IRS: Form W-8BEN – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

For use by individuals. Entities must use Form W-8BEN-E. Individuals must give Form W-8BEN to the withholding agent or payer if they are a nonresident alien who is the beneficial owner of an amount subject to withholding, or an account holder of an FFI (Foreign Financial Institution) documenting themself as a nonresident alien.