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EIN with a W8BEN

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  • dave
    http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.htm l Some people use a W8BEN form..I found this also on this topic. Foreign Persons
    Message 1 of 1 , Jun 4, 2011
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      http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.htm
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      Some people use a W8BEN form..I found this also on this topic.


      Foreign Persons and IRS Employer Identification Numbers


      Foreign entities that are not individuals (i.e., foreign corporations, etc.)
      and that are required by Treasury Regulation 1.1441-1(e)(4)(viii) to have a
      federal Employer Identification Number (EIN) in order to claim an exemption
      from withholding because of a tax treaty (claimed on Form W-8BEN) need to
      submit <http://www.irs.gov/pub/irs-pdf/fss4.pdf> Form SS-4 Application for
      Employer Identification Number to the Internal Revenue Service in order to
      apply for such an EIN. Those foreign entities filing Form SS-4 for the
      purpose of obtaining an EIN in order to claim a tax treaty exemption and
      which otherwise have no requirements to file a U.S. income tax return,
      employment tax return, or excise tax return, should comply with the
      following special instructions when filling out Form SS-4. When completing
      line 7b of Form SS-4, the applicant should write "N/A" in the block asking
      for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When
      answering question 10 on Form SS-4, the applicant should check the "other"
      block and write or type in immediately after it one of the following phrases
      as most appropriate:

      "For W-8BEN Purposes Only"
      "For Tax Treaty Purposes Only"
      "Required under Reg. 1.1441-1(e)(4)(viii)"
      "897(i) Election"

      If questions 11 through 17 on Form SS-4 do not apply to the applicant
      because he has no U.S. tax return filing requirement, such questions should
      be annotated "N/A". A foreign entity that completes Form SS-4 in the manner
      described above should be entered into IRS records as not having a filing
      requirement for any U.S. tax returns. However, if the foreign entity
      receives a letter from the IRS soliciting the filing of a U.S. tax return,
      the foreign entity should respond to the letter immediately by stating that
      it has no requirement to file any U.S. tax returns. Failure to respond to
      the IRS letter may result in a procedural assessment of tax by the IRS
      against the foreign entity. If the foreign entity later becomes liable to
      file a U.S. tax return, the foreign entity should not apply for a new EIN,
      but should instead use the EIN it was first issued on all U.S. tax returns
      filed thereafter.

      To expedite the issuance of an EIN for a foreign entity, please call
      215-516-6999. This is not a toll-free call.

      http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.htm
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