The W-8BEN-E object contains the form fields included in IRS Form W-8BEN-E. The object appears in the data property of the form object where the formType is w8beneOct2021. Properties are named so that they can be easily traced back to the official IRS form. You may want to compare the object to the official IRS Form W-8BEN-E for reference.
Form W-8BEN-E includes space for one signature. The signer is identified as the authorizedSigner in the party property of the signature object.
The IRS revises tax forms from time to time. When forms are revised by official bodies, a new form type will be provided by Nextform. The old form type will remain available, to avoid unexpected changes in fields and disruptions to integrations.
{
"businessName": "Business, Inc.",
"incorporationCountry": "ca",
"disregardedEntity": "Virtucon",
"chapter3Status": "corporation",
"chapter3IsHybrid": null,
"chapter4Status": null,
"residenceAddress": "1234 Main Street",
"residenceCity": "Vancouver",
"residenceState": "BC",
"residencePostalCode": "A1A 1A1",
"residenceCountry": "ca",
"mailingAddress": null,
"mailingCity": null,
"mailingState": null,
"mailingPostalCode": null,
"mailingCountry": null,
"usTaxId": null,
"giin": null,
"foreignTaxId": "548134964",
"foreignTaxIdNotRequired": false,
"referenceNumber": null,
"part2Chapter4Status": null,
"part2Address": null,
"part2City": null,
"part2State": null,
"part2PostalCode": null,
"part2Country": null,
"part2Giin": null,
"part3Country": null,
"part3Provision": null,
"part3OtherCitation": null,
"part3IsResident": false,
"part3Citation": null,
"part3Rate": null,
"part3IncomeType": null,
"part3Explanation": null,
"part4Name": null,
"part4ACertified": null,
"part4BCertified": null,
"part5Certified": null,
"part6Certified": null,
"part7Name": null,
"part7Certified": null,
"part8Certified": null,
"part9Certified": null,
"part10ACertified": null,
"part10BCertified": null,
"part10CCertified": null,
"part10DCertified": null,
"part11ACertified": null,
"part11BCertified": null,
"part11CCertified": null,
"part12Certified": null,
"part12Country": null,
"part12Model": null,
"part12Treatment": null,
"part12TrusteeName": null,
"part12TrusteeType": null,
"part13Certified": null,
"part14ACertified": null,
"part14BCertified": null,
"part15ACertified": null,
"part15BCertified": null,
"part15CCertified": null,
"part15DCertified": null,
"part15ECertified": null,
"part15FCertified": null,
"part16Certified": null,
"part17Certified": null,
"part18Certified": null,
"part19Certified": null,
"part19Date": null,
"part20Certified": null,
"part20Date": null,
"part21Certified": null,
"part21Date": null,
"part22Certified": null,
"part23ACertified": null,
"part23AExchange": null,
"part23BCertified": null,
"part23BEntity": null,
"part23BExchange": null,
"part24Certified": null,
"part25Certified": null,
"part26ACertified": true,
"part26BCertified": null,
"part26CCertified": true,
"part27Certified": null,
"part28Name": null,
"part28Certified": null,
"substantialUsOwners": [
{
"name": "Robert Smith",
"address": "1234 Main Street, Vancouver, CA",
"tin": "548134964"
},
{
"name": "Steven Michaels",
"address": "5678 Broad Street, Vancouver, CA",
"tin": "648134967"
}
]
}Note that form W-8BEN-E has many optional properties. This is due to the fact that a sizeable chunk of the form is a list of certifications that relate to the Chapter 4 status of an organization.
The full name of the organization that is the beneficial owner.
The two-letter ISO country code associated with the beneficial owner's place of incorporation.
Name of disregarded entity receiving the payment, if applicable.
The Chapter 3 status or entity type. Valid values are:
Boolean indicating if the entity is a hybrid making a treaty claim.
The Chapter 4 status or entity type. Valid values are:
The physical address of the beneficial owner's residence.
The city of the beneficial owner's residence.
The state of the beneficial owner's residence.
The postal code of the beneficial owner's residence.
The two-letter ISO country code associated with the beneficial owner's residence.
The mailing address of the beneficial owner, if different than the physical address.
The city of the beneficial owner's mailing address.
The state of the beneficial owner's mailing address.
The postal code of the beneficial owner's mailing address.
The two-letter ISO country code associated with the beneficial owner's mailing address.
A nine-digit U.S. tax identification number, which can be either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).
The tax identification number associated with the beneficial owner's country of residence.
A boolean value indicating when a foreign tax id is not legally required. Take note that this is a negative statement, mirroring the wording on the official W-8BEN form. As such, a true value indicates that a foreign tax ID is not legally required. For the countries listed on this IRS web page, a foreign tax ID number is not legally required. The IRS may add countries to this list over time.
Optional field for reference numbers. Note that if you would like to attach an internal user account number to the form, you will want to set the reference field on the session object rather than rely on the reference number field.
The Chapter 4 status of the disregarded entity. Valid values are:
The address of the disregarded entity, if different than the physical address.
The city of the disregarded entity.
The state of the disregarded entity.
The postal code of the disregarded entity.
The two-letter ISO country code associated with the disregarded entity.
The GIIN of the disregarded entity.
The two-letter ISO country code associated with the claim of tax treaty benefits.
The limitation on benefits provision. Valid values are:
Article and paragraph cited from the treaty with LOB provision.
The qualified resident status as it relates to line 14c of the form.
Article and paragraph cited from the treaty with withholding provision.
The withholding rate claimed for tax treaty purposes. For example, a 15% rate would be represented as 0.15.
The type of income for tax treaty purposes. Valid values are:
An optional explanation for the tax treaty claimed.
Name of sponsoring entity as it relates to Part IV of the form.
1st certification in Part IV of the form.
2nd certification in Part IV of the form.
Certification in Part V of the form.
Certification in Part VI of the form.
Name of sponsoring entity as it relates to Part VII of the form.
Certification in Part VII of the form.
Certification in Part VIII of the form.
Certification in Part IX of the form.
1st certification in Part X of the form.
2nd certification in Part X of the form.
3rd certification in Part X of the form.
4th certification in Part X of the form.
1st certification in Part XI of the form.
2nd certification in Part XI of the form.
3rd certification in Part XI of the form.
Certification in Part XII of the form.
Country in Part XII of the form.
Model in Part XII of the form. Valid values are:
Treatment under IGA provisions in Part XII of the form.
Trustee name in Part XII of the form.
Trustee type in Part XII of the form. Valid values are:
Certification in Part XIII of the form.
1st certification in Part XIV of the form.
2nd certification in Part XIV of the form.
1st certification in Part XV of the form.
2nd certification in Part XV of the form.
3rd certification in Part XV of the form.
4th certification in Part XV of the form.
5th certification in Part XV of the form.
6th certification in Part XV of the form.
Certification in Part XVI of the form.
Certification in Part XVII of the form.
Certification in Part XVIII of the form.
Certification in Part XIX of the form.
Date of formation in Part XIX of the form.
Certification in Part XX of the form.
Date filed for bankruptcy in Part XX of the form.
Certification in Part XXI of the form.
Date of determination letter in Part XXI of the form.
Certification in Part XXII of the form.
1st certification in Part XXIII of the form.
Exchange as it relates to the 1st certification in Part XXIII of the form.
2nd certification in Part XXIII of the form.
Entity as it relates to the 2nd certification in Part XXIII of the form.
Exchange as it relates to the 2nd certification in Part XXIII of the form.
Certification in Part XXIV of the form.
Certification in Part XXV of the form.
1st certification in Part XXVI of the form.
2nd certification in Part XXVI of the form.
3rd certification in Part XXVI of the form.
Certification in Part XXVII of the form.
Name of sponsoring entity in Part XXVIII of the form.
Certification in Part XXVIII of the form.
Array of objects containing the name, address, and tin of substantial U.S. owners of passive NFFE. The value is an array of objects with a name address and tin property. Reference the example object above for more details.