If you work with Layman Poupard Publishing in some capacity, you may be asked to complete a U.S. Internal Revenue Service (IRS) tax form. There are two primary types:
- W-9 for U.S. Domestic Individuals or Entities
- W-8BEN or W8-BEN-E for Non-U.S. Individuals or Entities
- W-8EXP for Non-U.S. Tax Exempt Entities
Instructions for W-9 (U.S. Residents and Entities)
If you are a U.S. resident or entity and already have a U.S. Individual Taxpayer Identification Number (ITIN), Social Security Number (SSN), or Employer Identification Number (EIN), please complete IRS FORM W-9. Instructions and the form can be found here: https://www.irs.gov/pub/irs-pdf/fw9.pdf
Instructions for W-8BEN, W-8BEN-E , W-8EXP (Non-U.S. Individuals and Entities)
For non-U.S. Residents, United States tax law mandates a 30% tax withholding, with the following exceptions:
- Individuals with residence in a country that has a tax treaty with the U.S. and who submit a completed W-8BEN tax form. If your country has a tax treaty with the U.S. and you submit a W-8BEN, we will deduct taxes according to the requirements of that treaty.
- Entities located in a country that has a tax treaty with the U.S. and who submit a completed W-8BEN-E tax form. If your country has a tax treaty with the U.S. and you submit a W8-BEN-E, we will deduct taxes according to the requirements of that treaty.
- Tax Exempt Entities who submit at W-8EXP. If your country has a tax treaty with the U.S. and you submit a W-8EXP, we will deduct taxes according to the requirements of that treaty.
NOTE: If no treaty exists, or if you do not submit a W-8BEN, W8-BEN-E, or W-8EXP, we will deduct 30% from payments made, as required by law.
Please make sure you follow the instructions located within the appropriate tax form. Below is a general guideline for these forms, but please refernce the full instructions provided by the IRS:
Non-U.S. ENTITIES, Please Complete a W-8BEN-E and reference INSTRUCTIONS.
NOTE: Part I, Lines 1-6 MUST Be completed; lines 7-9 only require information if applicable; and line 10 is for internal use only. Please reference the full instructions provided by the IRS for all other sections.
Non-U.S. TAX-EXEMPT ENTITIES, Please Complete a W-8EXP.
Non-U.S. INDIVIDUALS, Please Complete a W-8BEN and reference INSTRUCTIONS.
- Items 1-4: Complete the boxes for your full name, street address (and, if different, full mailing address), and country.
- Item 5: Complete if you have a U.S. ITIN or SSN; if you do not, complete item 6 instead with the personal tax number issued you by your country of residence.
- Item 8: Fill in your date of birth.
- Item 9: Note your country of residence.
- Item 10: The “Article” is the relevant section from the U.S. tax treaty with your country. In the space following, enter the corresponding withholding.
- To find your country’s rate, visit irs.gov/Businesses/International-Businesses/United-States-Income-Tax-Treaties—A-to-Z.
- Sign and date the form. Return via fax, email, or post to the person who requested the form from you.