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W-8 and W-9 Instructions

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For questions concerning which W-8 or W-9 form to use with a specific supplier, please contact:

Tracy Greenup
Director II Finance
325 Jesse Hall
Columbia, MO  65211
573-882-7092
greenupt@missouri.edu

2 3 W-8BEN Information 3 W-8BEN Form 4 W-8BENE Information 4 4 W-8EXP Information 4 4 W-8IMY Information 4 4 W-8ECI Information 4


Additional Information pertaining to which form to use:

W-9
Use this form to provide your correct TIN to the person who is required to file an information return with the IRS to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.  For more information, click .
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W-8BEN
Give this form to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding. Submit Form W-8BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding.  For more information, click
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W-8BEN-E
This form is used by foreign entities to document their status for purposes of chapter 3 and chapter 4, as well as other code provisions.  For more information, click .
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W-8EXP (CONTACT APSS BEFORE USING THIS FORM!)
If you receive certain types of income, you must provide Form W-8EXP to:

  • Establish that you are not a U.S. person,
  • Claim that you are the beneficial owner of the income for which Form W-8EXP is given, and
  • Claim a reduced rate of, or exemption from, withholding as a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession.

For more information, click .
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W-8IMY (CONTACT APSS BEFORE USING THIS FORM!)
This form may serve to establish foreign status for purposes of sections 1441, 1442, and 1446.  For more information, click .
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W-8ECI (CONTACT APSS BEFORE USING THIS FORM!)
You must give Form W-8ECI to the withholding agent or payer if you are a foreign person and you are the beneficial owner of U.S. source income that is (or is deemed to be) effectively connected with the conduct of a trade or business within the United States.  For more information, click .
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Reviewed 2024-07-24


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