W-8BEN: Certificate of Foreign Status of Beneficial Owner for United

States Tax Withholding and Reporting (Individuals). Foreign individual or nonresident alien are generally subject to U.S. income tax at a 30% rate on income received from U.S. sources that consists of:

• Compensation for, or in expectation of, services performed
• Interest (including certain original issue discount (OID))
• Dividends Income
• Rental Income
• Annuities
• Premiums
• Royalties
• Substitute payments in a securities lending transaction
• Other fixed or determinable annual or periodical gains profits, or income.

How to complete form 1040-NR