IRS Form: Foreign Entity Withholding Instructions (IRC §1446)

Oct. 13, 2021, 5:00 AM

Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), and instructions released October 12 with changes made to reflect statutory and regulatory changes. New line 9c, “FTIN not legally required,” has been added for account holders otherwise required to provide an FTIN (foreign taxpayer identification number) on line 9b to indicate that they are not legally required to obtain an FTIN from their jurisdiction of residence the instructions state. Line 14 instructions have been updated to include representations required by entities that are resident in a foreign country that has entered into ...

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