Facebook Tax Form W-8BEN: What You Need to Know
If you are a non-U.S. person who earns income from Facebook, such as through Audience Network, Instant Games, or In-Stream Ads, you may need to fill out a tax form called Form W-8BEN. This form is used to certify your foreign status and claim tax treaty benefits, if applicable, to reduce or eliminate withholding taxes on your payments. In this article, we will explain what Form W-8BEN is, why you need it, how to fill it out, how to submit it to Facebook, and how long it is valid for. We will also answer some frequently asked questions about Form W-8BEN.
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What is Form W-8BEN and why do you need it?
Form W-8BEN is a certificate of foreign status of beneficial owner for United States tax withholding and reporting (individuals). It is one of the forms in the series of Forms W-8 that are used by foreign persons (non-U.S. citizens or residents) to establish their tax status with respect to U.S. source income. The purpose of Form W-8BEN is to:
Identify yourself as a foreign person who is the beneficial owner of the income paid or credited to you by a U.S. person;
Claim that you are not subject to withholding tax under chapter 3 (nonresident alien withholding) or chapter 4 (FATCA withholding) of the Internal Revenue Code (IRC);
Claim tax treaty benefits, if eligible, to reduce or exempt your income from withholding tax under chapter 3.
You need to provide Form W-8BEN to Facebook or any other U.S. person who pays you certain types of income that are subject to withholding tax, such as interest, dividends, royalties, rents, services, or other fixed or determinable annual or periodic (FDAP) income. You also need to provide Form W-8BEN to Facebook or any other U.S. person who pays you income that is effectively connected with a U.S. trade or business, such as through a partnership or a branch, unless you provide Form W-8ECI instead.
By providing Form W-8BEN, you are certifying that you are not a U.S. person and that you are the beneficial owner of the income. You are also certifying that you are not acting as an intermediary, agent, nominee, or custodian for another person or entity. Furthermore, you are certifying that you are entitled to claim tax treaty benefits, if applicable, based on your country of residence and the type of income you receive.
If you do not provide Form W-8BEN or another appropriate form, such as Form W-9 for U.S. persons, Facebook or any other U.S. payer may withhold 30% of your income as backup withholding tax under chapter 3 or FATCA withholding tax under chapter 4. You may also be subject to penalties and interest for failing to comply with the U.S. tax reporting and withholding rules.
How to fill out Form W-8BEN step by step
Form W-8BEN is a two-page form that consists of three parts: Part I for identification of beneficial owner, Part II for claim of tax treaty benefits, and Part III for certification. You can download the form from the IRS website or from the Facebook Business Help Center. You can complete the form electronically using a PDF reader or print it out and fill it in by hand. Here are the steps to fill out Form W-8BEN:
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Part I: Identification of beneficial owner
In this part, you need to provide your personal information as the beneficial owner of the income. You need to complete lines 1 to 6 and, if applicable, line 7 and/or 8.
Name, country of citizenship, and address
On line 1, enter your full name as it appears on your passport or other official document. Do not use abbreviations or initials. On line 2, enter your country of citizenship. If you are a dual citizen, enter both countries. On line 3, enter your permanent residence address, which is the address in the country where you claim to be a resident for tax purposes. Do not enter a P.O. box or an in-care-of address. On line 4, enter your mailing address only if it is different from your permanent residence address.
U.S. taxpayer identification number (TIN) or foreign tax identifying number (FTIN)
On line 5, enter your U.S. TIN if you have one. A U.S. TIN is a nine-digit number that is assigned by the IRS or the Social Security Administration (SSA) to identify taxpayers for tax purposes. The most common types of U.S. TINs are Social Security numbers (SSNs) and individual taxpayer identification numbers (ITINs). You may have a U.S. TIN if you have filed a U.S. tax return in the past, applied for an ITIN, or obtained an SSN for work or other purposes.
You need to provide your U.S. TIN on Form W-8BEN if:
You are claiming tax treaty benefits that require a U.S. TIN;
You are receiving income that is effectively connected with a U.S. trade or business;
You are receiving income that is subject to backup withholding;
You are providing the form to a U.S. financial institution that is required to report your account information under FATCA.
If you do not have a U.S. TIN and you need one for any of the reasons above, you can apply for one by filing Form SS-5 with the SSA for an SSN or Form W-7 with the IRS for an ITIN.
On line 6, enter your FTIN if you have one and if your country of residence issues such numbers. An FTIN is a tax identification number that is assigned by your country of residence to identify you as a taxpayer in that country. You may have an FTIN if you have filed a tax return or registered for tax purposes in your country of residence.
You need to provide your FTIN on Form W-8BEN if:
You do not have a U.S. TIN and you are claiming tax treaty benefits;
You are providing the form to a participating foreign financial institution (PFFI) or a registered deemed-compliant foreign financial institution (RDCFFI) that is required to report your account information under FATCA.
If you do not have an FTIN and you need one for any of the reasons above, you can contact your local tax authority or consult a tax professional in your country of residence.
Reference number and date of birth
On line 7, enter a reference number if you have one. A reference number is an identifying number that is assigned to you by the requester of the form, such as Facebook or another U.S. payer, for administrative purposes. You do not need to enter a reference number if you do not have one or if the requester does not provide one.
On line 8, enter your date of birth in the format MM-DD-YYYY. For example, if you were born on January 15, 1990, enter 01-15-1990. You need to provide your date of birth on Form W-8BEN if:
You are providing the form to a PFFI or an RDCFFI that is required to report your account information under FATCA;
You are providing the form to a U.S. financial institution that is required to report your account information under FATCA and you do not have a U.S. TIN.
Part II: Claim of tax treaty benefits
In this part, you need to provide information about the tax treaty benefits that you are claiming, if any. You need to complete lines 9 and 10 and, if applicable, line 11.
Income type and treaty article number
On line 9, enter the type of income that you are receiving from Facebook or another U.S. payer and the article number of the tax treaty between your country of residence and the United States that covers that type of income. For example, if you are receiving royalties from Facebook and you are a resident of Canada, enter "Royalties - Article XII" on line 9.
You can find the type of income and the article number by referring to the tax treaty itself or by using the IRS Publication 901, U.S. Tax Treaties, which provides a summary of the tax treaty provisions for various types of income. You can also consult a tax professional or contact your local tax authority for guidance.
You can claim tax treaty benefits on Form W-8BEN only if:
You are a resident of a country that has a tax treaty with the United States;
You meet the definition of a resident and a beneficial owner under the tax treaty;
You meet any other conditions or limitations specified in the tax treaty for the type of income you receive;
You do not have a permanent establishment or a fixed base in the United States that is attributable to the income you receive.
If you claim tax treaty benefits on Form W-8BEN, you may be able to reduce or exempt your income from withholding tax under chapter 3. The withholding rate may vary depending on the type of income and the tax treaty provisions. For example, some tax treaties provide a zero withholding rate for royalties, while others provide a reduced withholding rate of 5%, 10%, or 15%. You can check the withholding rate for your type of income and your country of residence by using the IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, which provides tables of withholding rates for various types of income and countries.
Conditions for claiming reduced rate of withholding
On line 10, enter any additional information or conditions that are required by the tax treaty for claiming a reduced rate of withholding on your type of income. For example, some tax treaties require that you provide your FTIN, that you meet certain ownership thresholds, or that you satisfy certain activity tests. You can find these conditions by referring to the tax treaty itself or by using the IRS Publication 901 or Publication 515. You can also consult a tax professional or contact your local tax authority for guidance.
If there are no additional conditions for claiming a reduced rate of withholding on your type of income, leave line 10 blank.
Special rates and conditions for certain types of income
On line 11, enter any special rates and conditions that apply to certain types of income that are not covered by line 9 or line 10. For example, some tax treaties provide special rates and conditions for scholarships, fellowships, pensions, alimony, social security payments, or other types of income that are not considered FDAP income or effectively connected income. You can find these special rates and conditions by referring to the tax treaty itself or by using the IRS Publication 901 or Publication 515. You can also consult a tax professional or contact your local tax authority for guidance.
If there are no special rates and conditions for your type of income, leave line 11 blank.
Part III: Certification
In this part, you need to sign and date the form and indicate your capacity in which you are acting. You need to complete line 12.
Signature, date, and capacity in which acting
On line 12, enter your signature, the date you signed the form, and your capacity in which you are acting. You can sign the form electronically or by hand. You must sign the form yourself, unless you are a minor, a person with a disability, or a person under legal incapacity. In that case, you can have a parent, guardian, or other authorized person sign the form on your behalf.
You must also enter the date you signed the form in the format MM-DD-YYYY. For example, if you signed the form on June 21, 2023, enter 06-21-2023. You must sign the form within the calendar year in which you provide it to Facebook or another U.S. payer.
Finally, you must enter your capacity in which you are acting. This means the role or relationship that you have with respect to the income or the beneficial owner. For example, if you are signing the form for yourself as the beneficial owner of the income, enter "Self". If you are signing the form as an authorized representative of the beneficial owner, such as an attorney-in-fact or an agent, enter "Representative" and attach a copy of the power of attorney or other authorization document.
How to submit Form W-8BEN to Facebook
After you fill out Form W-8BEN, you need to submit it to Facebook or any other U.S. payer who pays you income that is subject to withholding tax. You can submit the form electronically or by mail, depending on the method that is available or preferred by the requester of the form.
Download the form from the IRS website or Facebook Business Help Center
You can download Form W-8BEN from the IRS website at . Both sources provide the same version of the form that is updated and valid for 2023.
Complete the form electronically or print it out and fill it in by hand
You can complete Form W-8BEN electronically using a PDF reader that allows you to fill in and save the form. Alternatively, you can print out the form and fill it in by hand using black ink. Make sure that your information is clear and legible. Do not use correction fluid or tape to make changes on the form. If you make a mistake, cross out the incorrect information and write the correct information above or beside it. Do not staple, fold, or damage the form.
Upload the form to your Facebook payment account or send it to the payer or withholding agent
You can upload Form W-8BEN to your Facebook payment account if you receive income from Facebook through Audience Network, Instant Games, or In-Stream Ads. To do so, follow these steps:
Log in to your Facebook payment account at .
Select Settings from the menu on the left side of the screen.
Select Tax Forms from the menu on the top of the screen.
Select Add Tax Form and choose Form W-8BEN from the list of available forms.
Upload the completed and signed Form W-8BEN as a PDF file.
Review and confirm your information and submit the form.
You can also send Form W-8BEN by mail to Facebook or any other U.S. payer or withholding agent who requests the form from you. To do so, follow these steps:
Make a copy of the completed and signed Form W-8BEN for your records.
Mail the original Form W-8BEN to the address provided by the requester of the form.
Keep the copy of the form and the proof of mailing for your records.
How long is Form W-8BEN valid and when do you need to update it?
Form W-8BEN is valid for three calendar years after the end of the year in which you signed it. For example, if you signed Form W-8BEN on June 21, 2023, it is valid until December 31, 2026. You need to provide a new Form W-8BEN to Facebook or any other U.S. payer or withholding agent before the expiration date of your current form.
You also need to update Form W-8BEN if there is a change in your circumstances that affects your tax status or your eligibility for tax treaty benefits. For example, you need to update Form W-8BEN if:
You become a U.S. citizen or resident;
You change your country of residence;
You change your name or address;
You change the type of income you receive or the tax treaty provisions that apply to you;
You become subject to chapter 4 withholding under FATCA.
If any of these changes occur, you need to provide a new Form W-8BEN to Facebook or any other U.S. payer or withholding agent as soon as possible. You also need to provide a new Form W-8BEN if requested by Facebook, the IRS, or any other U.S. authority for verification or audit purposes.
Frequently asked questions about Form W-8BEN
Here are some common questions and answers about Form W-8BEN that may help you understand and complete the form better.
What is the difference between Form W-8BEN and Form W-8ECI?
Form W-8BEN and Form W-8ECI are both forms that are used by foreign individuals to certify their tax status with respect to U.S. source income. However, they are used for different types of income and have different effects on withholding tax.
Form W-8BEN is used for income that is not effectively connected with a U.S. trade or business, such as FDAP income or certain types of income that are covered by special tax treaty provisions. Form W-8BEN is used to claim tax treaty benefits, if eligible, to reduce or exempt the income from withholding tax under chapter 3.
Form W-8ECI is used for income that is effectively connected with a U.S. trade or business, such as income from a partnership or a branch in the United States. Form W-8ECI is used to claim that the income is subject to U.S. income tax on a net basis rather than withholding tax on a gross basis under chapter 3. However, Form W-8ECI does not exempt the income from withholding tax under chapter 4 (FATCA) unless an exception applies.
If you receive both types of income from Facebook or another U.S. payer, you may need to provide both forms depending on your circumstances. You can find more information about Form W-8ECI on the IRS website at .
What if I don't have a U.S. TIN or an FTIN?
If you don't have a U.S. TIN or an FTIN, you may still be able to provide Form W-8BEN and claim tax treaty benefits, depending on the type of income you receive and the tax treaty provisions that apply to you. However, you may be subject to a higher withholding rate or backup withholding if you don't provide a U.S. TIN or an FTIN when required.
If you don't have a U.S. TIN and you need one for any of the reasons mentioned above, you can apply for one by filing Form SS-5 with the SSA for an SSN or Form W-7 with the IRS for an ITIN . You can find more information about how to apply for a U.S. TIN on the IRS website at .
If you don't have an FTIN and you need one for any of the reasons mentioned above, you can contact your local tax authority or consult a tax professional in your country of residence. You can also check the IRS website at to see if your country of residence issues FTINs and what they are called.
What if I am a resident of a FATCA partner jurisdiction?
If you are a resident of a FATCA partner jurisdiction, you may be able to provide Form W-8BEN instead of Form W-8BEN-E, which is a similar form that is used by foreign entities (non-U.S. corporations, partnerships, trusts, etc.) to certify their tax status with respect to U.S. source income. A FATCA partner jurisdiction is a country that has an intergovernmental agreement (IGA) with the United States to implement FATCA, which is a U.S. law that aims to prevent tax evasion by U.S. persons who hold offshore accounts or assets.
If you are a resident of a FATCA partner jurisdiction and you are providing Form W-8BEN to a PFFI or an RDCFFI that is located in your country of residence or another FATCA partner jurisdiction, you do not need to provide a U.S. TIN or an FTIN on line 5 or line 6 of the form. However, you still need to provide your date of birth on line 8 of the form.
If you are a resident of a FATCA partner jurisdiction and you are providing Form W-8BEN to a U.S. financial institution or a PFFI or an RDCFFI that is located in a non-FATCA partner jurisdiction, you may need to provide a U.S. TIN or an FTIN on line 5 or line 6 of the form, depending on the type of income you receive and the tax treaty provisions that apply to you.
You can find out if your country of residence is a FATCA partner jurisdiction and what type of IGA it has with the United States by checking the IRS website at . You can also consult a tax professional or contact your local tax authority for guidance.
What if I am a foreign entity instead of an individual?
If you are a foreign entity instead of an individual, you cannot use Form W-8BEN to certify your tax status with respect to U.S. source income. Instead, you need to use Form W-8BEN-E or another appropriate form in the series of Forms W-8 that are used by foreign entities, such as Form W-8ECI, Form W-8EXP, or Form W-8IMY.
Form W-8BEN-E is a certificate of status of beneficial owner for United States tax withholding and reporting (entities). It is similar to Form W-8BEN but it has more parts and lines to accommodate the different types of foreign entities and their tax classifications under U.S. law and FATCA. You can find more information about Form W-8BEN-E on the IRS website at .
Form W-8ECI is a certificate of foreign person's claim that income is effectively connected with the conduct of a trade or business in the United States (entities). It is similar to Form W-8ECI for individuals but it has additional lines for foreign entities that are partners in a partnership or beneficiaries of a trust that is engaged in a U.S. trade or business. You can find more information about Form W-8ECI on the IRS website at .
Form W-8EXP is a certificate of foreign government or other foreign organization for United States tax withholding and reporting. It is used by foreign governments, international organizations, foreign central banks, and certain other foreign entities that are exempt from withholding tax under chapter 3 or chapter 4 of the IRC. You can find more information about Form W-8EXP on the IRS website at .
Form W-8IMY is a certificate of foreign intermediary, foreign flow-through entity, or certain U.S. branches for United States tax withholding and reporting. It is used by foreign entities that are acting as intermediaries, agents, nominees, or custodians for other foreign persons or entities with respect to U.S. source income. You can find more information about Form W-8IMY on the IRS website at .
If you are not sure which form to use as a foreign entity, you can consult a tax professional or contact your local tax authority for guidance.
Where can I find more information and guidance on Form W-8BEN?
If you need more information and guidance on Form W-8BEN, you can refer to the following sources:
The IRS website at , which provides the form, the instructions, and other related publications and resources;
The Facebook Business Help Center at , which provides the form, the FAQs, and other related articles and videos;
The tax treaty between your country of residence and the United States, which provides the specific provisions and conditions for claiming tax treaty benefits on your type of income;
A tax professional or your local tax authority, who can provide you with personalized advice and assistance based on your situation and circumstances.
We hope that this article has helped you understand and complete Form W-8BEN for Facebook or any other U.S. payer who pays you income that is subject to withholding tax. Remember to keep a copy of the form and update it whenever there is a change in your tax status or eligibility for tax treaty benefits. By doing so, you can ensure that you comply with the U.S. tax reporting and withholding rules and avoid unnecessary taxes and penalties.
Conclusion
Form W-8BEN is a certificate of foreign status of beneficial owner for United States tax withholding and reporting (individuals). It is used by foreign individuals who receive certain types of income from U.S. sources to certify that they are not U.S. persons and that they are eligible for tax treaty benefits, if applicable, to reduce or exempt their income from withholding tax under chapter 3 or chapter 4 of the IRC.
To fill out Form W-8BEN, you need to provide your personal information, your U.S. TIN or FTIN if required, your claim of tax treaty benefits if eligible, and your signature and date. You need to submit Form W-8BEN to Facebook or any other U.S. payer who pays you income that is subject to withholding tax before the payment is made or within the calendar year in which you provide it. You need to update Form W-8BEN every three years or whenever there is a change in your circumstances that affects your tax status or treaty benefits.
If you have any questions or doubts about Form W-8BEN, you can refer to the IRS website, the Facebook Business Help Center, the tax treaty between your country of residence and the United States, a tax professional, or your local tax authority for more information and guidance.
Frequently Asked Questions
Here are some FAQs that may help you with Form W-8BEN:
What is the difference between a beneficial owner and a nominee?
A beneficial owner is a person who has the right to receive the income paid or credited by a U.S. payer, either directly or indirectly through one or more intermediaries. A nominee is a person who holds or receives the income on behalf of another person who is the actual beneficial owner. For example, if you have a bank account in the United States that receives interest income from a U.S. payer, but the account is registered in the name of your friend who acts as your agent, you are the beneficial owner and your friend is the nominee.
What is the difference between chapter 3 withholding and chapter 4 withholding?
Chapter 3 withholding is a type of withholding tax that applies to payments of FDAP income or effectively connected income made to non-U.S. persons under sections 1441 to 1464 of the IRC. Chapter 4 withholding is a type of withholding tax that applies to payments of certain types of U.S. source income made to foreign financial institutions (FFIs) or non-financial foreign entities (NFFEs) under sections 1471 to 1474 of the IRC, also known as FATCA.
What is FATCA and how does it affect me as a foreign individual?
FATCA is the Foreign Account Tax Compliance Act, which is a U.S. law that aims to prevent tax evasion by U.S. persons who hold offshore accounts or assets. FATCA requires FFIs and NFFEs to report certain information about their U.S. account holders or owners to the IRS or to withhold 30% of certain payments made to them if they do not comply with FATCA. FATCA also requires U.S. payers to withhold 30% of certain payments made to FFIs or NFFEs that do not comply with FATCA.
As a foreign individual, FATCA may affect you if you receive payments of U.S. source income from a U.S. payer or from an FFI or an NFFE that is subject to FATCA. You may need to provide Form W-8BEN or another appropriate form to certify your foreign status and claim tax treaty benefits, if eligible, to avoid or reduce withholding tax under chapter 4. You may also need to provide additional information, such as your U.S. TIN, your FTIN, or your date of birth, depending on the type of income you receive and the tax treaty provisions that apply to you.
How can I check the status of my Form W-8BEN with Facebook?
You can check the status of your Form W-8BEN with Facebook by logging in to your Facebook payment account and selecting Settings, Tax Forms, and View Status. You can see if your form has been received, processed, approved, or rejected by Facebook. You can also see the expiration date of your form and the withholding rate that applies to your income based on your form.
How can I correct or update my Form W-8BEN with Facebook?
You can correct or update your Form W-8BEN with Facebook by logging in to your Facebook payment account and selecting Settings, Tax Forms, and Edit Form. You can make changes to your form and upload a new version of it. You can also delete your form and submit a new one if you need to change the type of form you are using.
What are the consequences of providing false or misleading information on Form W-8BEN?
If you provide false or misleading information on Form W-8BEN, you may be subject to penalties and interest for underpayment of tax, fraud, perjury, or other violations of U.S. law. You may also lose the benefit of any tax treaty provisions that you claimed on the form. Furthermore, you may be subject to criminal prosecution and imprisonment for willfully making false statements on the form.
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