We have a vendor coming from Canada. They are unfamiliar with the W-8BEN form. Are they eligible for non-withholding due to our tax treaty with Canada? Do they need to have a U.S. TIN to qualify for non-withholding?

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They will need an ITIN, which they can apply for by mailing in Form W-7, Application for an Individual Taxpayer Identification Number (ITIN). For more on ITINs, click here.

Then they should then provide you with form W8BEN. (Regarding form W8BEN, see the Instructions for Form W-8BEN, Form W-8BEN, and Instructions for Requester of Form W-8BEN...

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