W-8BEN-E for International Organizations: Status and Instructions

Form W-8BEN-E contains special provisions for international organizations, recognizing their unique status in the global financial system. If you represent such an institution, correct identification on the form is key to applying the appropriate tax exemptions and benefits.

This guide explains who qualifies as an "International organization" and provides step-by-step instructions for completing the related sections of Form W-8BEN-E.

Who Qualifies as an 'International Organization'?

It's important to understand that this status is not intended for any non-governmental organization operating in several countries. The "International organization" status is reserved for intergovernmental organizations created by treaties between sovereign states.

• United Nations (UN)
• World Bank
• International Monetary Fund (IMF)
• North Atlantic Treaty Organization (NATO)
• World Health Organization (WHO)

As we will see, Form W-8BEN-E provides two main criteria for confirming this status.

Step-by-Step Path for an International Organization on Form W-8BEN-E

For an international organization, the form-filling process is very clear and leads to a special section designed specifically for it.

Step 1: Choose Chapter 3 Status

In Part I, Line 4, you check the box next to 'International organization.' This is the primary identification of your institution.

Step 2: Choose the Corresponding FATCA Status in Chapter 4

Next, in Part I, Line 5, you must choose the appropriate status for FATCA purposes. For an international organization, this step is simple—you choose the same-named status 'International organization.'

Step 3: Complete Part XIV

This choice automatically requires you to complete Part XIV — 'International Organization.' This section is your main field for certification. Here you need to choose one of two options:

Option 28a: For organizations recognized in the U.S. This box should be checked if your organization is officially recognized as international under a specific provision of the U.S. Tax Code (section 7701(a)(18)).

Option 28b: For other intergovernmental organizations. This option is for organizations that may not have official recognition under the U.S. code but meet other criteria. You certify that your organization:

Conclusion

• Is comprised primarily of foreign governments.
• Is recognized as an intergovernmental or supranational organization under foreign law or has a headquarters agreement with a foreign government.
• The organization's income does not benefit private persons.
• Is not engaged in commercial financial activities (like an insurance company or bank) with respect to the payments for which this form is submitted.

The path for an international organization on Form W-8BEN-E is direct and logical: choosing the status in Chapter 3 leads to a similar choice in Chapter 4, which in turn requires completing Part XIV. The key point in this process is making the correct choice between options 28a and 28b, which depends on the formal status of your organization under U.S. law and international agreements.