U.S.A.: FATCA: IRS publishes updated Form W-8BEN (Rev. July 2017) and instructions - update
Clearstream Banking1 would like to inform customers that on 20 July 2017, the U.S. Internal Revenue Service (IRS) published updated form W-8BEN Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) on their website.
The updated form is available on the IRS website.
The related instructions provide clarifications in regards to the following and can be accessed on the IRS website:
- Guidance for when a foreign TIN or date of birth is required to be included on the Form W-8BEN;
- Guidance about the use of electronic signatures.
Clearstream Banking may continue to accept the January 2017 version until the end of 2017.
This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice. |