Tax Form Information

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:

  1. W-9 for U.S. Domestic Individuals or Entities
  2. W-8BEN or W8-BEN-E for Non-U.S. Individuals or 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 and W-8BEN-E (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.

NOTE: If no treaty exists, or if you do not submit a W-8BEN or W8-BEN-E, 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. INDIVIDUALS, Please Complete a W-8BEN and reference INSTRUCTIONS.

Part I:
  • 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.
Part II:
Part III:
  • Sign and date the form. Return via fax, email, or post to the person who requested the form from you.