For PublishersW-8 Forms Guide for Publishers Based Outside of the United States
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W-8 Forms Guide for Publishers Based Outside of the United States

As a withholding agent, and as directed by the Foreign Account Tax Compliance Act (FATCA), Atla is required by the United States Internal Revenue Service (IRS) to collect the appropriate W-8 form from any entity based outside the U.S. to establish the entity’s status. These forms help determine the appropriate tax withholding or exemption necessary for any U.S.- sourced income being paid.

W-8BEN-E:

The W-8BEN-E is to be completed by entities outside the United States, not individuals. Since Atla is not a financial institution, only a portion of the approximately 30 fields are required to be completed before Atla is able to issue payment. However, other parts might also be necessary when conducting business with other withholding agents. As such, you may need to seek legal guidance from a tax professional outside of Atla with specific business use inquires. Form W-8BEN-E is valid three years from when it has been signed, unless a change in circumstances makes the information provided on the form W-8BEN-E inaccurate. Form W-8BEN-E and Instructions.

For Atla’s use, entities based outside the U.S. must complete Parts I, III (if the benefit of an eligible tax treaty is being claimed), and XXX. If any required field is not complete as indicated below, the W-8BEN-E is considered invalid and will be rejected.

Part I – Identification of Beneficial Owner, requires the entity based outside the U.S. to identify the beneficial owner of the payment, including: name, address, entity type, FATCA status, and US and/or Foreign Taxpayer Identification Number (TIN):

  • Line 1:Organization name
  • Line 2:Country where the organization was incorporated (corporations) or located (other entities)
  • Line 4:Organization status (Chapter 3): select the appropriate status
  • Line 5:Organization status (Chapter 4): select the appropriate status

Note: The status chosen on Line 5 will determine which of Parts IV-XXVII must be completed. Each entity outside the U.S. must accurately determine the appropriate Chapter 4 Status to be reported.

  • Line 6: Permanent, physical address within the country your organization claims tax residency.

Note: Street address, city, town, state or province, and postal code (if available), and country are required. You cannot use a P.O. box, in-care-of address, or an address used solely for mailing purposes unless it is the only address you use and it appears within your organizational documents as your registered address.

  • Line 8 and/or 9b: US/Foreign Tax Identification Number (TIN)
    • Line 8 (US TIN) should be completed if the entity has a US TIN
    • Line 9b (Foreign TIN) should be completed if the entity has a Foreign TIN

Note: A US or Foreign TIN is required to claim the benefits of a tax treaty

Part III – Claim of Tax Treaty Benefits, must be completed if the entity is attempting to claim eligibility under a valid tax treaty article, or seeking a reduction or exemption to tax withholding on payments issued by Atla. Please review IRS Tax Treaty Tables.

  • Line 14:Claim of Tax Treaty Benefits
    • Line a: Name of country where entity is a tax resident (if tax treaty exists between US and that country)
    • Line b: The box immediately after “b.” and preceding the text must be marked if claiming tax treaty benefits on payments issued by Atla
      • If the tax treaty benefit claimed is subject to a Limitation of Benefits (LOB) provision, that appropriate box must be checked

Note: The IRS has published a list of LOB articles within Tax Treaty Table 4.

  • Line 15:If claiming a tax treaty benefit, there are three additional lines that must be completed:
    • The Article and Paragraph number of the Tax Treaty between the US and the country listed on Line 14a under which the benefit is claimed;
    • The reduced rate of withholding under the tax treaty;
    • The type of income expected to be paid by Atla

Note: if the tax treaty includes additional conditions which must also be met in order to claim the reduced rate of withholding, the entity must indicate how it has met such additional conditions in the space provided

Part XXX – Certification, is stating that the signatory of the W-8BEN-E is empowered to sign on behalf of the entity.

  • SIGN HERE: A physical (non-electronic) signature is required by a person authorized to sign on behalf of the organization.
    • Electronic signatures by a person authorized to do so are only acceptable if they also include a time/date stamp, and an accompanying statement that indicates the form has been electronically signed.
      • Simply typing your name into the signature line is not an electronic signature and is not considered valid.
    • PRINT NAME: Printed name of the person who has signed the Form W-8BEN-E
    • DATE: Date of signature in the required format of Month/Day/Year
    • The box under the signature line must also be checked by the signatory, further certifying to their legal capacity in signing.

Additional Information on other W-8 Forms for entities outside the U.S.:

  • Form W-8BEN – Similar to the W-8BEN-E, this form is used for payment to individuals solely claiming status outside the U.S. or treaty benefits. Form W-8BEN and Instructions.
    • Parts I and III are required.
    • Part II should be completed if the individual is attempting to claim eligibility under a valid tax treaty article or seeking a reduction or exemption to tax withholding on payments issued by Atla. Please review IRS Tax Treaty Tables.
  • Form W-8EXP – Generally used for payments to governments outside the U.S., tax-exempt organizations, and other similar entity types. If the entity based outside the U.S. indicates tax exemption under U.S. tax law, they must also provide an accompanying IRS determination letter or a letter of opinion from a U.S. attorney attesting that the organization would likely obtain tax-exempt status from the IRS. A U.S. taxpayer identification number must also be provided. Form W-8-EXP and Instructions.
    • Parts I, II and IV are required.
    • The status chosen on Part I Line 4 will determine whether Part III is required.