what are w 8 forms 
w 8 forms are internal revenue service irs forms that foreign individuals and businesses must file to verify their country of residence for tax purposes certifying that they qualify for a lower rate of tax withholding although the w 8 forms are issued by the irs they are submitted only to payers or withholding agents not to the irs failure to submit the form may result in a withholding at the full 30 rate that applies to foreign entities 1who can file w 8 forms w 8 forms are filled out by foreign individuals or entities that lack u s citizenship or residency but have worked in the u s or earned income in the u s this usually applies to foreign domiciled businesses and non resident aliens for example a nonresident foreigner who earns interest or dividends from u s issued securities would likely file a w 8ben while a foreign nonprofit with operations in the u s might need to file form w 8eci former u s residents who earn retirement income or who occasionally perform freelance work for u s clients might also have to submit the form to reduce their tax withholdings a u s citizen or resident alien will never have to complete a w 8 form foreign individuals or businesses that earn income in the u s must pay a 30 tax on certain income types the w 8 form will collect information on who the individual or business is where they re from and the types of income earned 1