IRS Tax Forms in the W-8 Series (W-

IRS Tax Forms in the W-8 Series (W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, W-8IMY)

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. 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.

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.

W-8BEN : The payment is exempt from US tax under a tax treaty and the beneficial owner has an ITIN or SSN.
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. Therefore, all foreign vendors must provide a W-8BEN even if no ITIN or SSN exists, unless another W-8 series form is provided. A valid W-8BEN must be provided before payment is issued by Vanderbilt.

A 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. For example, a W-8BEN signed on September 1, 2014, without an ITIN or SSN remains valid through December 31, 2017. (Calendar Year #1 is 2015; Calendar Year #2 is 2016 and Calendar Year #3 is 2017).

A 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, 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). Please refer to http://www.irs.gov/pub/irs-pdf/iw8ben.pdf for more detailed form instructions.

結果 (中文) 1:

IRS Tax Forms in the W-8 Series (W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, W-8IMY) 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. 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.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.W-8BEN : The payment is exempt from US tax under a tax treaty and the beneficial owner has an ITIN or SSN.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. Therefore, all foreign vendors must provide a W-8BEN even if no ITIN or SSN exists, unless another W-8 series form is provided. A valid W-8BEN must be provided before payment is issued by Vanderbilt.A 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. For example, a W-8BEN signed on September 1, 2014, without an ITIN or SSN remains valid through December 31, 2017. (Calendar Year #1 is 2015; Calendar Year #2 is 2016 and Calendar Year #3 is 2017).有 ITIN 或 SSN 的 W 8BEN 保持有效，直到情况发生变化，使窗体上的任何信息不正确，提供，范德比尔特问题至少一个付款给供应商每个日历年，即报告形式 1042年-s例如，国际供应商提交与有效的 SSN W 8BEN 和要求税收条约的好处，不会重新提交 W 8BEN，只要范德比尔特适用税收条约的好处至少一个付款给供应商每个日历年 （和报告形式 1042年-S）。请参阅 http://www.irs.gov/pub/irs-pdf/iw8ben.pdf 形式的更详细说明。

結果 (中文) 3:

在国税局表格W-8系列（W-8BEN，w-8ben-e中给出的规定，，，）国际供应商必须提交美国扣税凭证（W-8系列形式）与雇主识别号码（EIN），个别纳税人识别号（ITIN）或社会安全号码（SSN）为了在代扣免除或减少索赔。至于商务支付，EIN，它或SSN只能由美国企业纳税义务并不能用于美国供应商使用个人纳税义务。由国际厂商使用的特定W-8形式取决于支付工资和业务本身的状态类型。W-8BEN：支付根据税收协定免除美国税收及实益拥有人有ITIN或SSN。的W-8BEN是用来确认一个供应商是一个外国的人，必须即使卖家不是声称税收协定减免拒绝提供。因此，所有的外国供应商必须即使不在存在或SSN提供W-8BEN，除非提供一系列表格W-8。一个有效的W-8BEN付款前必须出具范德比尔特提供。一个没有在W-8BEN或SSN的有效期为自签字除非发生变化的情况下做出的任何形式的不正确的信息之日起三个日历年。例如，一个W-8BEN签署于2014年9月1日，而在2017年12月31日或SSN仍然有效。（日历年# 1 2015；历年# 2是2016日历年# 3是2017）。一个没有ITIN或W-8BEN SSN仍然有效，直到发生变化的情况下对形式错误的任何信息，但范德比尔特问题至少一个付款给供应商，每年度报告上如1042-s.，国际厂商提交W-8BEN与一个有效的SSN和申请税收协定待遇，不需要重新提交W-8BEN只要Vanderbilt适用税收协定待遇至少一个支付每个日历年的供应商（和形式1042-s报道）。请参阅http://www.irs.gov/pub/irs-pdf/iw8ben.pdf更详细的形式说明。