According to the IRS "Instructions for the Requester of Forms W-8" document (Line 8), date of birth is only needed on the W-8BEN form if the withholding agent (the payer) is a US financial institution.
Articles in this section
- How are payee tax forms collected?
- How can we ensure that payees have access to the relevant tax forms for our operating units?
- What if a payee does not know which tax form to complete?
- Do dates of birth need to be collected on tax forms?
- How do I know if a payee has completed the required tax form?
- Which US tax forms are available to payees?
- What are the withholding rates for income that is US sourced?
- Are payees required to provide additional documents when submitting tax forms?
- What other compliance information may be required by payees when filling in tax forms?
- Does Tipalti collect tax and VAT numbers?