W-8 FORMS (Foreign Alien or Entity)

A W-8 form for all foreign aliens/entities is needed for all payments. There are four types of W-8 forms. The foreign alien/entity will need to determine the type of form that applies to them. The brief description of each form is listed below. Please refer to the instruction forms for specific details about each W-8 form.

W-8BEN-E or W-8BEN

Used primarily by entities and individuals to claim foreign status or treaty benefits. It is also used by an individual to claim treaty benefits for royalty/passive income.

Instructions W-8BEN-E: http://www.irs.gov/pub/irs-pdf/iw8bene.pdf
Form: http://www.irs.gov/pub/irs-pdf/fw8bene.pdf

Instructions W-8BEN: http://www.irs.gov/pub/irs-pdf/iw8ben.pdf
Form: http://www.irs.gov/pub/irs-pdf/fw8ben.pdf


Used primarily by the payee or beneficial owner indicting that all the income listed on the form is effectively connected with the conduct of a trade or business within the United States.

Instructions: http://www.irs.gov/pub/irs-pdf/iw8eci.pdf
Form: http://www.irs.gov/pub/irs-pdf/fw8eci.pdf


Used by the following entities to claim exemption from tax withholding, foreign governments, foreign tax exempt organization, foreign private foundation, government of a U.S. possession, or foreign central bank of issue

Instructions: http://www.irs.gov/pub/irs-pdf/iw8exp.pdf
Form: http://www.irs.gov/pub/irs-pdf/fw8exp.pdf


Used by an intermediary, a withholding foreign partnership, a withholding foreign trust, or flow through entity.

Instructions: http://www.irs.gov/pub/irs-pdf/iw8imy.pdf
Form: http://www.irs.gov/pub/irs-pdf/fw8imy.pdf

College for Creative Studies, Attn: Business Office, 201 E. Kirby Detroit, MI 48202
Fax: 313-664-7619