IRS Issues 2006 Form W-8BEN and Instructions

January 27, 2006 – The IRS has issued a January 2006 revision of Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, as well as accompanying instructions. The form is used when distributions are made from IRAs or qualified retirement plans to nonresident aliens. 

The form and instructions may be accessed as follows.
Form W-8BEN – http://www.irs.gov/pub/irs-pdf/fw8ben.pdf
Form W-8BEN instructions – http://www.irs.gov/pub/irs-pdf/iw8ben.pdf