✏️ Enter the tax identification number issued by your country of residence.

This is the number your home country uses to identify you for tax purposes. It goes by different names in different countries:

→ 🇬🇧 UK: National Insurance Number (NIN) or Unique Taxpayer Reference (UTR)
→ 🇨🇦 Canada: Social Insurance Number (SIN)
→ 🇦🇺 Australia: Tax File Number (TFN)
→ 🇩🇪 Germany: Steuer-ID
→ 🇫🇷 France: Numéro fiscal
→ 🇮🇳 India: PAN (Permanent Account Number)

💡 When to provide this:

Required if:
→ You hold an account at a U.S. office of a financial institution (including U.S. branches of foreign banks)
→ AND you receive U.S. source income reportable on Form 1042-S

Optional but helpful:
→ If you're claiming treaty benefits — this can substitute for providing a U.S. TIN on Line 5

🚫 You don't need to provide an FTIN if:
→ You're a resident of a U.S. territory (Puerto Rico, Guam, etc.)
→ Your country is on the IRS's list of jurisdictions that don't issue foreign TINs
→ You meet the requirements for checking the box on Line 6b

Check the box on Line 6b — see the next section. The IRS maintains this list at IRS.gov/businesses/corporations/list-of-jurisdictions-that-do-not-issue-foreign-tins. If your country is on this list, you don't need to provide an FTIN.

W-8BEN Form

Line 6a: Foreign Tax Identifying Number (FTIN)

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