Payments to Foreign Corporations Performing Services in the U.S.

Foreign Corporations will need to complete the W8BEN and mark box10 for zero percent withholding. They must have a U.S. Employer Identification Number (EIN) to receive tax treaty benefits. If they do not have a U.S. EIN, they will need to complete Form SS-4 to obtain one using the instructions below. If we do not receive a U.S. EIN, we are required by law to withhold 30% tax on the payment. This information may also be found on the IRS web site and U.S. Tax Treaties web site.