#W 9 pdf signature series#
Therefore, all foreign vendors must provide a W-8BEN-E even if no EIN, ITIN or SSN exists, unless another W-8 series form is provided. The W-8BEN-E is used to confirm that a vendor is a foreign entity and must be provided even if the vendor is not claiming a tax treaty reduction or exemption from withholding. W-8BEN-E : The payment is exempt from US tax under a tax treaty and beneficial the owner has an EIN, ITIN or SSN.Please refer to for more detailed form instructions. For example, an international vendor who submits a W-8BEN with a valid SSN and requests tax treaty benefits, will not have to re-submit the W-8BEN as long as Vanderbilt applies tax treaty benefits to at least one payment to the vendor each calendar year (and reports on Form 1042-S). (Calendar Year #1 is 2015 Calendar Year #2 is 2016 and Calendar Year #3 is 2017).Ī W-8BEN that does have an ITIN or SSN remains in effect until a change in circumstances makes any information on the form incorrect, provided that Vanderbilt issues at least one payment to the vendor per calendar year that is reportable on Form 1042-S.
For example, a W-8BEN signed on September 1, 2014, without an ITIN or SSN remains valid through December 31, 2017. A valid W-8BEN must be provided before payment is issued by Vanderbilt.Ī W-8BEN that doesn't have an ITIN or SSN is valid for three calendar years from the date it is signed unless a change in circumstances makes any of the information on the form incorrect. Therefore, all foreign vendors must provide a W-8BEN even if no ITIN or SSN exists, unless another W-8 series form is provided. The W-8BEN is used to confirm that a vendor is a foreign person and must be provided even if the vendor is not claiming a tax treaty reduction or exemption from withholding. W-8BEN : The payment is exempt from US tax under a tax treaty and the beneficial owner has an ITIN or SSN.The specific W-8 form used by the international vendor depends on the type of payment being paid and the status of the business itself. With regards to business payments, the EIN, ITIN or SSN can only be used by the vendor for US business tax obligations and cannot be used for US personal tax obligations. International vendors must submit a US withholding certificate (W-8 series of forms) with an Employer Identification Number (EIN), Individual Taxpayer Identification Number (ITIN) or Social Security Number (SSN) in order to claim an exemption from or reduction in withholding. IRS Tax Forms in the W-8 Series (W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, W-8IMY) Wellbeing Campus and Community Resources.