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Tax Form Information for Non-US Partners

W-8 BEN Form for Foreign Individuals

IRS Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), is a tax document for non-US persons who earned income in the US.

If you receive certain types of income, you must provide Form W-8 BEN to:

  • Establish that you are not a US person;
  • Claim that you are the beneficial owner of the income for which Form W-8BEN is being provided; and
  • If applicable, claim a reduced rate of, or exemption from, withholding as a resident of a foreign country with which the US has an income tax treaty and who is eligible for treaty benefits.

You must give Form W-8 BEN to the withholding agent or payer if you are a nonresident foreigner who is the owner of an amount subject to withholding, whether or not you are claiming a reduced rate of, or exemption from, withholding.

30% Income Tax Withholding. The Internal Revenue Service (”IRS”) requires Spreadshirt to withhold a certain percentage of federal income tax if a partner is a non-US individual. Under US tax regulations, a mandatory 30% tax is withheld.

Expiration of Form W-8 BEN. A completed and accurate Form-8 BEN will remain in effect for the purposes of establishing foreign status for three years.

Although we provide fillable forms in Account > Tax status, you may also access the forms here: W-8BEN Form. You may also review IRS’s webpage for Form W-8 BEN here.

W-8 BEN-E Form for Foreign Business Entities

Form W-8 BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), is a tax document for non-US businesses and entities that earned income in the US.

If you receive certain types of income, you must provide Form W-8 BEN-E to:

  • Claim that you are the beneficial owner of the income for which Form W-8 BEN-E is being provided; and
  • If applicable, claim a reduced rate of, or exemption from, withholding as a resident of a foreign country with which the United States has an income tax treaty.

You must give Form W-8 BEN-E to the withholding agent or payer if you are a nonresident entity who is the owner of an amount subject to withholding, whether or not you are claiming a reduced rate of, or exemption from, withholding.

30% Income Tax Withholding. The Internal Revenue Service (”IRS”) requires Spreadshirt to withhold a certain percentage of federal income tax if a partner is a non-US business entity. Under US tax regulations, a mandatory 30% tax is withheld.

Expiration of Form W-8 BEN-E. A completed and accurate Form-8 BEN-E will remain in effect for purposes of establishing foreign status for three years.

Although we provide fillable forms in Account > Tax status, you may also access the forms here: W-8BEN Form. You may also review IRS’s webpage for Form W-8 BEN here.

1042-S Form

The IRS 1099 Form, Foreign Person's US Source Income Subject to Withholding, is a year-end federal tax form document given to a non-US individual or entity. This Form is used to report (a) income and (b) amounts withheld.

If applicable, Spreadshirt will fill out a 1042-S Form for a Partner and provide an electronic copy to the Partner. Additionally, as required by law, Spreadshirt will also send a copy to the Internal Revenue Service (”IRS”) and/or State tax authorities. Most 1042-S Forms are required to be provided to Partner by March 15.

You may review additional information on IRS’s website here: IRS 1042-S Form.