FATCA Analysis: Completing the Forms W-8BEN, W-8BEN-E and W-8IMY (PDF)
Modifications have recently been made to the forms that foreign individuals and entities complete in conjunction with FATCA. The 2014 Form W-8BEN is for use solely by foreign individuals, while Form W-8BEN-E is for use by entities. Payment recipients with non-beneficial owner status are required to submit Form W-8IMY. This EIA is an analysis of the requirements for completing the new 2014 FATCA versions of the W-8BEN, W-8BEN-E and of W-8IMY.
Prof. William H. Byrnes, IV is the Associate Dean of the Walter H. & Dorothy B. Diamond International Tax & Financial Services Graduate Program. He has achieved authoritative prominence with more than 38 book and compendium volumes, 93 book, treatise and supplement chapters, and 800 articles. Professionally, William Byrnes left Coopers and Lybrand as an Associate Director to full time academia wherein he pioneered online legal education in 1995, thereafter creating the first online LL.M. offered by an ABA accredited law school. He trains and supervises more than 200 professional and government LLM and JSD candidates annually for international tax and money laundering compliance.
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