The United States of America (USA) Internal Revenue Service (IRS) Form W-8 BEN is used to report 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-8 BEN when requested by the withholding agent or

payer whether or not you are claiming a reduced rate of, or

exemption from, withholding.