INSTRUCTIONS FOR COMPLETING FORM W-8BEN

Part I Identification of Beneficial Owner

  1. Your name

  2. If you are an INDIVIDUAL – insert N/A
    If you are a FOREIGN CORPORATION – insert the country of incorporation

  3. Check box – INDIVIDUAL (if your US property is owned personally) or CORPORATE (if your US property is owned by a foreign corporation)
     
  4. Permanent residence – enter your home country address
     
  5. Mailing address - N/A

  6. Check the SSN or ITIN box (if your US property is owned personally)
    Check the EIN box (if your US property is owned by a foreign corporation)

    7. INDIVIDUAL
    Insert your ITIN if you have one, or if Form W-7 – Application for Individual Taxpayer Identification Number has been submitted to the ITIN unit but you have not received your ITIN, put “applied for” in box 6

    FOREIGN CORPORATION
    Insert your EIN if you have one, or if Form SS-4 - Application for Employer Identification Number has been submitted to the IRS but you have not received your EIN, put “applied for” in box 6

    If you have not applied for either an ITIN (individuals) or EIN (foreign corporations) please contact us for assistance
     

  7. Insert your National Insurance Number or Foreign Corporation Tax Identifying Number – if you wish

  8. N/A

Part II Claim of Tax Treaty Benefits (if applicable)

Check box (a) and insert Treaty Country.
Check box (b) if you have inserted your ITIN or EIN in box 6

Part III

Do not complete

Part IV

Sign and date
Capacity – enter “Beneficial Owner”