How to fill out a W-8BEN

The W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting) is an official IRS form used by non-U.S. individuals to certify their foreign status for tax purposes. This form ensures that the correct amount of tax is withheld from U.S.-sourced income, such as payments received through Lumanu, and may allow individuals to claim benefits under a tax treaty between their country and the United States.

The W-8BEN form is required for:

• Non-U.S. individuals receiving U.S.-sourced income.

• Individuals who wish to claim a reduced tax withholding rate under an applicable tax treaty.

• W-8BEN: For individuals.

• W-8BEN-E: For foreign businesses/entities.

Foreign businesses should complete Form W-8BEN-E, which also allows them to claim tax treaty benefits if applicable. Both forms help determine eligibility for reduced U.S. tax rates on income.

If you have additional questions about completing Form W-8BEN, please contact Lumanu Support at vendors@lumanu.com for assistance.

Line 1: Your Name

Enter your full name as the beneficial owner of the income.

Line 2: Country of Citizenship

Provide your country of citizenship. If you are not a resident of the country where you hold citizenship, enter your country of residence. Dual citizens should enter the country where they are both a resident and a citizen on the date they complete the form.

Note: If you hold U.S. citizenship (even with dual citizenship), you should not fill out Form W-8BEN.

Line 3: Permanent Residence Address

Enter your permanent address (tax home). This address should not be a P.O. Box or the address of a financial institution. Make sure to include your postal code and country.

Line 4: Mailing Address (if different)

If your mailing address differs from your permanent residence, provide it as well.

Line 5: U.S. Taxpayer Identification Number (if required)

If applicable, enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). If you don’t have one, skip to Line 6.

Line 6: Foreign Tax Identifying Number (if applicable)

• Enter your Foreign Tax Identification Number (FTIN) if you don’t have an SSN or ITIN.

• If an ITIN is not legally required, check the box in 6(b).

Line 8: Date of Birth

Provide your birthdate in mm-dd-yyyy format.

Line 9: Country of Tax Treaty

If you're claiming tax treaty benefits, enter the name of the foreign country whose tax laws apply. The country must have a tax treaty with the United States.

Line 10: Special Rates or Conditions (if applicable)

If you are entitled to special withholding rates or conditions (e.g., as a student or researcher), provide the details here. Others may also use this line if their tax treaty benefits require them to meet specific conditions not addressed elsewhere on the form.

In this section, certify under penalties of perjury that the information on the form is accurate and that you are not a U.S. person.

Sign the form and include the date of completion in mm-dd-yyyy format.

The United States has tax treaties with many countries. Residents of these countries may qualify for reduced tax rates on U.S. income. Examples include:

• Canada

• Finland

• Israel

• Japan

• Mexico

• Philippines

• Switzerland

• Turkmenistan

• United Kingdom

• Venezuela

For a complete list, refer to the IRS website.