FORM W-8BEN - Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Form W-9 - Request for Taxpayer Identification Number and Certification
Generally, a foreign person is subject to US tax on its US source income. Most types of US source income received by a foreign person are subject to US tax of 30%. A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person’s country of residence and the United States. The tax is generally withheld from the payment made to the foreign person.
During the tax year, you may receive Form W-8BEN or W-9 from your bank or lender with a request to complete and return - DO NOT COMPLETE FORM W-9 - this form is only relevant to US residents. Please follow the instructions below for completing Form W-8BEN and submit directly to your bank or lender.
Fill-In Form W-8BEN - http://www.irs.gov/pub/irs-pdf/fw8ben.pdf
Instructions for Completing Form W-8BEN