How To FIll In A W-8BEN Form From The UK plus SS-4, EIN and Affidavit

If you are a UK based business and want to sell your goods or servies in the USA then you will need to fill in an IRS form known as a W-8BEN.

However, this article is for those who DON'T want to set up a physical presence (i.e. without opening an office or business based in the USA) and who will be paying tax through their normal income tax return in the UK.

In either of the cases above you will need to fill in a W-8BEN form. But with the latter case it is a lot easier!

SS-4 Form

But first you will need to get yourself an EIN number from the IRS in the USA. This is done via form SS-4 available for download here:

http://www.irs.gov/pub/irs-pdf/fss4.pdf

There is also a helper form for this here:

http://www.irs.gov/pub/irs-pdf/iss4.pdf

As we are only dealing with UK entities paying tax in the UK for their US sales, we will only cover the bits relevant to them. SS-4 is actually really simple to fill in. BUT you don't need to do it at all!

Instead telephone the IRS on this US number: 001 267 941 1099 and press option 2. This is a very popular service so you may have to wait 10 minutes or so. When you get an answer you will be asked a series of questions.

After giving your name and address explain that you only want to get an EIN in order to to comply with 'IRS Withholding Regulations' and that you are NOT starting an entity in the US. This will speed up your application massively.

You will be asked when you would like the EIN to be active, say 'this month' if you are not sure when you will start trading and it will be made live more or less immediately.

Hint: be extremely polite and patient and you will be finished inside of 10 minutes tops.

At the end, you will be given your EIN number over the phone. Paperwork will follow in a few weeks, but it is the magic EIN number that you will need now to complete the W-8BEN form.

W-8BEN Form

The W-8BEN form is in four parts. Let's look at each part in turn:

Part 1 Identification of Beneficial Owner

Fill in the details as required. If you are a limited company, tick 'corporation' in section 3 - all the other options for entity are self-explanatory

For section 6 tick the EIN box and fill in your EIN number given you from your SS4 stuff above.

For section 7 enter your UK Tax Number

Enter a reference in section 8 if you want to.

Part 2 Claim of Tax Treaty Benefits

Tick 9a, 9b and 9c. Ignore section 10 if you know of no special rates or conditions (e.g. you are simply selling your goods through, say, Amazon.com). Consult a Tax specialist if you are in any way unsure of course.

Part 3 Notional Principle Contracts

Ignore assuming the same condition and example applies as in section 10 of part 2

Part 4 Certification

Sign, date and add your capacity to fill in the form (eg. Director). NOTE: the date is in US format (MM-DD-YYYY). Also sign and date the affidavit at the foot of the form if you are asked to and agree with it. (I have no idea what happens if you don't do this!).