W-8BEN

Mar 01, 2024 Last reply: 2 years ago 1 Replies

I'm confused. I looked at the instructions for the W-8BEN and it's not clear (to me, anyway) whether it has to be used by everyone who isn't a US person (so includes resident aliens who aren't green card holders) or just people who are nonresident aliens for tax purposes.



Taxpayer was classified as a nonresident alient in 2022, but passes the substantial presence test for 2023. Does he switch from W-8BEN to W-9?



Thanks for any clarification you can give.



According to Stuart O. Bronstein snipped-for-privacy@lexregia.com:

In the instructions under "Do not use Form W-8BEN if you are described below." it says that a resident alien uses W-9, not W-8.

As I understand it, W-8 forms are for people who will not be filing US tax returns, W-9 for people who will.

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