FATCA - IRS to issue final version of Form W-8BEN-E for 2014 “very soon” 

March 25:  The IRS has posted the following statement about the pending release of Form W-8BEN-E, Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities):
New 2014 Form W-8BEN-E is not available yet. Form W-8BEN revision 2006 remains available for use by entities; however, the 2006 revision does not reflect the changes made by the Foreign Account Tax Compliance Act (FATCA). New 2014 Form W-8BEN (revision date 2014) is for use solely by individuals. Please consult Treasury Regulations section 1.1471-3T(c) for rules governing account documentation and section 1.1471-3T(d)(1) for specific information about the use of a pre-FATCA Form W-8. New 2014 Form W-8BEN-E will be released in its final version very soon and will be posted in the “Current Year Forms” section on irs.gov.

Late last week, the IRS indicated that Form W-8BEN-E was available, but instead of the form, a message appeared stating that the form would be available “soon.”


The IRS today posted the above text message. There have been reports circulating among tax professionals that the IRS is not able to post Form W-8BEN-E before March 26, 2014.




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