W-8BEN.pdf

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Attached to
2027 Semicon Japan Trade Mission Request for Proposals
Solicitation number
0000039843
Issued by
California

About this file

This file is Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting), a federal tax form issued by the Internal Revenue Service. The form is designed for use by foreign individuals who receive income from United States sources and need to establish their foreign tax status for withholding purposes. The document contains instructions clarifying that the form is not appropriate for non-individuals (who should use Form W-8BEN-E), U.S. citizens or residents (who should use Form W-9), individuals with effectively connected income from a U.S. trade or business (who should use Form W-8ECI), individuals receiving compensation for U.S. personal services (who should use Form 8233 or W-4), or intermediaries (who should use Form W-8IMY). The form requires identification of the beneficial owner, including name, country of citizenship, permanent residence address, mailing address, U.S. taxpayer identification number if required, and date of birth.

Part II of the form allows claimants to declare tax treaty benefits by certifying residency in a specific country and specifying applicable tax treaty provisions and withholding rates. Part III contains certification statements under penalties of perjury, wherein the signer must declare that they are the beneficial owner or authorized representative, that the named person is not a U.S. person, that income is either not effectively connected with a U.S. trade or business or qualifies for treaty exemption, and that the beneficial owner is a resident of the treaty country cited. The form further authorizes distribution to any withholding agent controlling or disbursing the relevant income and requires submission of a new form within 30 days if any certification becomes inaccurate. The document includes signature and date fields and references additional instructions available through the IRS website.

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Form W-8BEN (Rev. October 2021)

Department of the Treasury Internal Revenue Service

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

▶ For use by individuals. Entities must use Form W-8BEN-E.

▶ Go to www.irs.gov/FormW8BEN for instructions and the latest information.

▶ Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621

Do NOT use this form if: Instead, use Form:

• You are NOT an individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8BEN-E

• You are a U.S. citizen or other U.S. person, including a resident alien individual . . . . . . . . . . . . . . . . . . . W-9

• You are a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the United States (other than personal services) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8ECI

• You are a beneficial owner who is receiving compensation for personal services performed in the United States . . . . . . . 8233 or W-4

• You are a person acting as an intermediary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8IMY

Note: If you are resident in a FATCA partner jurisdiction (that is, a Model 1 IGA jurisdiction with reciprocity), certain tax account information may be provided to your jurisdiction of residence.

Part I Identification of Beneficial Owner (see instructions) 1 Name of individual who is the beneficial owner 2 Country of citizenship

3 Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address.

City or town, state or province. Include postal code where appropriate. Country

4 Mailing address (if different from above)

City or town, state or province. Include postal code where appropriate. Country

5 U.S. taxpayer identification number (SSN or ITIN), if required (see instructions)

6a Foreign tax identifying number (see instructions) 6b Check if FTIN not legally required

7 Reference number(s) (see instructions) 8 Date of birth (MM-DD-YYYY) (see instructions)

Part II Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions) 9 I certify that the beneficial owner is a resident of within the meaning of the income tax treaty between the United States and that country.

10 Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph of the treaty identified on line 9 above to claim a % rate of withholding on (specify type of income):

Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:

Part III Certification Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further certify under penalties of perjury that:

• I am the individual that is the beneficial owner (or am authorized to sign for the individual that is the beneficial owner) of all the income or proceeds to which this form relates or am using this form to document myself for chapter 4 purposes;

• The person named on line 1 of this form is not a U.S. person;

• This form relates to:

(a) income not effectively connected with the conduct of a trade or business in the United States;

(b) income effectively connected with the conduct of a trade or business in the United States but is not subject to tax under an applicable income tax treaty;

(c) the partner’s share of a partnership’s effectively connected taxable income; or

(d) the partner’s amount realized from the transfer of a partnership interest subject to withholding under section 1446(f);

• The person named on line 1 of this form is a resident of the treaty country listed on line 9 of the form (if any) within the meaning of the income tax treaty between the United States and that country; and

• For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner. I agree that I will submit a new form within 30 days if any certification made on this form becomes incorrect.

Sign Here

▲ I certify that I have the capacity to sign for the person identified on line 1 of this form.

Signature of beneficial owner (or individual authorized to sign for beneficial owner) Date (MM-DD-YYYY)

Print name of signer

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 25047Z Form W-8BEN (Rev. 10-2021)

Version A, Cycle 7

INTERNAL USE ONLY

DRAFT AS OF

September 27, 2021 Form W-8 BEN (Rev. October 2021)

SE:W:CAR:MP

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) Form W-8BEN (Rev. October 2021) Rev. October 2021. Catalog Number 25047Z.

Department of the Treasury Internal Revenue Service Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) ▶ For use by individuals. Entities must use Form W-8BEN-E.▶ Go to www.irs.gov/FormW8BEN for instructions and the latest information.

▶ Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621 O M B Number 1545-1621. For Paperwork Reduction Act Notice, see separate instructions.

Do NOT use this form if:

Instead, use Form:

• You are NOT an individual W-8BEN-E

• You are a U.S. citizen or other U.S. person, including a resident alien individual W-9

• You are a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the United States (other than personal services) W-8ECI

• You are a beneficial owner who is receiving compensation for personal services performed in the United States 8233 or W-4

• You are a person acting as an intermediary W-8IMY Note: If you are resident in a FATCA partner jurisdiction (that is, a Model 1 IGA jurisdiction with reciprocity), certain tax account information may be provided to your jurisdiction of residence.

Part I Identification of Beneficial Owner (see instructions) U.S. taxpayer identification number (SSN or ITIN), if required (see instructions) 6b Check if FTIN not legally required Part II Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions) within the meaning of the income tax treaty between the United States and that country.

Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph % rate of withholding on (specify type of income):

Part III Certification Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further certify under penalties of perjury that:

• I am the individual that is the beneficial owner (or am authorized to sign for the individual that is the beneficial owner) of all the income or proceeds to which this form relates or am using this form to document myself for chapter 4 purposes;

• The person named on line 1 of this form is not a U.S. person;

• This form relates to:

(a) income not effectively connected with the conduct of a trade or business in the United States;

(b) income effectively connected with the conduct of a trade or business in the United States but is not subject to tax under an applicable income tax treaty;

(c) the partner’s share of a partnership’s effectively connected taxable income; or

(d) the partner’s amount realized from the transfer of a partnership interest subject to withholding under section 1446(f);

• The person named on line 1 of this form is a resident of the treaty country listed on line 9 of the form (if any) within the meaning of the income tax treaty between the United States and that country; and

• For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner. I agree that I will submit a new form within 30 days if any certification made on this form becomes incorrect.

Sign Here I certify that I have the capacity to sign for the person identified on line 1 of this form.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 25047Z Form W-8BEN (Rev. 10-2021)

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