FATCA - IRS issues final version of Form W-8BEN-E for 2014 

March 30:  The IRS released the final version of Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), for 2014.

Read text of Form W-8BEN-E [PDF 263]


The Form W-8BEN-E is intended to be completed by a non-U.S. entity who is certifying it is the non-U.S. beneficial owner of a payment of income for current withholding tax purposes (under Chapters 3 and 61) as well as to provide its FATCA status as either payee or account holder of a foreign financial institution (under Chapter 4).




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