Our accounting department has developed a substitute W-8BEN-E for non-FATCA type payments. How do I submit this to the IRS to see if they will accept it?


We are unaware that the IRS performs reviews of substitute forms. We spoke with Mr. Siders, IRS information reporting specialist (ID# 1002856356), who did not know of any such review services and was familiar only with Publication 1179—which deals with substitute 1099 and similar reporting forms, but does not address W-9 or W-8 forms.

On the IRS web site we found a W-8 instruction page with these instructions for Substitute Forms W-8. A key take-away here:
A substitute Form W-8 is valid only if it contains the same penalties of perjury statement and certifications as the official forms and the required signature. However, if the substitute form is contained in some other business form, the words “information on this form” may be modified to refer to that portion of the business form containing the substitute form information. The design of the substitute form must be such that the information and certifications that are being attested to by the penalties of perjury statement clearly stand out from any other information contained in the form.

We recommend you review your substitute form against this set of instructions

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