Form W-8BEN: Certificate of Foreign Status for U.S. Tax

Form W-8BEN: Certificate of Foreign Status for U.S. Tax

February 26, 2014

Purpose

Form W-8BEN should be completed by:

  • Nonresident individuals to claim a tax treaty exemption from federal tax withholding (or a reduced tax rate), on a non-service payment issued by UCLA, UCOP or UC Merced. Such payments include:
  • Fellowships and scholarships
  • Copyright royalties
  • Industrial royalties
  • Foreign entities to document their tax status as a foreign entity, or claim a tax treaty exemption on a payment of U.S. source income from UCLA, UCOP or UC Merced.

How to Get Form W-8BEN

  • Nonresident individuals who receive tax reportable non-service payments are set up with records on GLACIER. Form W-8BEN will be generated automatically by GLACIER if the individual is eligible for a tax treaty exemption. The W-8BEN should be submitted to Payroll Services along with the individual’s other GLACIER records.
  • Foreign entities who receive payments from UCLA, UCOP, or UC Merced, can go to the IRS website for Form W-8BEN and instructions. The completed form should be submitted to Payroll Services for review.

Questions?

For more information, contact Payroll Services by phone at (310) 267-5774 or by email.