W-8/W-8BEN Forms

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

A W-8 form is required of foreign vendors (with 30% withholding unless exempt or lessened by treaty) when:

• Services will be performed in the U.S. (includes honorariums, rent, display, or use fees)
• Royalties, software licenses, broadcast rights, or other intellectual or intangible property.

Foreign individuals complete the W-8BEN

Foreign entities complete the W-8BEN-E

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

For further questions regarding foreign payments or W-8 forms please reference the Tax Office of Regulatory Accounting and Reporting website or contact them directly at 801-422-7100 or tax@byu.edu.

Updated: July 23, 2026