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According to U.S. Internal Revenue Service regulations, foreign persons must provide proper certification of all interest bearing accounts held at U.S. banks. Certification requires completing Form W-8BEN (Certificate of Foreign Status of Beneficial Owner) and providing the bank a properly executed copy of that document. Accounts not properly certified are subject to U.S. withholding tax of 28% on the interest income received.
Form W-8BEN (Certificate of Foreign Status of Beneficial Owner) and instructions for completing the form are available from IRS or U.S. Post offices. Or, you may obtain the forms and instructions by clicking the links below and printing the forms.
1200 Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (21K) Adobe PDF
1200 Inst W-8BEN Instructions (55K) Adobe PDF