Chart of IRS forms for contributors

(This chart is not a substitute for you obtaining independent tax advice)
Type of Person(s) Receiving
Payments
Source of Service Income

Claiming Treaty Rate
Reduction Benefits on
US Services Income
US Services Non-US Services Only
Individual
US W-9 W-9 N/A
Non-US W-8BEN (1),(2),(3) W-8BEN (1)

8233 (6)

Corporation
US W-9 W-9 N/A
Non-US

W-8ECI (7) W-8BEN (1)
W-8BEN (Parts I & II
completed) (6)
W-8BEN (1),(2),(3)
Partnership
US W-9 W-9 N/A
Non-US and not
claiming treaty
benefits

W-8ECI (7)
W-8IMY (2),(4) + W-
8BEN (1) from each of
its non-US partners +
W-9 from each of its
US partners (6) +
allocation statement
(8)
N/A

W-8IMY (2),(4) + W-
8BEN (1) from each
of its non-US
partners + W-9 from
each of its US
partners (6) +
allocation statement
(8),(3)
Non-US and claiming
treaty benefits on its
own behalf
N/A N/A
W-8BEN (Parts I & II
completed) (5),(6),(8)
Non-US and claiming
treaty benefits on
behalf of its partners
N/A W-8IMY (4)

W-8IMY (4),(6) + W-
8BEN (Parts I & II
completed) (6),(8) from
each of its foreign
partners + W-9 from
each of its US partners
(6) + allocation
statement (8)


1. Only Part 1 of Form W-8BEN must be completed. Used to document status as a non-US person.
2. EIN/ITIN not required on line 6.
3. 30% will be withheld on portion of payment attributable to US Services (unless attributable to a documented US
person).
4. Part I, line 3 must be completed.
5. Can only claim treaty benefits on its own behalf if permitted under the applicable tax treaty.
6. EIN/ITIN must be provided on form.
7. Used to indicate that the services income is effectively connected to a US trade or business.
8. See form instructions or consult tax advisor.