This section is where you can claim a reduced tax rate based on a tax treaty between your country and the United States.

🧾 What's a tax treaty?
Tax treaties are agreements between two countries to prevent double taxation and set reduced tax rates on certain types of income. The U.S. has tax treaties with over 60 countries.

💡 Why this matters:

Without treaty benefits	With treaty benefits (example)
30% withheld on dividends	15% withheld on dividends
30% withheld on interest	0% withheld on interest
30% withheld on royalties	0-10% withheld on royalties

The exact rates depend on your country's treaty with the U.S. and the type of income.

✅ Should you complete Part II?

YES, complete Part II if:
→ Your country has a tax treaty with the U.S.
→ You want to claim a reduced withholding rate on your income
→ The type of income you're receiving is covered by the treaty

NO, skip Part II if:
→ Your country doesn't have a tax treaty with the U.S.
→ You don't want to claim treaty benefits
→ You're providing this form only to establish foreign status (not for reduced withholding)

Check the IRS website at IRS.gov/Individuals/International-Taxpayers/Tax-Treaties. You can also look at Publication 901, U.S. Tax Treaties, which lists all treaty countries and summarizes the rates. The payer will withhold at the standard 30% rate. You're not required to claim treaty benefits even if you're eligible — but most people want the lower rate!

W-8BEN Form

Part II: Claim of Tax Treaty Benefits — Overview

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