When is Form W-8BEN or W-8BEN-E Required?

BYU–Hawaii asks foreign vendors for U.S. tax information when they are providing the university a service that the benefit is claimed in the United States. The forms are W-8BEN for individuals and W-8BEN-E for entities. Examples of when this form is needed may include website creation, software development, research or book editing. For many travel related expenses, the benefit is claimed outside of the United States and these forms will not be required. Contact purchasing to discuss your specific details.

These forms are also required if a tax treaty is being claimed. Treaty benefits are not automatic and require certain paperwork to claim. To claim treaty benefits on payments of royalties (etc.) and scholarships, the recipient needs to provide BYU with a Form W-8 BEN for individuals and Form W-8 BEN E for entities.

To claim treaty benefits on payments for services (including honorariums), the recipient needs to provide BYUH with a Form W-8 BEN for individuals and Form W-8 BEN E for entities.