W-8/W-8BEN Forms

When W-8/W-8BEN Forms Are Required

The most common instance where W-8 forms are required is for tax treaties. Treaty benefits are not automatic and require certain paperwork to claim.

To claim treaty benefits on payments of royalties (etc.) and scholarships, the recipient needs to provide BYU with a Form W-8 BEN for individuals and Form W-8 BEN E for entities.

To claim treaty benefits on payments for services (including honorariums), the recipient needs to provide BYU with a Form W-8 BEN for individuals and Form W-8 BEN E for entities.

All forms require a U.S. Taxpayer Identification Number to claim treaty benefits.

For further questions regarding W-8 forms please contact Preston Back with the Regulatory Accounting and Reporting Office at 801-422-8098.