Suggestions for Properly Completing Form W-8 or 8233
Shaw will be able to approve your Form W-8 or 8233 more quickly if it is properly completed. Shaw does not provide tax advice so we strongly recommend you consult with your tax advisor before choosing and completing the appropriate Form W-8 or 8233. You may wish to consider these suggestions as you complete the form. While our suggestions pertain to Form W-8BEN and W-8ECI (the most common forms), similar suggestions would apply to whichever form is appropriate to the foreign vendor.
1. Read the form's instructions carefully.
2. Complete all applicable lines or boxes.
3. Do not abbreviate the name of your home country.
4. Do not use a post office box or in-care-of address where indicated on the form.
5. To claim treaty benefits, enter your U.S. taxpayer identification number (line 6).
6. Please include your foreign tax identification number (line 7).
7. Read the certification statement above the signature line carefully.
8. Sign and date the form and include your title where indicated.
9. Specific Form W-8BEN suggestions:
a. Check all boxes on line 9 that apply.
b. If the U.S. has a treaty with the foreign vendor's home country, it is common to see boxes 9a, 9b and 9c all checked.
c. If you claim to be exempt from withholding due to treaty benefits and the fact that you do not have a permanent establishment in the U.S., please complete all blanks on line 10. A common reason used in the space provided is "Beneficial owner does not maintain a permanent establishment in the United States".
10. Specific Form W-8ECI suggestions:
a. Remember that foreign vendors submitting this form must file a U.S. income tax return and pay U.S. income tax on all U.S.-sourced income.
b. On line 9, describe the type of income you expect to receive from Shaw.