṢ䘬㇞⎋炸炻婳㍸Ṍ W8IMY 堐㟤ˬ伶⚳枸㈋䦭⍲䓛⟙ᷳ⢾⚳ᷕṳˣ⢾⚳忶㷉⮎橼
ㆾ劍⸚伶⚳↮℔⎠嫱㖶ˤ˭
x ⤪㝄ぐ㗗伶⚳Ṣ⢓炻ᶼ䁢ᶨ⭞䃉埴ẩ㤕⮎橼䘬╖ᶨ㇨㚱
Ṣ 炻婳㍸Ṍ W-9 堐㟤ˤ劍䃉埴ẩ㤕⮎橼䁢ᶨ⭞㬋⛐䓛婳䦭
⊁⋼⭂⇑䙲䘬㶟⎰⮎橼炻ㅱ㍸Ṍ W-8BEN-E 堐㟤炻⌛ἧ娚
⮎橼䘬╖ᶨ㇨㚱Ṣ䁢⽭枰⎴㗪㍸Ṍ W-9 堐㟤䘬伶⚳Ṣ⢓ˤ
斄㕤㶟⎰⮎橼䓛婳䦭⊁⋼⭂⇑䙲䘬屯㕁炻婳⍫教 W-8BENE 堐㟤䘬㊯⺽ˤ
x You are a nonresident alien individual who claims
exemption from withholding on compensation for
independent or dependent personal services performed in
the United States. Instead, provide Form 8233, Exemption
from Withholding on Compensation for Independent (and
Certain Dependent) Personal Services of a Nonresident
Alien Individual, or Form W-4, Employee's Withholding
Allowance Certificate.
x You are receiving income that is effectively connected
with the conduct of a trade or business in the United
States, unless it is allocable to you through a partnership.
Instead, provide Form W-8ECI, Certificate of Foreign
Person's Claim That Income Is Effectively Connected With
the Conduct of a Trade or Business in the United States. If
any of the income for which you have provided a Form
W-8BEN becomes effectively connected, this is a change
in circumstances and Form W-8BEN is no longer valid with
respect to such income. You must file Form W-8ECI. See
Change in circumstances, later.
x ⤪㝄ぐ㗗朆⯭㮹䘬⢾䯵Ṣ⢓炻⯙㕤伶⚳㍸ὃ䘬䌐䩳ㆾ朆䌐
䩳ᾳṢ㚵⊁㇨㓞⍾䘬⟙愔䓛婳審⃵枸㈋炻婳㍸Ṍ 8233 堐㟤
ˬ審⃵枸㈋朆⯭㮹⢾䯵Ṣ⢓䘬䌐䩳炷⍲劍⸚朆䌐䩳炸ᾳṢ㚵
⊁⟙愔˭炻ㆾ W-4 堐㟤ˬₙ⒉枸㈋㳍層嫱㖶˭ˤ
x ⤪㝄ぐ㓞⍾䘬㓞ℍ冯⛐伶⚳忚埴䘬屧㖻ㆾ㤕⊁⮎晃䚠斄炻
昌朆㚱斄㓞ℍ㗗忂忶⎰⣍ẩ㤕↮惵䴎ぐ炻⏎⇯婳㍸Ṍ W8ECI 堐㟤ˬ⢾⚳Ṣ倚㖶㓞ℍ冯㕤伶⚳忚埴䘬屧㖻ㆾ㤕⊁⮎
晃䚠斄嫱㖶˭ˤ ⤪㝄ぐ㇨㍸Ṍ䘬 W-8BEN 堐㟤ᷕ䘬ảỽ㓞
ℍ嬲䁢冯伶⚳⮎晃䚠斄炻⌛Ⱄ䉨㱩嬲㚜炻⯙娚䫱㓞ℍ侴妨炻
W-8BEN 堐㟤⮯ᶵℵ㚱㓰炻ぐ⽭枰㍸Ṍ W-8ECI 堐㟤ˤ㚱斄
䉨㱩嬲㚜䘬屯㕁炻婳⍫教ᶳ㔯ˤ
Giving Form W-8BEN to the withholding agent. Do not
send Form W-8BEN to the IRS. Instead, give it to the
person who is requesting it from you. Generally, this will be
the person from whom you receive the payment, who
credits your account, or a partnership that allocates
income to you. An FFI may also request this form from you
to document your account as other than a U.S. account.
Give Form W-8BEN to the person requesting it before the
payment is made to you, credited to your account, or
allocated. If you do not provide this form, the withholding
agent may have to withhold at the 30% rate (under chapter
3 and 4), backup withholding rate, or the rate applicable
under section 1446. If you receive more than one type of
income from a single withholding agent for which you claim
different benefits, the withholding agent may, at its option,
require you to submit a Form W-8BEN for each different
type of income. Generally, a separate Form W-8BEN must
be given to each withholding agent.
㍸ὃ W-8BEN 堐㟤Ḱ枸㈋ẋ䎮ˤ婳⊧⎹⚳䦭⯨㍸Ṍ W8BEN 堐㟤炻ぐㅱ⮯堐㟤㍸ṌḰ⎹ぐ䳊⍾堐㟤䘬Ṣ⢓ˤᶨ凔
侴妨炻ṾᾹㅱ㗗ぐ㓞⍾㫦枭炻ㆾ⮯㫦枭⬀ℍぐ㇞⎋䘬Ṣ⢓炻
ㆾ⎹ぐ↮惵㓞ℍ䘬⎰⣍ẩ㤕ˤ⢾⚳慹圵㨇㥳Ṏ⎗傥天㯪ぐ㍸
ὃ㬌堐㟤炻ẍ䓛⟙ぐ䘬㇞⎋䁢朆伶⚳㇞⎋ˤ婳㕤㫦枭㓗Ẁㆾ
↮惵䴎ぐ炻ㆾ⬀ℍぐ䘬㇞⎋ᷳ⇵炻㍸Ṍ W-8BEN 堐㟤䴎䳊
⍾Ṣˤ⤪㝄ᶵ傥㍸Ṍ堐㟤炻枸㈋ẋ䎮⎗傥暨天ẍ 30%䘬䦭
䌯炷㟡㒂䫔 3 ⍲䫔 4 䪈夷⭂炸ˣㆾ枸㈋䦭䌯炻ㆾ㟡㒂䫔
1446 㡅怑䓐䘬䦭䌯枸㈋䦭㫦ˤ⤪㝄ぐ䓙╖ᶨ枸㈋ẋ䎮䌚⼿
⣂㕤ᶨ䧖ぐ㒔䓛婳ᶵ⎴䦭⊁⇑䙲䘬㓞ℍ炻枸㈋ẋ䎮⎗冒埴㰢
⭂天㯪ぐ⯙ᶵ⎴栆⇍䘬㓞ℍ㍸Ṍ W-8BEN 堐㟤ˤᶨ凔ね㱩
ᶳ炻ぐ⽭枰⎹㭷ᾳ枸㈋ẋ䎮↮⇍㍸ὃᶨấ W-8BEN 堐㟤ˤ
Note. If you own the income or account jointly with one or
more other persons, the income or account will be treated
by the withholding agent as owned by a foreign person
that is a beneficial owner of a payment only if Forms
W-8BEN or W-8BEN-E are provided by all of the owners. If
the withholding agent or financial institution receives a
Form W-9 from any of the joint owners, however, the
payment must be treated as made to a U.S. person and
the account treated as a U.S. account.
⁁姣ˤ ⤪㝄ぐ冯ᶨ⎵ㆾẍᶲ℞ṾṢ⢓ℙ⎴㑩㚱㓞ℍㆾ㇞
⎋炻⎴㗪㇨㚱Ṣ⛯⶚㍸ὃ W-8BEN ㆾ W-8BEN-E 堐㟤炻枸
㈋ẋ䎮⮯夾㓞ℍㆾ㇞⎋䁢⢾⚳Ṣ㇨㚱ˤ⤪㝄枸㈋ẋ䎮ㆾ慹圵
㨇㥳⽆ảỽℙ⎴㇨㚱Ṣ㓞⇘ W-9 堐㟤炻㫦枭⽭枰塓夾䁢㓗
ẀḰ伶⚳Ṣ⢓炻㇞⎋Ṏ⽭枰塓夾䁢伶⚳㇞⎋ˤ
Change in circumstances. If a change in circumstances
makes any information on the Form W-8BEN you have
submitted incorrect, you must notify the withholding agent,
payer, or FFI with which you hold an account within 30
days of the change in circumstances and you must file a
new Form W-8BEN or other appropriate form.
䉨㱩嬲㚜ˤ⤪㝄䉨㱩嬲㚜⮶农㇨㍸Ṍ䘬 W-8BEN 堐㟤ᷕ䘬
ảỽ屯㕁嬲⼿ᶵ㬋䡢炻ぐ⽭枰㕤䉨㱩嬲㚜⼴ 30 ⣑ℏ忂䞍枸
㈋ẋ䎮ˣẀ㫦Ṣㆾ⢾⚳慹圵㨇㥳炻ぐṎ⽭枰慵㕘㍸Ṍ W8BEN ㆾ℞Ṿ怑䓐堐㟤ˤ
If you use Form W-8BEN to certify that you are a
foreign person, a change of address to an address in the
United States is a change in circumstances. Generally, a
change of address within the same foreign country or to
another foreign country is not a change in circumstances.
However, if you use Form W-8BEN to claim treaty benefits,
a move to the United States or outside the country where
you have been claiming treaty benefits is a change in
circumstances. In that case, you must notify the withholding
⤪㝄ぐἧ䓐 W-8BEN 堐㟤Ἦ嫱㖶ぐ㗗⢾⚳Ṣ炻⛘⛨㚜
㓡军伶⚳⌛Ⱄ㕤䉨㱩嬲㚜ˤᶨ凔ね㱩ᶳ炻⛘⛨嬲㚜军⎴ᶨᾳ
⢾⚳䘬⎎ᶨᾳ⛘⛨ㆾ侭⎎ᶨᾳ⚳⭞炻ᶵⰔ㕤䉨㱩嬲㚜ˤ䃞
侴炻⤪㝄ぐἧ䓐 W-8BEN 堐㟤Ἦ䓛婳䦭⊁⋼⭂⇑䙲炻䦣⯭伶
⚳ㆾ暊攳ぐ䓛婳⋼⭂⇑䙲㗪㇨Ⱄ䘬⚳⭞炻⇯Ⱄ㕤䉨㱩嬲㚜ˤ
⛐㬌ね㱩ᶳ炻ぐ⽭枰㕤䉨㱩嬲㚜ᷳ⼴ 30 ⣑ℏ忂䞍枸㈋ẋ
䎮ˣẀ㫦Ṣㆾ⢾⚳慹圵㨇㥳ˤ
agent, payer, or FFI within 30 days of the move.
If you become a U.S. citizen or resident alien after
you submit Form W-8BEN, you are no longer subject to
the 30% withholding rate under section 1441 or the
withholding tax on a foreign partner's share of effectively
connected income under section 1446. To the extent you
have an account with an FFI, your account may be subject
to reporting by the FFI under chapter 4. You must notify
the withholding agent, payer, or FFI within 30 days of
becoming a U.S. citizen or resident alien. You may be
required to provide a Form W-9. For more information, see
Form W-9 and its instructions.
⤪㝄ぐ㕤㍸Ṍ W-8BEN 堐㟤⼴ㆸ䁢伶⚳℔㮹ㆾ⯭㮹炻
ὧ㭳枰ℵ㟡㒂䫔 1441 㡅ㆾ䫔 1446 㡅炻⯙⢾⚳⎰⣍Ṣ枰㊱
⮎晃䚠斄㓞ℍấ柵枸㈋䦭㫦䘬夷⭂炻丛Ẁ 30%䘬枸㈋䦭ˤ
⤪㝄ぐ⶚㕤ᶨ⭞⢾⚳慹圵㨇㥳㊩㚱㇞⎋炻ぐ䘬㇞⎋⎗傥暨天
䓙⢾⚳慹圵㨇㥳㟡㒂䫔 4 䪈忚埴䓛⟙ˤぐ⽭枰㕤ㆸ䁢伶⚳℔
㮹ㆾ⯭㮹䘬 30 ⣑ℏ忂䞍枸㈋ẋ䎮ˣẀ㫦Ṣㆾ⢾⚳慹圵㨇
㥳ˤぐ⎗傥暨天㍸Ṍ W-9 堐㟤ˤ㚱斄娛ね炻婳⍫教 W-9 堐
㟤⍲℞㊯⺽ˤ
You may be a U.S. resident for tax purposes
depending on the number of days you are
physically present in the United States over a
3-year period. See Publication 519, available at
irs.gov/publications/p519. If you satisfy the substantial
presence test, you must notify the withholding agent,
payer, or financial institution with which you have an
account within 30 days and provide a Form W-9.
⤪㝄ぐ㕤ᶱ⸜ℏ⛐伶⚳⯭䔁䘬㗪攻崭忶㝸ᾳ㖍
㔠炻⯙䦭⊁侴妨炻ぐ⎗傥㚫塓夾䁢伶⚳⯭㮹ˤ娛
ね婳⍫教 irs.gov/publications/p519 ↲䈑 519ˤ⤪
㝄ぐ忂忶⮎岒⯭䔁⮑㞍炻⽭枰㕤 30 ⣑ℏ忂䞍枸㈋ẋ䎮ˣẀ
㫦Ṣㆾぐ㊩㚱㇞⎋䘬慹圵㨇㥳炻᷎㍸Ṍ W-9 堐㟤ˤ
Expiration of Form W-8BEN. Generally, a Form
W-8BEN will remain in effect for purposes of establishing
foreign status for a period starting on the date the form is
signed and ending on the last day of the third succeeding
calendar year, unless a change in circumstances makes
any information on the form incorrect. For example, a
Form W-8BEN signed on September 30, 2015, remains
valid through December 31, 2018.
W-8BEN 堐㟤忶
忶㛇ˤᶨ凔ね㱩ᶳ炻W-8BEN 堐㟤⮯㕤䯥会
㖍㛇崟军晐⼴䫔ᶱᾳ㙮⸜䘬㚨⼴ᶨ⣑㛇ℏ㚱㓰炻昌朆䉨㱩嬲
㚜⮶农堐㟤䘬ảỽ屯㕁ᶵℵ㬋䡢ˤἳ⤪炻㕤 2015 ⸜ 9 㚰
30 㖍䯥会䘬 W-8BEN 堐㟤炻⮯䓇㓰军 2018 ⸜ 12 㚰 31
㖍ˤ
However, under certain conditions a Form
W-8BEN will remain in effect indefinitely until a change of
circumstances occurs. To determine the period of validity
for Form W-8BEN for purposes of chapter 4, see
Regulations section 1.1471-3(c)(6)(ii). To determine the
period of validity for Form W-8BEN for purposes of chapter
3, see Regulations section 1.1441-1(e)(4)(ii).
䃞侴炻⛐㝸ṃね㱩ᶳ炻W-8BEN 堐㟤⮯㊩临䓇㓰军䉨
㱩↢䎦嬲㚜䁢㬊ˤ⤪㝄天慸⭂ W-8BEN 堐㟤⯙䫔 4 䪈䚖䘬
侴妨䘬㚱㓰㛇炻婳⍫教夷ἳ䫔 1.1471-3(c)(6)(ii) 㡅ˤ⤪㝄天
慸⭂ W-8BEN 堐㟤⯙䫔 3 䪈䚖䘬侴妨䘬㚱㓰㛇炻婳⍫教夷
ἳ䫔 1.1441-1(c)(4)(ii) 㡅ˤ
Definitions
⭂佑
Account holder. An account holder is generally the
person listed or identified as the holder or owner of a
financial account. For example, if a partnership is listed as
the holder or owner of a financial account, then the
partnership is the account holder, rather than the partners
of the partnership (subject to some exceptions). However,
an account that is held by a single-member disregarded
entity is treated as held by the person owning the entity.
㇞⎋
⎋㊩㚱Ṣˤ
ˤ㇞⎋㊩㚱Ṣᶨ凔䁢屉⊁㇞⎋䘬㊩㚱Ṣㆾ㇨㚱
Ṣˤἳ⤪炻劍㝸⎰⣍ẩ㤕塓↿䁢ᶨᾳ屉⊁㇞⎋䘬㊩㚱Ṣㆾ㇨
㚱Ṣ炻娚⎰⣍ẩ㤕炷侴朆⎰⣍ẩ㤕䘬⎰⣍Ṣ炸⌛䁢㇞⎋㊩㚱
Ṣ炷悐↮ね㱩ἳ⢾炸ˤ䃞侴炻⤪㝄㇞⎋䓙ᶨ⭞䃉埴ẩ㤕⮎橼
䘬╖ᶨㆸ⒉㊩㚱炻娚㇞⎋⇯塓夾䁢䓙㑩㚱娚⮎橼䘬Ṣ⢓㊩
㚱ˤ
Amounts subject to withholding. Generally, an amount
subject to chapter 3 withholding is an amount from sources
within the United States that is fixed or determinable annual
or periodical (FDAP) income. FDAP income is all income
included in gross income, including interest (as well as
OID), dividends, rents, royalties, and compensation. FDAP
income does not include most gains from the sale of
property (including market discount and option premiums),
as well as other specific items of income described in
Regulations section 1.1441-2 (such as interest on bank
deposits and short-term OID).
枰枸
枸㈋䦭㫦
㫦䘬㫦枭ˤᶨ凔ね㱩ᶳ炻㸸冒伶⚳䘬⚢⭂ㆾ⎗䡢⭂
⸜⹎ㆾ⭂㛇(FDAP)㓞ℍ炻⛯枰㊱䫔ᶱ䪈枸㈋䦭㫦ˤ⚢⭂ㆾ⎗
䡢⭂⸜⹎ㆾ⭂㛇㓞ℍ⊭㊔㇨㚱⇑〗炷⍲⍇⥳䘤埴㉀₡炸ˣ偉
〗ˣ䦇慹ˣ䇰䦭⍲⟙愔ˤ⚢⭂ㆾ⎗䡢⭂⸜⹎ㆾ⭂㛇㓞ℍᶵ⊭
㊔↢ⓖ屉䓊炷⊭㊔ⶪ⟜㉀㈋⍲㛇㪲㹊₡炸䘬⣏悐↮㓞䙲炻ẍ
⍲夷ἳ䫔 1.1441-2 㡅㍷徘䘬℞Ṿ㊯⭂㓞㓞ℍ炷ἳ⤪戨埴⬀
㫦⇑〗⍲䞕㛇䘬⍇⥳䘤埴㉀₡炸ˤ
For purposes of section 1446, the amount subject to
withholding is the foreign partner’s share of the
⯙䫔 1446 㡅侴妨炻枰枸㈋䘬㫦枭䁢⢾⚳⎰⣍Ṣ㕤⎰⣍
ẩ㤕⮎晃䚠斄䘬ㅱ䦭㓞ℍ㇨Ỽ䘬ấ柵ˤ
partnership’s effectively connected taxable income.
Generally, an amount subject to chapter 4 withholding
is an amount of U.S. source FDAP income that is also a
withholdable payment as defined in Regulations section
1.1473-1(a). The exemptions from withholding provided for
under chapter 3 are not applicable when determining
whether withholding applies under chapter 4. For specific
exceptions applicable to the definition of a withholdable
payment, see Regulations section 1.1473-1(a)(4)
(exempting, for example, certain nonfinancial payments).
ᶨ凔ね㱩ᶳ炻㟡㒂䫔 4 䪈枰枸㈋䦭㫦䘬㫦枭䁢㸸冒伶
⚳䘬⚆⭂ㆾ⎗䡢⭂⸜⹎ㆾ⭂㛇㓞ℍ炻⎴㗪㟡㒂夷ἳ䫔
1.1473-1(a)㡅塓䓴⭂䁢枰枸㈋䘬㫦枭ˤ䔞㟡㒂䫔 4 䪈慸⭂
㫦枭㗗⏎暨天枸㈋㗪炻㟡㒂䫔 3 䪈㍸ὃ䘬審⃵⌛ᶵ怑䓐ˤ怑
䓐䘬枰枸㈋㫦枭䈡⭂審⃵炻婳⍫教夷ἳ䫔 1.1473-1(a)(4)㡅
炷ἳ⤪審⃵㝸ṃ朆慹圵㫦枭䘬枸㈋炸ˤ
Beneficial owner. For payments other than those for
which a reduced rate of, or exemption from, withholding is
claimed under an income tax treaty, the beneficial owner
of income is generally the person who is required under
U.S. tax principles to include the payment in gross income
on a tax return. A person is not a beneficial owner of
income, however, to the extent that person is receiving the
income as a nominee, agent, or custodian, or to the extent
the person is a conduit whose participation in a transaction
is disregarded. In the case of amounts paid that do not
constitute income, beneficial ownership is determined as if
the payment were income.
⮎䙲㑩
㑩㚱Ṣˤ昌㟡㒂㇨⼿䦭⋼⭂䌚⼿枸㈋䦭㷃⃵䘬㫦枭⢾炻
㓞ℍ䘬⮎䙲㑩㚱Ṣᶨ凔㊯枰㟡㒂伶⚳䦭⊁⍇⇯⮯娚䫮㓞ℍ⊭
㊔㕤℞⟙䦭堐䷥㓞ℍ䘬Ṣ⢓ˤ⤪㝄㚱斄Ṣ⢓ẍẋ⎵Ṣˣẋ
䎮Ṣㆾᾅ䭉Ṣ䘬幓↮⍾⼿㓞ℍ炻ㆾ娚⎵Ṣ⢓Ⱄ㕤ᷕṳṢ炻℞
Ṍ㖻㕡幓↮ᶵ䌚㍍䲵炻⇯ᶵⰔ㕤㓞ℍ䘬⮎䙲㑩㚱Ṣˤ⤪㝄㫦
枭ᶵ㥳ㆸ㓞ℍ炻⇯㊱䓴⭂㓞ℍ䘬㸾⇯Ἦ慸⭂⮎䙲㑩㚱Ṣˤ
Foreign partnerships, foreign simple trusts, and
foreign grantor trusts are not the beneficial owners of
income paid to the partnership or trust. The beneficial
owners of income paid to a foreign partnership are
generally the partners in the partnership, provided that the
partner is not itself a partnership, foreign simple or grantor
trust, nominee or other agent. The beneficial owners of
income paid to a foreign simple trust (that is, a foreign trust
that is described in section 651(a)) are generally the
beneficiaries of the trust, if the beneficiary is not a foreign
partnership, foreign simple or grantor trust, nominee or
other agent. The beneficial owners of a foreign grantor
trust (that is, a foreign trust to the extent that all or a
portion of the income of the trust is treated as owned by
the grantor or another person under sections 671 through
679) are the persons treated as the owners of the trust.
The beneficial owners of income paid to a foreign complex
trust (that is, a foreign trust that is not a foreign simple trust
or foreign grantor trust) is the trust itself.
⢾⚳⎰⣍ẩ㤕ˣ⢾⚳䯉㖻ᾉ妿⍲⢾⚳㌰ḰṢᾉ妿炻悥
ᶵ㗗㓗ẀḰ⎰⣍ẩ㤕ㆾᾉ妿䘬㓞ℍ䘬⮎䙲㑩㚱Ṣˤ㓗ẀḰ⢾
⚳⎰⣍ẩ㤕䘬㓞ℍ炻℞⮎䙲㑩㚱Ṣᶨ凔䁢⎰⣍ẩ㤕䘬⎰⣍
Ṣ炻⇵㍸㗗⎰⣍Ṣ㛔幓᷎朆ᶨ⭞⎰⣍ẩ㤕ˣ⢾⚳䘬䯉㖻ㆾ㌰
ḰṢᾉ妿ˣẋ⎵Ṣㆾ℞Ṿẋ䎮ˤ㓗ẀḰ⢾⚳䯉㖻ᾉ妿炷⌛䫔
651(a)㡅㇨㍷徘䘬⢾⚳ᾉ妿炸䘬㓞ℍ炻℞⮎䙲㑩㚱Ṣᶨ凔䁢
ᾉ妿䘬⍿䙲Ṣ炻⇵㍸㗗⍿䙲Ṣ㛔幓᷎朆⢾⚳⎰⣍ẩ㤕ˣ⢾⚳
䯉㖻ㆾ㌰ḰṢᾉ妿ˣẋ⎵Ṣㆾ℞Ṿẋ䎮ˤ⢾⚳㌰ḰṢᾉ妿
炷⌛㇨㚱ㆾ悐↮ᾉ妿㓞ℍ塓夾䁢䓙㌰ḰṢ㑩㚱炻ㆾ㟡㒂䫔
671 军 679 㡅䓙℞ṾṢ⢓㑩㚱䘬⢾⚳ᾉ妿炸䘬⮎䙲㑩㚱Ṣ塓
夾䁢ᾉ妿䘬㇨㚱Ṣˤ㓗ẀḰ⢾⚳墯暄ᾉ妿炷⌛⢾⚳䯉㖻ᾉ妿
ㆾ⢾⚳㌰ḰṢᾉ妿ẍ⢾䘬⢾⚳ᾉ妿炸䘬㓞ℍ炻℞⮎䙲㑩㚱Ṣ
䁢ᾉ妿㛔幓ˤ
For purposes of section 1446, the same beneficial
owner rules apply, except that under section 1446 a
foreign simple trust rather than the beneficiary provides the
form to the partnership.
忁ṃ⮎䙲㑩㚱Ṣ夷⭂怑䓐㕤䫔 1446 㡅炻ᶵ⎴䘬㗗炻䫔
1446 㡅夷⭂䓙⢾⚳䯉㖻ᾉ妿炷侴朆⍿䙲Ṣ炸⎹⎰⣍ẩ㤕㍸
Ṍ堐㟤ˤ
The beneficial owner of income paid to a foreign
estate is the estate itself.
㓗ẀḰ⢾⚳怢䓊䘬㓞ℍ炻℞⮎䙲㑩㚱Ṣ䁢⢾⚳怢䓊㛔
幓ˤ
Note. A payment to a U.S. partnership, U.S. trust, or
U.S. estate is treated as a payment to a U.S. payee that is
not subject to 30% withholding under chapter 3 or 4. A
U.S. partnership, trust, or estate should provide the
withholding agent with a Form W-9. For purposes of
section 1446, a U.S. grantor trust or disregarded entity
shall not provide the withholding agent a Form W-9 in its
own right. Rather, the grantor or other owner shall provide
the withholding agent the appropriate form.
⁁姣ˤ ⎹伶⚳⎰⣍ẩ㤕ˣ伶⚳ᾉ妿ㆾ伶⚳怢䓊㓗Ẁ㫦
枭炻塓夾䁢Ẁ㫦Ḱ伶⚳㓞㫦Ṣ炻㭳枰㟡㒂䫔 3 ㆾ䫔 4 䪈枸㈋
30%䘬䦭㫦ˤ伶⚳⎰⣍ẩ㤕ˣᾉ妿ㆾ怢䓊ㅱ⎹枸㈋ẋ䎮㍸Ṍ
W-9 堐㟤ˤ⯙ 1446 㡅侴妨炻伶⚳㌰ḰṢᾉ妿ㆾ䃉埴ẩ㤕⮎
橼㚱㪲ᶵ⎹枸㈋ẋ䎮㍸ὃ W-9 堐㟤ˤ䃞侴炻㌰ḰṢㆾ℞Ṿ
㇨㚱Ṣㅱ⎹枸㈋ẋ䎮㍸ὃ怑䔞䘬堐㟤ˤ
Chapter 3. Chapter 3 means Chapter 3 of the Internal
Revenue Code (Withholding of Tax on Nonresident Aliens
and Foreign Corporations). Chapter 3 contains sections
䫔 3 䪈ˤ䫔 3 䪈㊯⚳䦭㱽ἳ䫔 3 䪈˪⮵朆⯭㮹⢾䯵Ṣ⢓⍲
⢾⚳ẩ㤕枸㈋䦭㫦˫ˤ䫔 3 䪈⊭⏓䫔 1441 㡅军 1464 㡅ˤ
1441 through 1464.
Chapter 4. Chapter 4 means Chapter 4 of the Internal
Revenue Code (Taxes to Enforce Reporting on Certain
Foreign Accounts). Chapter 4 contains sections 1471
through 1474.
䫔 4 䪈ˤ䫔 4 䪈㊯⚳䦭㱽ἳ䫔 4 䪈˪⮵劍⸚㴟⢾㇞⎋⽝䦭
ẍ➟埴䓛⟙˫ˤ䫔 4 䪈⊭⏓䫔 1471 军 1474 㡅ˤ
Deemed-compliant FFI. Under section 1471(b)(2), certain
FFIs are deemed to comply with the regulations under
chapter 4 without the need to enter into an FFI agreement
with the IRS. However, certain deemed-compliant FFIs are
required to register with the IRS and obtain a GIIN. These
FFIs are referred to as registered deemed-compliant
FFIs. See Regulations section 1.1471-5(f).
夾䁢⎰夷䘬
䘬⢾⚳慹圵㨇㥳ˤ㟡㒂䫔 1471(b)(2)㡅炻㝸ṃ⢾⚳
慹圵㨇㥳塓夾䁢䫎⎰䫔 4 䪈䘬夷⭂炻侴㭳枰冯⚳䦭⯨妪䩳⋼
嬘ˤ䃞侴炻悐↮塓夾䁢⎰夷䘬⢾⚳慹圵㨇㥳暨天⎹⚳䦭⯨姣
Ⅎ᷎⍾⼿ GIINˤ忁ṃ⢾⚳慹圵㨇㥳⎵䁢夾䁢⎰夷䘬姣Ⅎ⢾
⚳慹圵㨇㥳ˤ娛ね婳⍫教夷ἳ䫔 1.1471-5(f)㡅ˤ
Disregarded entity. A business entity that has a single
owner and is not a corporation under Regulations section
301.7701-2(b) is disregarded as an entity separate from its
owner. A disregarded entity does not submit this Form W8BEN to a partnership for purposes of section 1446 or to
an FFI for purposes of chapter 4. Instead, the owner of
such entity provides appropriate documentation. See
Regulations section 1.1446-1 and section 1.14713(a)(3)(v), respectively.
䃉埴ẩ㤕⮎橼ˤ Ⱄ㕤╖ᶨ㇨㚱Ṣ炻Ữᶵ䫎⎰夷ἳ䫔
301.7701-2(b)㡅䘬ẩ㤕⮎橼炻ᶵ㚫塓夾䁢䌐䩳㕤℞㇨㚱Ṣ
䘬⮎橼ˤ䃉埴ẩ㤕⮎橼㭳枰⯙䫔 1446 㡅⎹⎰⣍ẩ㤕炻ㆾ㟡
㒂䫔 4 䪈⎹⢾⚳慹圵㨇㥳㍸Ṍ W-8BEN 堐㟤ˤ䃞侴炻娚䫱
ẩ㤕⮎橼䘬㇨㚱Ṣ枰㍸ὃ怑䓐㔯ẞˤ娛ね婳⍫教夷ἳ䫔
1.1446-1 㡅⍲䫔 1.1471-3(a)(3)(v)㡅ˤ
Certain entities that are disregarded for U.S. tax
purposes may be recognized for purposes of claiming
treaty benefits under an applicable tax treaty (see the
definition of hybrid entity below). A hybrid entity claiming
treaty benefits is required to complete Form W-8BEN-E.
See Form W-8BEN-E and its instructions.
⯙伶⚳䦭⊁侴妨ᶵ䌚娵⎗䘬㝸ṃ⮎橼炻⎗傥䌚Ⅾ㟡㒂
怑䓐䘬䦭⊁⋼⭂炷婳⍫教ᶳ㔯ˬ㶟⎰⮎橼˭䘬⭂佑炸䓛婳⋼
⭂⇑䙲ˤ䓛婳⋼⭂⇑䙲䘬㶟⎰⮎橼⽭枰㍸Ṍ W-8BEN-E 堐
㟤ˤ娛ね婳⍫教 W-8BEN-E 堐㟤⍲℞㊯⺽ˤ
Financial account. A financial account includes:
x A depository account maintained by a financial
institution;
x A custodial account maintained by a financial institution;
x Equity or debt interests (other than interests regularly
traded on an established securities market) in investment
entities and certain holding companies, treasury centers,
or financial institutions as defined in Regulations section
1.1471-5(e);
x Cash value insurance contracts; and
x Annuity contracts.
For purposes of chapter 4, exceptions are provided for
accounts such as certain tax-favored savings accounts;
term life insurance contracts; accounts held by estates;
escrow accounts; and annuity contracts. These exceptions
are subject to certain conditions. See Regulations section
1.1471-5(b)(2). Accounts may also be excluded from the
definition of financial account under an applicable IGA.
屉⊁㇞
㇞⎋ˤ屉⊁㇞⎋⊭㊔烉
x 䓙慹圵㨇㥳ᾅ䭉䘬⬀㫦㇞⎋烊
x 䓙慹圵㨇㥳ᾅ䭉䘬妿䭉㇞⎋烊
x 㕤㈽屯⮎橼⍲㝸ṃ㍏偉℔⎠ˣ屉屯ᷕ⽫ㆾ慹圵㨇㥳炷㊱䄏
夷ἳ䫔 1.1471-5(e) 㡅䘬⭂佑炸䘬偉䤐ㆾ⁝⇠㪲䙲炷⭂㛇㕤
偉ⶪṌ㖻䘬㪲䙲昌⢾炸烊
x 旬㚱䎦慹₡ῤ䘬ᾅ晒⎰䲬烊⍲
x ⸜慹⎰䲬ˤ
⯙䫔 4 䪈侴妨炻㝸ṃ䦭⊁⃒よ⃚呬㇞⎋ˣ⭂㛇Ṣ⢥ᾅ晒⎰
䲬ˣ䓙怢䓊㊩㚱䘬㇞⎋ˣ妿䭉㇞⎋⍲⸜慹⎰䲬Ⱄ㕤ἳ⢾ˤ 忁
ṃἳ⢾ね㱩⍿ᾳ⇍㡅ẞ旸⇞ˤ娛ね婳⍫教夷ἳ䫔 1.14715(b)(2)㡅ˤ㟡㒂怑䓐䘬嶐㓧⹄⋼嬘炻㇞⎋Ṏ⎗傥ᶵ⊭㊔⛐慹
圵㇞⎋䘬⭂佑ᷳℏˤ
Financial institution. A financial institution generally
means an entity that is a depository institution, custodial
institution, investment entity, or an insurance company (or
holding company of an insurance company) that issues
cash value insurance or annuity contracts.
慹圵㨇㥳ˤ慹圵㨇㥳ᶨ凔㊯⬀㫦㨇㥳ˣ妿䭉㨇㥳ˣ㈽屯⮎橼
ㆾ䘤↢䎦慹₡ῤᾅ╖ㆾ⸜慹⎰䲬䘬ᾅ晒℔⎠炷ㆾᾅ晒℔⎠䘬
㍏偉℔⎠炸ˤ
Foreign financial institution (FFI). A foreign financial
institution (FFI) generally means a foreign entity that is a
financial institution.
⢾⚳慹圵㨇㥳 (FFI)ˤ
ˤ ⢾⚳慹圵㨇㥳ᶨ凔㊯⢾⚳䘬慹圵㨇㥳
⮎橼ˤ
Foreign person. A foreign person includes a nonresident
alien individual and certain foreign entities that are not
U.S. persons (entities should complete Form W-8BEN-E
rather than this Form W-8BEN).
⢾⚳Ṣˤ⊭㊔朆⯭㮹⢾䯵Ṣ⢓␴劍⸚朆伶⚳䘬⢾⚳ẩ㤕⮎橼
炷⮎橼ㅱ⠓⟙ W-8BEN-E 堐㟤侴朆 W-8BEN 堐㟤炸ˤ
Hybrid entity. A hybrid entity is any person (other than an
individual) that is treated as fiscally transparent in the United
States but is not treated as fiscally transparent by a country
with which the United States has an income tax treaty.
Hybrid status is relevant for claiming treaty benefits.
㶟⎰⮎
⮎橼ˤ 㶟⎰⮎橼㊯㕤伶⚳塓夾䁢℟屉㓧德㖶⹎炻Ữ㕤冯
伶⚳㚱㇨⼿䦭⋼⭂䘬⚳⭞⇯塓夾䁢仢᷷屉㓧德㖶⹎䘬ảỽ⮎
橼炷ᾳṢ昌⢾炸ˤ 㶟⎰幓↮斄᷶䦭⊁⋼⭂⇑䙲䘬䓛婳ˤ
Intergovernmental agreement (IGA). An IGA means a
Model 1 IGA or a Model 2 IGA. For a list of jurisdictions
treated as having in effect a Model 1 or Model 2 IGA, see
“List of Jurisdictions” available at www.irs.gov/fatca.
嶐㓧⹄⋼嬘 (IGA)ˤ
ˤ嶐㓧⹄⋼嬘㊯ IGA 㧉⺷ 1 ㆾ IGA 㧉⺷
2ˤ塓夾䁢⶚⮎㕥 IGA 1 ㆾ IGA 2 㧉⺷䘬⎠㱽䭉廬⋨㶭╖炻
婳⍫教 www.irs.gov/fatca 䘬ˬ⎠㱽䭉廬⋨㶭╖˭ˤ
A Model 1 IGA means an agreement between the
United States or the Treasury Department and a foreign
government or one or more agencies to implement FATCA
through reporting by FFIs to such foreign government or
agency thereof, followed by automatic exchange of the
reported information with the IRS. An FFI in a Model 1 IGA
jurisdiction that performs account reporting to the jurisdiction’s
government is referred to as a reporting Model 1 FFI.
IGA 㧉⺷ 1 ㊯伶⚳ㆾ屉㓧悐冯⢾⚳㓧⹄ㆾ℞ᶨᾳㆾẍ
ᶲ㨇㥳妪䩳⋼嬘炻德忶⢾⚳慹圵㨇㥳⎹娚⢾⚳㓧⹄ㆾ㨇㥳䓛
⟙屯㕁炻䃞⼴冯⚳䦭⯨冒≽Ṍ㎃ᾉ〗炻⽆侴句⮎ FATCAˤ
㍉䓐 IGA 1 㧉⺷䘬⎠㱽䭉廬⋨ℏ䘬⢾⚳慹圵㨇㥳炻⤪㝄⎹⋨
ℏ㓧⹄䓛⟙㇞⎋屯㕁炻⌛塓䧙䁢䓛⟙㧉⺷ 1 ⢾⚳慹圵㨇
㥳ˤ
A Model 2 IGA means an agreement or arrangement
between the U.S. or the Treasury Department and a
foreign government or one or more agencies to implement
FATCA through reporting by FFIs directly to the IRS in
accordance with the requirements of an FFI agreement,
supplemented by the exchange of information between
such foreign government or agency thereof and the IRS.
An FFI in a Model 2 IGA jurisdiction that has entered into
an FFI agreement is a participating FFI, but may be
referred to as a reporting Model 2 FFI.
IGA 㧉⺷ 2 ㊯伶⚳ㆾ屉㓧悐冯⢾⚳㓧⹄ㆾ℞ᶨᾳㆾẍᶲ㨇㥳
妪䩳⋼嬘炻㟡㒂␴⢾⚳慹圵㨇㥳ᷳ攻䘬⋼嬘炻䓙⢾⚳慹圵㨇
㥳䚜㍍⎹⚳䦭⯨䓛⟙屯㕁炻⽆侴句⮎ FATCA炻᷎䓙娚䫱⢾
⚳㓧⹄ㆾ㨇㥳冯⚳䦭⯨ᷳ攻Ṍ㎃屯㕁ἄ䁢墄⃭ˤ㍉䓐 IGA
㧉⺷ 2 䘬⎠㱽䭉廬⋨ℏ䘬⢾⚳慹圵㨇㥳炻⤪㝄⶚妪䩳⢾⚳慹
圵㨇㥳⋼嬘炻⌛Ⱄˬ⢾⚳慹圵㨇㥳⍫冯侭˭炻Ṏ⎗傥塓䧙䁢
䓛⟙㧉⺷ 2 ⢾⚳慹圵㨇㥳ˤ
Nonresident alien individual. Any individual who is not a
citizen or resident alien of the United States is a nonresident
alien individual. An alien individual meeting either the “green
card test” or the “substantial presence test” for the calendar
year is a resident alien. Any person not meeting either test is
a nonresident alien individual. Additionally, an alien individual
who is a resident of a foreign country under the residence
article of an income tax treaty, or an alien individual who is a
bona fide resident of Puerto Rico, Guam, the Commonwealth
of the Northern Mariana Islands, the U.S. Virgin Islands, or
American Samoa is a nonresident alien individual. See Pub.
519, U.S. Tax Guide for Aliens, for more information on
resident and nonresident alien status.
朆⯭㮹⢾䯵Ṣ
Ṣ⢓ˤ
ˤảỽ᷎朆伶⚳℔㮹ㆾ⢾䯵⯭㮹䘬Ṣ⢓炻⛯
Ⱄ㕤朆⯭㮹⢾䯵Ṣ⢓ˤ⛐ᶨᾳ㙮⸜ℏ䫎⎰ˬ䵈⌉⮑㞍˭ㆾ
ˬ⮎岒⯭䔁⮑㞍˭䘬⢾䯵ᾳṢ炻⇯Ⱄ⢾䯵⯭㮹ˤ⛐ℑ枭⮑㞍
ᷕ⛯ᶵ䫎⎰㡅ẞ䘬Ṣ⢓炻⌛䁢朆⯭㮹⢾䯵Ṣ⢓ˤ㬌⢾炻㟡㒂
㇨⼿䦭⋼⭂⯭䔁⛘㡅㫦侴Ⱄ㕤⢾⚳⯭㮹䘬⢾⚳Ṣ炻ㆾ⮎晃㕤
㲊⣂湶⎬ˣ斄Ⲟˣ⊿楔慴Ṇ䲵佌Ⲟ恎ˣ伶Ⱄ嗽⤛佌Ⲟㆾ伶⚳
啑㐑Ṇ⯭ỷ䘬⢾⚳Ṣ炻ṎⰔ㕤朆⯭㮹⢾䯵Ṣ⢓ˤ㚱斄⯭㮹⍲
朆⯭㮹⢾䯵Ṣ⢓幓↮䘬娛ね炻婳⍫教↲䈑 519ˬ⢾䯵Ṣ⢓伶
⚳䦭⊁㊯⺽˭ˤ
Even though a nonresident alien individual
married to a U.S. citizen or resident alien may
choose to be treated as a resident alien for certain
purposes (for example, filing a joint income tax return), such
individual is still treated as a nonresident alien for chapter 3
withholding tax purposes on all income except wages. For
purposes of chapter 4, a nonresident alien individual who
holds a joint account with a U.S. person will be considered a
holder of a U.S. account for chapter 4 purposes.
⌛ἧ朆⯭㮹⢾䯵Ṣ⢓冯伶⚳℔㮹ㆾ⢾䯵⯭㮹䳸
⨂炻ṵ⎗怠㑯⯙㝸ṃ⍇⚈塓夾䁢⢾䯵⯭㮹炷ἳ⤪
㍸Ṍ倗⎰㇨⼿䦭⟙堐炸ˤ㟡㒂䫔ᶱ䪈䘬夷⭂炻娚
⎵Ṣ⢓䘬㇨㚱㓞ℍ炷ⶍ屯昌⢾炸⛐枸㈋䦭㕡朊ṵ㚫塓夾䁢朆
⯭㮹⢾䯵Ṣ⢓ˤ㟡㒂䫔 4 䪈炻冯伶⚳Ṣ⢓倗⎵㊩㚱㇞⎋䘬朆
⯭㮹⢾䯵Ṣ⢓炻⮯塓夾䁢伶⚳㇞⎋䘬㊩㚱Ṣˤ
Participating FFI. A participating FFI is an FFI (including a
Reporting Model 2 FFI) that has agreed to comply with the
terms of an FFI agreement. The term participating FFI also
includes a qualified intermediary (QI) branch of a U.S.
financial institution, unless such branch is a reporting
Model 1 FFI.
⢾⚳慹圵㨇㥳⍫
⍫冯侭ˤ
ˤ ⢾⚳慹圵㨇㥳⍫冯侭㊯⎴シ思⬰⢾
⚳慹圵㨇㥳⋼嬘㡅㫦䘬⢾⚳慹圵㨇㥳炷⊭㊔䓛⟙㧉⺷ 2 ⢾⚳
慹圵㨇㥳炸炻Ṏ⊭㊔伶⚳慹圵㨇㥳Ⱄᶳ䘬⎰屯㟤ᷕṳṢ
(QI)炻昌朆娚Ⱄᶳ㨇㥳Ⱄ㕤䓛⟙㧉⺷ 1 䘬⢾⚳慹圵㨇㥳ˤ
Participating payee. A participating payee means any
person that accepts a payment card as payment or
accepts payment from a third party settlement organization
in settlement of a third party network transaction.
⍫冯㓞㫦Ṣˤ⍫冯㓞㫦Ṣ㊯㍍⍿ẍẀ㫦⌉Ẁ㫦炻ㆾ㍍⍿䓙䫔
ᶱ㕡䳸䬿㨇㥳䳸䬿䫔ᶱ㕡䵚䴉Ṍ㖻㫦枭䘬Ṣ⢓ˤ
Payment settlement entity (PSE). A payment settlement
entity is a merchant acquiring entity or third party
settlement organization. Under section 6050W, a PSE is
generally required to report payments made in settlement
of payment card transactions or third party network
transactions. However, a PSE is not required to report
Ẁ㫦䳸䬿⮎橼(PSE)ˤ
ˤẀ㫦䳸䬿⮎橼㊯㓞岤⓮㇞䘬⮎橼ㆾ䫔
ᶱ㕡䳸䬿㨇㥳ˤ㟡㒂䫔 6050W 㡅炻Ẁ㫦䳸䬿⮎橼ᶨ凔暨天
⯙Ẁ㫦⌉Ṍ㖻ㆾ䫔ᶱ㕡䵚䴉Ṍ㖻䘬䳸䬿㫦枭ἄ↢䓛⟙ˤ䃞
侴炻㓗ẀḰ⶚㟡㒂怑䓐 W-8 堐㟤䓛⟙䁢⢾⚳Ṣ䘬⮎䙲㑩㚱
Ṣ䘬㫦枭炻Ẁ㫦䳸䬿⮎橼⇯㭳枰䓛⟙ˤ
payments made to a beneficial owner that is documented
as foreign with an applicable Form W-8.
Recalcitrant account holder. A recalcitrant account
holder for purposes of chapter 4 includes an individual who
fails to comply with the requests of an FFI for
documentation and information for determining the U.S. or
foreign status of the individual’s account, including
furnishing this Form W-8BEN when requested.
ᶵ⎰ἄ㇞⎋
⎋㊩㚱Ṣˤ㟡㒂䫔 4 䪈炻ᶵ⎰ἄ㇞⎋㊩㚱Ṣ⊭㊔㛒
㚱㊱⢾⚳慹圵㨇㥳䘬天㯪㍸Ṍ㔯ẞ⍲屯㕁炷⊭㊔㊱天㯪㍸Ṍ
W-8BEN 堐㟤炸炻ẍ慸⭂㚱斄㇞⎋Ⱄ㕤伶⚳ㆾ⢾⚳䘬㇞⎋
㊩㚱Ṣˤ
U.S. person. A U.S. person is defined in section
7701(a)(30) and includes an individual who is a citizen or
resident of the United States.
伶⚳Ṣ⢓
⢓ˤ伶⚳Ṣ⢓⊭㊔伶⚳℔㮹ㆾ⯭㮹炻℞⭂佑夳䫔
7701(a)(30) 㡅ˤ
Withholding agent. Any person, U.S. or foreign, that has
control, receipt, custody, disposal, or payment of U.S.
source FDAP income subject to chapter 3 or 4 withholding
is a withholding agent. The withholding agent may be an
individual, corporation, partnership, trust, association, or
any other entity, including (but not limited to) any foreign
intermediary, foreign partnership, and U.S. branches of
certain foreign banks and insurance companies.
枸㈋ẋ
ẋ䎮ˤảỽṢ⢓炷ᶵ婾㗗伶⚳Ṣㆾ⢾⚳Ṣ炸炻㟡㒂䫔 3
ㆾ 4 䪈㚱斄枸㈋䦭㫦䘬夷⭂炻㑩㚱㍏⇞ˣ㍍㓞ˣᾅ䭉ˣ↢ⓖ
ㆾ㓗Ẁ㸸冒伶⚳䘬⚢⭂ㆾ⎗䡢⭂⸜⹎ㆾ⭂㛇㓞ℍ炻⌛䁢枸㈋
ẋ䎮ˤ枸㈋ẋ䎮⎗ẍ㗗ᾳṢˣ℔⎠ˣ⎰⣍ẩ㤕ˣᾉ妿ˣ⋼㚫
ㆾảỽ℞Ṿ⮎橼炻⊭㊔炷Ữᶵ旸㕤炸ảỽ⢾⚳ᷕṳṢˣ⢾⚳
⎰⣍ẩ㤕⍲㝸ṃ⢾⚳戨埴⍲ᾅ晒℔⎠䘬伶⚳↮℔⎠ˤ
For purposes of section 1446, the withholding agent is
the partnership conducting the trade or business in the
United States. For a publicly traded partnership, the
withholding agent may be the partnership, a nominee
holding an interest on behalf of a foreign person, or both.
See Regulations sections 1.1446-1 through 1.1446-6.
⯙䫔 1446 㡅侴妨炻枸㈋ẋ䎮㗗㕤伶⚳忚埴屧㖻ㆾ㤕⊁
䘬⎰⣍ẩ㤕ˤ⯙ᶲⶪ䘬⎰⣍ẩ㤕侴妨炻枸㈋ẋ䎮⎗傥㗗⎰⣍
ẩ㤕ˣẋ堐⢾⚳Ṣ㊩㚱㪲䙲䘬ẋ⎵Ṣ炻ㆾℑ侭䘮㗗ˤ娛ね婳
⍫教䫔 1.1446-1 军䫔 1.1446-6 㡅ˤ
Specific Instructions
䈡⇍㊯⺽
Part I
䫔 I 悐↮
Line 1. Enter your name. If you are a foreign individual
who is the single owner of a disregarded entity that is not
claiming treaty benefits as a hybrid entity, with respect to a
payment, you should complete this form with your name
and information. If the account to which a payment is
made or credited is in the name of the disregarded entity,
you should inform the withholding agent of this fact. This
may be done by including the name and account number
of the disregarded entity on line 7 (reference number) of
the form. However, if the disregarded entity is claiming
treaty benefits as a hybrid entity, it should complete Form
W-8BEN-E instead of this Form W-8BEN.
䫔 1 㪬ˤ⠓⮓⥻⎵ˤ⤪㝄ぐ㗗ᶨ⎵䌐冒㊩㚱ᶨ⭞䃉埴ẩ㤕
⮎橼䘬⢾⚳Ṣ炻ᶼᶵ㒔⯙㝸䫮㫦枭ẍ㶟⎰⮎橼䘬⎵佑䓛婳䦭
⊁⋼⭂⇑䙲炻ㅱ⛐㬌堐㟤⠓ᶲぐ䘬⥻⎵⍲屯㕁ˤ⤪㝄⮯㚫㓞
⍾ㆾ㑍ℍ㫦枭䘬㇞⎋Ⱄ㕤娚䃉埴ẩ㤕⮎橼䘬⎵ᶳ炻ぐㅱ忂䞍
枸㈋ẋ䎮㚱斄ね㱩ˤぐ⎗㕤堐㟤䘬䫔 7 㪬炷⍫侫䶐嘇炸⠓ᶲ
䃉埴ẩ㤕⮎橼䘬⎵䧙⍲㇞⎋嘇䡤ˤ䃞侴炻⤪㝄䃉埴ẩ㤕⮎橼
ẍ㶟⎰⮎橼䘬幓↮䓛婳䦭⊁⋼⭂⇑䙲炻ㅱ㍸Ṍ W-8BEN-E
堐㟤侴朆㛔 W-8BEN 堐㟤ˤ
Line 2. Enter your country of citizenship. If you are a dual
citizen, enter the country where you are both a citizen and
a resident at the time you complete this form. If you are not
a resident in any country in which you have citizenship,
enter the country where you were most recently a resident.
However, if you are a United States citizen, you should not
complete this form even if you hold citizenship in another
jurisdiction. Instead, provide Form W-9.
䫔 2 㪬ˤ⠓ᶲぐ䘬⚳䯵ˤ⤪㝄ぐ㑩㚱暁慵⚳䯵炻婳廠ℍぐ
㕤⠓⮓㬌堐㟤㗪⎴䁢℔㮹⍲⯭㮹䘬⚳⭞ˤ⤪㝄ぐ᷎朆ảỽぐ
㑩㚱℔㮹㪲䘬⚳⭞䘬⯭㮹炻婳廠ℍぐ㚨役㚦䴻㗗⯭㮹䘬⚳⭞
⎵䧙ˤ䃞侴炻⤪㝄ぐ㗗伶⚳℔㮹炻⌛ἧぐ㕤℞Ṿ⎠㱽䭉廬⋨
㑩㚱℔㮹幓↮炻Ṏᶵㅱ⠓⮓㬌堐㟤ˤぐㅱ㍸Ṍ W-9 堐㟤ˤ
Line 3. Your permanent residence address is the address
in the country where you claim to be a resident for
purposes of that country’s income tax. If you are
completing Form W-8BEN to claim a reduced rate of
withholding under an income tax treaty, you must
determine your residency in the manner required by the
treaty. Do not show the address of a financial institution, a
post office box, or an address used solely for mailing
purposes. If you do not have a tax residence in any
䫔 3 㪬ˤぐ䘬㯠ᷭ⯭ỷ⛘⛨㊯ぐ倚㖶䁢娚⚳㇨⼿䦭⯭㮹䘬⚳
⭞⛘⛨ˤ⤪㝄ぐ㍸Ṍ W-8BEN 堐㟤䘬䚖䘬炻㗗㟡㒂䦭⊁⋼
⭂䓛婳㷃⮹枸㈋䦭炻⽭枰㟡㒂⋼⭂䘬天㯪䡢⭂ぐ䘬⯭ỷ⛘ˤ
婳⊧⠓⮓慹圵㨇㥳ˣ悝䭙ㆾ⎒䓐ἄ悝⭬䘬⛘⛨ˤ⤪㝄ぐ⛐ả
ỽ⚳⭞悥㰺㚱䦭⊁⯭㇨炻ㅱẍぐ忂ⷠ⯭ỷ䘬⛘⛨䁢㯠ᷭ⛘
⛨ˤ
country, your permanent residence is where you normally
reside.
If you reside in a country that does not use street
addresses, you may enter a descriptive address on line 3.
The address must accurately indicate your permanent
residence in the manner used in your jurisdiction.
⤪㝄ぐ⯭ỷ㕤ᶵἧ䓐埿忻⛘⛨䘬⚳⭞炻婳㕤䫔 3 㪬⠓
⮓娛䳘⛘⛨ˤ ⛘⛨⽭枰㸾䡢栗䣢ぐ㕤ぐ䘬⎠㱽䭉廬⋨ἧ䓐
䘬㯠ᷭ⛘⛨ˤ
Line 4. Enter your mailing address only if it is different
from the address you show on line 3.
䫔 4 㪬ˤ⤪㝄ぐ䘬悝⭬⛘⛨冯䫔 3 㪬䘬⛘⛨ᶵ⎴炻婳⠓⮓
㬌枭ˤ
Line 5. If you have a social security number (SSN), enter it
here. To apply for an SSN, get Form SS-5 from a Social
Security Administration (SSA) office or online at
www.socialsecurity.gov/online/ss-5.html. If you are in the
United States, you can call the SSA at 1-800-772-1213.
Complete Form SS-5 and return it to the SSA.
䫔 5 㪬ˤ⤪㝄ぐ㚱䣦㚫ᾅ晄嘇䡤 (SSN)炻婳⛐㬌⠓⮓ˤ⤪
㝄ぐ天䓛婳䣦㚫ᾅ晄嘇䡤炻婳⎹䣦㚫ᾅ晄会(SSA)彎ḳ嗽䳊
⍾ SS-5 堐㟤炻ㆾ㕤 www.socialsecurity.gov/online/ss5.html ᶳ庱ˤ⤪㝄ぐ幓嗽伶⚳炻⎗农暣 1-800-772-1213 冯
䣦㚫ᾅ晄会倗䴉ˤ⠓⥍ SS-5 堐㟤⼴婳Ṍ⚆䣦㚫ᾅ晄会ˤ
If you do not have an SSN and are not eligible to get
one, you can get an individual taxpayer identification
number (ITIN). To apply for an ITIN, file Form W-7 with the
IRS. It usually takes 4-6 weeks to get an ITIN. To claim
certain treaty benefits, you must complete line 5 by
submitting an SSN or ITIN, or line 6 by providing a foreign
tax identification number (foreign TIN).
⤪㝄ぐ㰺㚱䣦㚫ᾅ晄嘇䡤ᶼᶵ⎰屯㟤䓛婳炻⎗ẍ䓛婳
ᾳṢ䲵䦭Ṣ嬀⇍嘇䡤 (ITIN)ˤ⤪㝄天䓛婳ᾳṢ䲵䦭Ṣ嬀⇍嘇
䡤炻婳⎹⚳䦭⯨㍸Ṍ W-7 堐㟤ˤ䌚⍾ᾳṢ䲵䦭Ṣ嬀⇍嘇䡤
忂ⷠ暨㗪 4-6 㗇㛇ˤ⤪㝄天䓛婳㝸ṃ⋼⭂⇑䙲炻ぐ⽭枰⠓⮓
䫔 5 㪬炻㍸ὃ䣦㚫ᾅ晄嘇䡤ㆾᾳṢ䲵䦭Ṣ嬀⇍嘇䡤炻ㆾ⠓
⮓䫔 6 㪬炻㍸ὃ⢾⚳Ṣ䦭⊁嬀⇍嘇䡤ˤ
An ITIN is for tax use only. It does not entitle you
to social security benefits or change your
employment or immigration status under U.S. law.
ᾳṢ䲵䦭Ṣ嬀⇍嘇䡤ἄ䦭⊁䓐徼炻᷎ᶵᾅ嫱ぐ⎗
ẍ䌚⼿䣦㚫ᾅ晄ㆾ㟡㒂伶⚳㱽⼳㚜㓡ぐ䘬⍿ₙㆾℍ
⠫幓↮ ˤ
A partner in a partnership conducting a trade or
business in the United States will likely be allocated
effectively connected taxable income. The partner is
required to file a U.S. federal income tax return and must
have a U.S. taxpayer identification number (TIN).
You must provide an SSN or TIN if you are:
x Claiming an exemption from withholding under section
871(f) for certain annuities received under qualified plans,
or
x Submitting the form to a partnership that conducts a
trade or business in the United States.
If you are claiming treaty benefits, you are generally
required to provide an ITIN if you do not provide a tax
identifying number issued to you by your jurisdiction of tax
residence on line 6. However, an ITIN is not required to
claim treaty benefits relating to:
x Dividends and interest from stocks and debt obligations
that are actively traded;
x Dividends from any redeemable security issued by an
investment company registered under the Investment
Company Act of 1940 (mutual fund);
x Dividends, interest, or royalties from units of beneficial
interest in a unit investment trust that are (or were upon
issuance) publicly offered and are registered with the SEC
under the Securities Act of 1933; and
x Income related to loans of any of the above securities.
Line 6. If you are providing this Form W-8BEN to
document yourself with respect to a financial account that
you hold at a U.S. office of a financial institution, provide
the tax identifying number (TIN) issued to you by your
jurisdiction of tax residence unless:
x You have not been issued a TIN, or
⎰⣍ẩ㤕䘬⎰⣍Ṣ㕤伶⚳忚埴屧㖻ㆾ㤕⊁炻⼰⎗傥䌚
↮惵⮎晃䚠斄䘬ㅱ䦭㓞ℍˤ⎰⣍Ṣ暨天㍸Ṍ伶⚳倗恎㇨⼿䦭
⟙堐炻᷎⽭枰㚱伶⚳䲵䦭Ṣ嬀⇍嘇䡤ˤ
⤪㝄ぐⰔ㕤ẍᶳね㱩炻ὧ⽭枰㍸ὃ䣦㚫ᾅ晄嘇䡤ㆾ䲵
䦭Ṣ嬀⇍嘇䡤烉
x 㟡㒂䫔 871(f) 㡅䘬夷⭂炻⯙⎰屯㟤妰∫㇨㓞⍾䘬⸜慹䓛婳
審⃵枸㈋炻
ㆾ
x ㍸Ṍ堐㟤䴎㕤伶⚳忚埴屧㖻ㆾ㤕⊁䘬⎰⣍℔⎠ˤ
⤪㝄ぐ䓛婳⋼⭂⇑䙲炻侴㰺㚱㕤䫔 6 㪬㍸ὃ䓙ぐ㇨Ⱄ
䦭⊁⯭㇨䘬⎠㱽䭉廬⋨䘤↢䘬䦭⊁嬀⇍嘇䡤炻ぐ忂ⷠ暨天㍸
ὃᾳṢ䲵䦭Ṣ嬀⇍嘇䡤ˤ䃞侴炻ぐ䃉暨㍸ὃᾳṢ䲵䦭Ṣ嬀⇍
嘇䡤ẍ䓛婳冯ᶳ↿䚠斄䘬⋼⭂⇑䙲烉
x Ṍ㈽㳣帵䘬偉䤐⍲⁝⇠䘬偉〗⍲⇑〗烊
x 㟡㒂˪1940 ⸜㈽屯℔⎠㱽炷Ḻよ➢慹炸˫姣Ⅎ䘬㈽屯℔
⎠䘤↢䘬ảỽ⎗岾⚆嫱⇠䘬偉〗烊
x ℔攳䘤ⓖ᷎㟡㒂˪1933 ⸜嫱⇠㱽˫⎹嫱䚋㚫姣Ⅎ䘬╖ỵ
㈽屯ᾉ妿䘬⮎䙲㊩㚱╖ỵ䘬偉〗ˣ⇑〗ㆾ䇰䦭烊⍲
x 冯ảỽᶲ徘嫱⇠ῇ屠䚠斄䘬㓞ℍˤ
䫔 6 㪬ˤ⤪㝄ぐ㍸Ṍ W-8BEN 堐㟤ẍ䓛⟙冒⶙⛐㝸⭞慹圵
㨇㥳伶⚳彎ḳ嗽㊩㚱䘬㇞⎋炻婳㍸ὃ䓙ぐ䦭⊁⯭㇨䘬⎠㱽䭉
廬⋨䘤↢䘬䦭⊁嬀⇍嘇䡤炻昌朆烉
x ぐ᷎䃉䌚䘤䦭⊁嬀⇍嘇䡤炻ㆾ
x The jurisdiction does not issue TINs.
x ⎠㱽䭉廬⋨᷎䃉䘤↢䦭⊁嬀⇍嘇䡤ˤ
If you have not provided your jurisdiction of residence
TIN on line 6, provide your date of birth in line 8.
⤪㝄ぐ㰺㚱㕤䫔 6 㪬㍸ὃぐ⯭ỷ䘬⎠㱽䭉廬⋨䘬䦭⊁
嬀⇍嘇䡤炻婳㕤䫔 8 㪬⠓⮓↢䓇㖍㛇ˤ
Line 7. This line may be used by the filer of Form W-8BEN
or by the withholding agent to whom it is provided to include
any referencing information that is useful to the withholding
agent in carrying out its obligations. For example,
withholding agents who are required to associate the Form
W-8BEN with a particular Form W-8IMY may want to use
line 7 for a referencing number or code that will make the
association clear. A beneficial owner can use line 7 to
include the number of the account for which he or she is
providing the form. A foreign single owner of a disregarded
entity can use line 7 to inform the withholding agent that the
account to which a payment is made or credited is in the
name of the disregarded entity (see instructions for line 1).
䫔 7 㪬ˤ㬌㪬⎗傥䓙⠓⮓ W-8BEN 堐㟤䘬Ṣ⢓ㆾ䌚⼿㬌堐
㟤䘬枸㈋ẋ䎮ἧ䓐炻ẍ⊭㊔㚱≑枸㈋ẋ䎮Ⰽ埴屔ả䘬ảỽ⍫
侫屯㕁ˤἳ⤪炻屈屔㈲ W-8BEN 堐㟤冯㊯⭂ W-8IMY 堐㟤
倗专䘬枸㈋ẋ䎮炻⎗傥ⶴ㛃ἧ䓐䫔 7 㪬㇨㍸ὃ䘬⍫侫嘇䡤ㆾ
䶐嘇炻ẍ䡢⭂ℑ侭䘬倗专ˤ⮎䙲㑩㚱Ṣ⎗⛐䫔 7 㪬⠓ᶲ㍸Ṍ
堐㟤䘬⮎䙲㑩㚱Ṣ䘬㇞⎋嘇䡤ˤ䃉埴ẩ㤕⮎橼䘬⢾⚳╖ᶨ㇨
㚱Ṣ⎗⛐䫔 7 㪬忂䞍枸㈋ẋ䎮炻㓞⍾ㆾ⮯㚫㑍ℍ㫦枭䘬㇞⎋
㗗ẍ䃉埴ẩ㤕⮎橼䘬⎵佑㊩㚱炷婳⍫教䫔 1 㪬䘬㊯䣢炸ˤ
Line 8. If you are providing this Form W-8BEN to
document yourself with respect to a financial account that
you hold with a U.S. office of a financial institution, provide
your date of birth. Use the following format to input your
information MM-DD-YYYY. For example, if you were born
on April 15, 1956, you would enter 04-15-1956.
䫔 8 㪬ˤ⤪㝄ぐ㍸Ṍ W-8BEN 堐㟤ẍ䓛⟙⛐㝸⭞慹圵㨇㥳
伶⚳彎ḳ嗽㊩㚱䘬㇞⎋炻婳㍸ὃぐ䘬↢䓇㖍㛇ˤἧ䓐ẍᶳ㟤
⺷ẍ廠ℍ屯㕁ˬ㚰㚰-㖍㖍-⸜⸜⸜⸜˭ˤ ἳ⤪炻⤪㝄ぐ㕤
1956 ⸜ 4 㚰 15 㖍↢䓇炻婳廠ℍˬ04-15-1956˭ˤ
Part II
䫔 II 悐↮
Line 9. If you are claiming treaty benefits as a resident of a
foreign country with which the United States has an
income tax treaty for payments subject to withholding
under chapter 3, identify the country where you claim to be
a resident for income tax treaty purposes. For treaty
purposes, a person is a resident of a treaty country if the
person is a resident of that country under the terms of the
treaty. A list of U.S. tax treaties is available at
http://www.irs.gov/Individuals/International-Taxpayers/TaxTreaties
䫔 9 㪬ˤ⤪㝄ぐẍ冯伶⚳㚱㇨⼿䦭⋼⭂䘬⢾⚳⯭㮹幓↮炻
㟡㒂䫔 3 䪈⯙㫦枭䘬枸㈋䦭㫦䓛婳⋼⭂⇑䙲炻婳㊯↢ぐ倚㖶
䁢⯭㮹䘬⋼⭂⚳⎵䧙ˤ⯙䓛婳⋼⭂⇑䙲侴妨炻⤪㝄ᶨ⎵Ṣ⢓
㊱⋼⭂㡅㫦塓䡢娵䁢娚⚳⯭㮹炻娚⎵Ṣ⢓⌛䁢⋼⭂⚳䘬⯭
㮹ˤ伶⚳䦭⊁⋼⭂㶭╖庱㕤烉
http://www.irs.gov/Individuals/International-Taxpayers/TaxTreaties
If you are related to the withholding agent within
the meaning of section 267(b) or 707(b) and the
aggregate amount subject to withholding
received during the calendar year exceeds $500,000, then
you are generally required to file Form 8833, Treaty-Based
Return Position Disclosure Under Section 6114 or 7701(b).
See the Instructions for Form 8833 for more information on
the filing requirements.
⤪㝄ぐ冯枸㈋ẋ䎮䘬斄ὪⰔ㕤䫔 267(b)ㆾ 707(b)
㡅㇨䓴⭂䘬⭂佑炻ᶼ㕤㙮⸜ℏ䌚⼿枰枸㈋䦭㫦䘬
㫦枭䷥柵崭忶 500,000 伶⃫炻ぐᶨ凔暨天㍸Ṍ
8833 堐㟤ˬ㟡㒂䫔 6114 ㆾ 7701(b) 㡅䘬⋼⭂➢㸾䦭⊁䓛
⟙㉓曚˭ˤ ⠓⮓天㯪䘬娛ね炻婳⍫教 ˬ8833 堐㟤㊯⺽˭ˤ
Line 10. Line 10 must be used only if you are claiming treaty
benefits that require that you meet conditions not covered by
the representations you make on line 9 and Part III. For
example, persons claiming treaty benefits on royalties must
complete this line if the treaty contains different withholding
rates for different types of royalties. However, this line should
always be completed by foreign students and researchers
claiming treaty benefits. See Scholarship and fellowship
grants, later, for more information.
䫔 10 㪬ˤ⤪㝄ぐ䓛婳䘬⋼⭂⇑䙲㊯㖶ぐ枰䫎⎰䘬㡅ẞᶵ⊭
⏓⛐䫔 9 㪬⍲䫔 III 悐↮炻ぐㇵ⎗ἧ䓐䫔 10 㪬ˤἳ⤪炻⤪㝄
⋼⭂⊭㊔ᶵ⎴䇰䦭䧖栆䘬ᶵ⎴枸㈋䦭䌯炻⯙䇰䦭䓛婳⋼⭂⇑
䙲䘬Ṣ⢓⽭枰⠓⮓㬌㪬ˤ䃞侴炻䓛婳⋼⭂⇑䙲䘬⢾⚳⬠䓇⍲
䞼䨞⒉⽭枰⠓⮓㬌㪬ˤ娛ね婳⍫教ᶳ㔯ˬ⤔⬠慹⍲≑⬠
慹˭ˤ
This line is generally not applicable to treaty benefits
under an interest or dividends (other than dividends
subject to a preferential rate based on ownership) article of
a treaty.
㬌㪬ᶨ凔ᶵ怑䓐㕤㟡㒂⋼⭂⇑〗ㆾ偉〗炷㟡㒂㇨㚱㪲
ṓ㚱䘬⃒よ偉〗昌⢾炸㡅㫦㇨⼿䘬⋼⭂⇑䙲ˤ
Nonresident alien who becomes a resident alien.
Generally, only a nonresident alien individual can use the
terms of a tax treaty to reduce or eliminate U.S. tax on
朆⯭㮹⢾
⢾䯵Ṣ⢓ㆸ䁢
䁢⢾䯵⯭㮹ˤ ᶨ凔ね㱩ᶳ炻⎒㚱朆⯭㮹
⢾䯵Ṣ⢓⎗ẍἧ䓐䦭⊁⋼⭂㡅㫦炻ẍ⯙㝸ṃ栆⇍䘬㓞ℍ㷃⃵
伶⚳䦭枭ˤ䃞侴炻⣏悐↮䦭⊁⋼⭂⛯⊭㊔ˬᾅ䔁㡅㫦˭炻⛐
certain types of income. However, most tax treaties
contain a provision known as a “saving clause” which
preserves or “saves” the right of each country to tax its
own residents as if no tax treaty existed. Exceptions
specified in the saving clause may permit an exemption
from tax to continue for certain types of income even after
the recipient has otherwise become a U.S. resident alien
for tax purposes. The individual must use Form W-9 to
claim the tax treaty benefit. See the instructions for Form
W-9 for more information. Also see Nonresident alien
student or researcher who becomes a resident alien, later,
for an example.
㰺㚱䦭⊁⋼⭂䘬ね㱩ᶳ炻䵕㊩ㆾˬᾅ䔁˭㭷ᾳ⚳⭞⎹冒⶙䘬
⯭㮹⽝䦭䘬㪲⇑ˤᾅ䔁㡅㫦㊯⭂䘬ἳ⢾ね㱩炻⎗傥⭡姙⯙㝸
ṃ栆⇍䘬㓞ℍ㊩临審⃵⽝䦭炻⌛ἧ㓞⍾Ṣ⛐䦭⊁ᶲ⶚ㆸ䁢伶
⚳⢾䯵⯭㮹ˤᾳṢ⽭枰ἧ䓐 W-9 堐㟤ẍ䓛婳䦭⊁⋼⭂⇑
䙲ˤ娛ね婳⍫教 W-9 堐㟤ˤ婳⍫教ᶳ㔯ˬㆸ䁢⢾䯵⯭㮹䘬
朆⯭㮹⢾䯵⬠䓇ㆾ䞼䨞⒉˭㇨↿䘬ἳ⫸ˤ
Scholarship and fellowship grants. A nonresident alien
student (including a trainee or business apprentice) or
researcher who receives noncompensatory scholarship or
fellowship income can use Form W-8BEN to claim benefits
under a tax treaty that apply to reduce or eliminate U.S.
tax on such income. No Form W-8BEN is required unless
a treaty benefit is being claimed. A nonresident alien
student or researcher who receives compensatory
scholarship or fellowship income must use Form 8233,
instead of Form W-8BEN, to claim any benefits of a tax
treaty that apply to that income. The student or researcher
must use Form W-4 for any part of such income for which
he or she is not claiming a tax treaty withholding
exemption. Do not use Form W-8BEN for compensatory
scholarship or fellowship income. See Compensation for
Dependent Personal Services in the Instructions for Form
8233.
⤔⬠慹⍲≑⬠慹ˤ䌚⼿朆墄⃇⿏⤔⬠慹ㆾ≑⬠慹㓞ℍ䘬朆⯭
㮹⢾䯵⬠䓇炷⊭㊔➡妻䓇ㆾ⓮㤕⬠⼺炸ㆾ䞼䨞⒉炻⎗ἧ䓐
W-8BEN 堐㟤炻㟡㒂怑䓐㕤㷃⃵ㆾ審⃵娚䫱㓞ℍ䘬伶⚳䦭
枭䘬䦭⊁⋼⭂炻䓛婳⋼⭂⇑䙲ˤ昌䓛婳⋼⭂⇑䙲⢾炻㭳枰㍸
Ṍ W-8BEN 堐㟤ˤ䌚⼿墄⃇⿏⤔⬠慹ㆾ≑⬠慹㓞ℍ䘬朆⯭
㮹⢾䯵⬠䓇ㆾ䞼䨞⒉炻⽭枰ἧ䓐 8233 堐㟤炻侴朆 W-8BEN
堐㟤炻ẍ䓛婳怑䓐㕤娚䫱㓞ℍ䘬䦭⊁⋼⭂䘬ảỽ⋼⭂⇑䙲ˤ
⬠䓇ㆾ䞼䨞⒉⽭枰ἧ䓐 W-4 堐㟤炻ẍ䓛⟙℞᷎䃉䓛婳䦭⊁
⋼⭂ᶳ䘬枸㈋審⃵䘬ảỽ悐↮㓞ℍˤ⤪䁢墄⃇⿏⤔⬠慹ㆾ≑
⬠慹㓞ℍ炻婳⊧ἧ䓐 W-8BEN 堐㟤ˤ婳⍫教 8233 堐㟤㊯
⺽ᷕ䘬ˬὅ岜ᾳṢ㚵⊁䘬墄⃇˭ˤ
If you are a nonresident alien individual who
received noncompensatory scholarship or
fellowship income and personal services income
(including compensatory scholarship or fellowship income)
from the same withholding agent, you may use Form 8233
to claim a tax treaty withholding exemption for part or all of
both types of income.
⤪㝄ぐ㗗朆⯭㮹⢾䯵Ṣ⢓炻ᶼ䓙⎴ᶨỵ枸㈋ẋ䎮
䌚⼿朆墄⃇⿏⤔⬠慹ㆾ≑⬠慹㓞ℍ炻ẍ⍲ᾳṢ㚵
⊁㓞ℍ炷⊭㊔墄⃇⿏⤔⬠慹ㆾ≑⬠慹㓞ℍ炸炻⎗
ἧ䓐 8233 堐㟤炻⯙娚ℑ䧖㓞ℍ䘬ℐ悐ㆾ悐↮䓛婳䦭⊁⋼⭂
ᶳ䘬枸㈋審⃵ˤ
Completing lines 3 and 9. Most tax treaties that
contain an article exempting scholarship or fellowship grant
income from taxation require that the recipient be a resident
of the other treaty country at the time of, or immediately prior
to, entry into the United States. Thus, a student or researcher
may claim the exemption even if he or she no longer has a
permanent address in the other treaty country after entry into
the United States. If this is the case, you can provide a U.S.
address on line 3 and still be eligible for the exemption if all
other conditions required by the tax treaty are met. You must
also identify on line 9 the tax treaty country of which you were
a resident at the time of, or immediately prior to, your entry
into the United States.
⠓⮓䫔 3 ⍲䫔 9 㪬ˤ⣏悐↮䦭⊁⋼⭂悥⊭⏓審⃵⤔⬠慹
ㆾ≑⬠慹㓞ℍ䲵䦭䘬㡅㫦炻Ữ䋶≑⬠慹㓞⍾Ṣ㕤忚ℍ伶⚳㗪
ㆾᷳ⇵炻⽭枰⶚䴻㗗⋼⭂⚳䘬⯭㮹ˤ⚈㬌炻⌛ἧ⬠䓇ㆾ䞼䨞
⒉㕤忚ℍ伶⚳⼴炻ᶵℵ㑩㚱⛐⋼⭂⚳䘬㯠ᷭ⛘⛨炻ṵ䃞⎗ẍ
䓛婳審⃵ˤ劍Ⱄ㬌䧖ね㱩炻ぐ⎗㕤䫔 3 㪬㍸ὃ伶⚳⛘⛨炻⎒
天䫎⎰䦭⊁⋼⭂䘬㇨㚱℞Ṿ㡅ẞ炻ṵ䃞⎰屯㟤審⃵ˤぐ⽭枰
㕤䫔 9 㪬㊯㖶ぐ㕤忚ℍ伶⚳㗪ㆾ忚ℍ伶⚳ᷳ⇵炻㗗⒒ᶨᾳ䦭
⊁⋼⭂⚳䘬⯭㮹ˤ
Completing line 10. You must complete line 10 if you
are a student or researcher claiming an exemption from
taxation on your noncompensatory scholarship or
fellowship grant income under a tax treaty.
⠓⮓䫔 10 㪬ˤ ⤪㝄ぐẍ⬠䓇ㆾ䞼䨞⒉幓↮炻㟡㒂䦭⊁
⋼⭂⯙朆墄⃇⿏⤔⬠慹⍲≑⬠慹㓞ℍ䓛婳䦭⊁審⃵炻ぐ⽭枰
⠓⮓䫔 10 㪬ˤ
Nonresident alien student or researcher who
becomes a resident alien. You must use Form W-9 to
claim an exception to a saving clause. See Nonresident
alien who becomes a resident alien, earlier, for a general
explanation of saving clauses and exceptions to them.
ㆸ䁢⢾䯵
䯵⯭㮹䘬
䘬朆⯭㮹⢾
⢾䯵⬠䓇ㆾ䞼䨞⒉ˤ ぐ⽭枰ἧ
䓐 W-9 堐㟤䓛⟙審⃵ᾅ䔁㡅㫦ˤ㚱斄ᾅ䔁㡅㫦䘬ᶨ凔㊯⺽
⍲℞ἳ⢾ね㱩炻婳⍫教ᶲ㔯ˬㆸ䁢⢾䯵⯭㮹䘬朆⯭㮹⢾䯵Ṣ
⢓˭ᶨ䭨炻ˤ
Example. Article 20 of the U.S.-China income tax
treaty allows an exemption from tax for scholarship income
ἳ⫸烉
烉 伶ᷕ㇨⼿䦭⋼⭂䫔 20 㡅⭡姙㙓⯭伶⚳䘬ᷕ⚳⬠
䓇㇨䌚⼿䘬⤔⬠慹審⃵䲵䦭ˤ㟡㒂伶⚳㱽⼳炻⤪㝄ᶨ⎵⬠䓇
received by a Chinese student temporarily present in the
United States. Under U.S. law, this student will become a
resident alien for tax purposes if his or her stay in the United
States exceeds 5 calendar years. However, paragraph 2 of
the first protocol to the U.S.-China treaty (dated April 30,
1984) allows the provisions of Article 20 to continue to apply
even after the Chinese student becomes a resident alien of
the United States. A Chinese student who qualifies for this
exception (under paragraph 2 of the first protocol) and is
relying on this exception to claim an exemption from tax on
his or her scholarship or fellowship income would complete
Form W-9.
㕤伶⚳徿䔁崭忶Ḽ⸜炻⯙䦭⊁䚖䘬侴妨⮯㚫ㆸ䁢⢾䯵⯭㮹ˤ
䃞侴炻伶ᷕ㡅䲬炷㕤 1984 ⸜ 4 㚰 30 㖍䯥妪炸椾ấ⋼⭂䘬
䫔 2 㭝炻⭡姙ᷕ⚳⬠䓇⌛ἧㆸ䁢伶⚳䘬⢾䯵⯭㮹炻䫔 20 䪈
䘬夷⭂ṵ䃞怑䓐ˤ⎰屯㟤ṓ㚱㬌枭審⃵炷㟡㒂椾枭⋼⭂䘬䫔
2 㭝炸炻᷎㟡㒂㬌枭審⃵䓛婳⤔⬠慹ㆾ≑⬠慹㓞ℍ審⃵䦭枭
䘬ᷕ⚳⬠䓇炻婳㍸Ṍ W-9 堐㟤ˤ
Part III
䫔 III 悐↮
Form W-8BEN must be signed and dated by the beneficial
owner of the amount subject to withholding or the account
holder of an FFI (or an agent with legal authority to act on
the person’s behalf). If Form W-8BEN is completed by an
agent acting under a duly authorized power of attorney for
the beneficial owner or account holder, the form must be
accompanied by the power of attorney in proper form or a
copy thereof specifically authorizing the agent to represent
the principal in making, executing, and presenting the
form. Form 2848, Power of Attorney and Declaration of
Representative, can be used for this purpose. The agent,
as well as the beneficial owner or account holder, may
incur liability for the penalties provided for an erroneous,
false, or fraudulent form.
W-8BEN 堐㟤⽭枰䓙枰丛䲵枸㈋䦭䘬㫦枭䘬⮎䙲㑩㚱Ṣ炻
ㆾ⢾⚳慹圵㨇㥳䘬㇞⎋㊩㚱Ṣ炷ㆾ㑩㚱㱽⭂㪲⇑ẋ堐娚Ṣ䘬
ẋ䎮炸䯥会⍲⠓⮓㖍㛇ˤ劍 W-8BEN 堐㟤䓙䌚⼿㬋⺷㌰㪲
䘬ẋ䎮Ṣẋ堐⮎䙲㑩㚱Ṣㆾ㇞⎋㊩㚱Ṣ⠓⮓炻堐㟤⽭枰旬ᶲ
㬋⺷㌰㪲㚠ㆾ℞∗㛔炻姣㖶㌰㪲娚ẋ䎮Ṣẋ堐䔞ḳṢ⠓⮓ˣ
䯥会⍲㍸Ṍ堐㟤ˤ2848 堐㟤ˣ㬋⺷㌰㪲㚠⍲ẋ堐倚㖶⛯⎗
䓐㕤㬌䚖䘬ˤẋ䎮Ṣˣ⮎䙲㑩㚱Ṣㆾ㇞⎋㊩㚱Ṣ⛯⎗傥暨⯙
㍸ὃ拗婌ˣ嘃`ㆾ㫢姸堐㟤㈧㑼屔ảˤ
If any information on Form W-8BEN becomes
incorrect, you must submit a new form within
30 days unless you are no longer an account
holder of the requester that is an FFI and you will not
receive a future payment with respect to the account.
⤪㝄 W-8BEN 堐㟤ᶲ䘬ảỽ屯㕁㚱拗婌炻ぐ⽭枰
㕤 30 ⣑ℏ慵㕘㍸Ṍ堐㟤炻昌朆ぐᶵℵ㗗䳊⍾堐㟤
䘬⢾⚳慹圵㨇㥳䘬㇞⎋㊩㚱Ṣ炻侴ᶼ⮯Ἦᶵ㚫ℵ
忂忶㬌㇞⎋㓞⍾㫦枭ˤġ
Broker transactions or barter exchanges. Income from
transactions with a broker or a barter exchange is subject
to reporting rules and backup withholding unless Form
W-8BEN or a substitute form is filed to notify the broker or
barter exchange that you are an exempt foreign person.
䴻䲨Ṍ㖻ㆾ㖻屐Ṍ㖻ˤ
ˤἮ冒䴻䲨ㆾ㖻屐Ṍ㖻䘬㓞ℍ⍿䓛⟙夷
You are an exempt foreign person for a calendar year
in which:
x You are a nonresident alien individual or a foreign
corporation, partnership, estate, or trust;
x You are an individual who has not been, and does not
plan to be, present in the United States for a total of 183
days or more during the calendar year; and
x You are neither engaged, nor plan to be engaged during
the year, in a U.S. trade or business that has effectively
connected gains from transactions with a broker or barter
exchange.
x
⭂⍲⁁䓐枸㈋䦭夷旸炻昌朆ぐ⶚㍸Ṍ W-8BEN 堐㟤ㆾ㚧ẋ
堐㟤炻嬻䴻䲨ㆾ㖻屐Ṍ㖻㇨⼿䞍ぐ䘬䌚審⃵⢾⚳Ṣ幓↮ˤ
ぐ㕤㝸ᾳ㙮⸜ℏㆸ䇚䌚審⃵⢾⚳Ṣ䘬㡅ẞ㗗烉
x ぐ㗗朆⯭㮹⢾䯵Ṣ⢓炻ㆾ朆⯭㮹䘬⢾⚳℔⎠ˣ⎰⣍℔⎠ˣ
怢䓊ㆾᾉ妿烊
x ぐ᷎䃉ㆾ䃉妰∫㕤㝸㙮⸜ℏ⛐伶⚳⎰ℙ⯭䔁 183 㖍ㆾẍ
ᶲ烊⍲
x ぐ㰺㚱㕤⸜ℏ⍫冯ㆾ妰∫⍫冯冒伶⚳屧㖻ㆾ㤕⊁⍾⼿⮎晃
䚠斄⇑䙲䘬䴻䲨ㆾ㖻屐Ṍ㖻ˤ
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to provide the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the
right amount of tax.
˪㔯㚠䯉⊾夷⭂忂䞍˫ˤㆹᾹ䳊⍾㬌堐㟤㇨↿䘬屯㕁炻ẍ➟
埴伶⚳⚳䦭⯨䘬㱽ἳˤぐ⽭枰㍸ὃ㚱斄屯㕁炻嬻ㆹᾹ䡢⭂ぐ
㗗⏎⶚思⬰䚠斄㱽⼳炻᷎妰䬿␴㓞⍾怑䔞慹柵䘬䦭㫦ˤ
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
昌朆堐㟤姣㖶㚱㓰䘬 OMB ㍏⇞䶐嘇炻⏎⇯ぐ䃉枰㍸ὃ
⍿˪㔯㚠䯉⊾夷⭂忂䞍˫旸⇞䘬堐㟤㇨天㯪䘬屯㕁ˤ⎒天℞
ℏ⭡⮵➟埴ảỽ⚳䦭㱽夷侴妨㚱慵⣏シ佑炻⛯枰ᾅ䔁㚱斄堐
instructions must be retained as long as their contents may
become material in the administration of any Internal
Revenue law. Generally, tax returns and return information
are confidential, as required by section 6103.
㟤ㆾ℞㊯⺽㇨天㯪䘬屉⊁⟙⏲ㆾ䲨抬ˤᶨ凔ね㱩ᶳ炻㟡㒂䫔
6103 㡅䘬夷⭂炻⟙䦭堐⍲⟙䦭屯㕁䁢ᾅ⭮屯㕁ˤ
The time needed to complete and file this form will
vary depending on individual circumstances. The
estimated average time is:
⠓⮓⍲㍸Ṍ㬌堐㟤㇨暨㗪攻⚈ᾳ⇍ね㱩侴䔘ˤỘ妰⸛
⛯㗪攻䁢烉
Recordkeeping .....................................
Learning about the law or the form ....
Preparing the form ...............................
屯㕁䲨抬 .................................................
Ḯ妋䚠斄㱽⼳ㆾ堐㟤 ...............................
⠓⮓堐㟤 .................................................
2 hr., 52 min.
2 hr., 05 min.
2 hr., 13 min.
2 ⮷㗪 52 ↮揀
2 ⮷㗪 05 ↮揀
2 ⮷㗪 13 ↮揀
If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
send us comments from www.irs.gov/formspubs/. Click on
“More Information” and then on “Give us feedback”.
⤪㝄ぐ⮵ẍᶲỘ妰㚱䔹⓷炻ㆾ゛㍸↢䯉⊾⠓堐䦳⸷䘬
⺢嬘炻ㆹᾹ㦪シ倥⍾ぐ䘬シ夳ˤぐ⎗㕤ẍᶳ䵚䪁䘤復シ夳烉
www.irs.gov/formspubs/ˤ 溆㑲ˬ㚜⣂屯㕁˭᷎㊱ˬ㍸ὃシ
夳˭ˤ
You can write to Internal Revenue Service, Tax
Forms and Publications, SE:W:CAR:MP:TFP, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send Form W-8BEN to this office. Instead, give it to
your withholding agent.
ぐ⎗ẍ㚠朊㕡⺷⮯シ夳⭬⼨ẍᶳ⛘⛨烉Internal
Revenue Service, Tax Forms and Publications,
SE:W:CAR:MP:TFP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224ˤ婳⊧⮯ W-8BEN 堐㟤⭬⇘㬌彎ḳ
嗽炻ㅱṌ䓙枸㈋ẋ䎮嗽䎮ˤ
ĩ㛔㔯ẞᷳᷕ㔯嬗㛔ὃ⍫侫炻ᷕ劙㔯㛔ᷳℏ⭡⤪㚱㬏䔘炻
㤪ẍ劙㔯㛔䁢㸾ˤĪ
ġ