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