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These instructions supplement the instructions for Forms W-8BEN, W-8BEN-E, About Form 1042, Annual Withholding Tax Return for U.S. Source Income of More In Forms and Instructions Give Form W-8 BEN to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amountIndividuals must use Form W-8BEN. Go to irs.gov/FormW8BENE for instructions and the latest information. W-8BEN (Individual) or Form 8233. If you are completing Form W-8BEN to claim a reduced rate of withholding under an income tax treaty, you must determine your residency in the manner required by Information about Form W-8 BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), including recent Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals). Form W-8BEN-E, Certificate of