The IRS has released a revised Form W-8BEN-E and Instructions in draft.  Significant changes have been made to the chapter 3 treaty certification (limitation on benefits) in Part III. Other modifications include a box on line 5 in Part I to indicate if the account is not a financial account and clarification of the documentation requirements for FFIs that are nonreporting pursuant to an applicable IGA.

• pdf FORM W-8BEN-E (02-16) DRAFT (244 KB)
• pdf INSTRUCTIONS W-8BEN-E (02-16) DRAFT (315 KB)