U.S. · Payroll and employer forms
W-8BEN-E chapter 3 status.
Line 4 entity types, line 5 FATCA statuses and the part each one sends you to.
Chapter 3 status is line 4 of Form W-8BEN-E: check the one box that matches your entity type under U.S. tax principles, not under the law of a treaty country. Line 5 is a separate chapter 4 (FATCA) status. Individuals do not use this form: they use Form W-8BEN, which has no chapter 3 status line.
Look up a line 4 or line 5 option
Result
Line 4 and line 5 options
| Option | What the IRS says | Where it leads |
|---|---|---|
| Line 4: Corporation | Check if you are a corporation under U.S. tax principles (not under the law of the treaty country). | Form W-8BEN-E line 4 |
| Line 4: Partnership | Hybrid rule: if you receive a treaty-claim payment as a partnership you must also answer “Yes” to the hybrid-entity question and complete Part III. A foreign partnership with no treaty claim generally uses Form W-8IMY. | Line 4 and Part III |
| Line 4: Simple trust | Hybrid rule applies when claiming treaty benefits (answer “Yes”, complete Part III). A foreign simple trust with no treaty claim generally uses Form W-8IMY. | Line 4 and Part III |
| Line 4: Complex trust | Check if you are a complex trust under U.S. tax principles. | Form W-8BEN-E line 4 |
| Line 4: Grantor trust | Hybrid rule applies when claiming treaty benefits (answer “Yes”, complete Part III). A foreign grantor trust with no treaty claim generally uses Form W-8IMY. | Line 4 and Part III |
| Line 4: Estate | Check if you are an estate under U.S. tax principles. | Form W-8BEN-E line 4 |
| Line 4: Disregarded entity | Hybrid rule applies when claiming treaty benefits (answer “Yes”, complete Part III). A disregarded entity with a GIIN, or a branch of an FFI, may also complete Part II. | Line 4, Part II or III |
| Line 4: Tax-exempt organization | Only entities tax-exempt under section 501(c) should check this. Use the W-8BEN-E only to claim a treaty rate or a Code exception other than section 501(c), or to document an FFI account. | Form W-8BEN-E line 4 |
| Line 4: Private foundation | A private foundation checks this instead of “Tax-exempt organization.” | Form W-8BEN-E line 4 |
| Line 4: Foreign Government - Controlled Entity | See Temporary Regulations section 1.892-2T to decide whether an entity is controlled by a foreign government. Claiming section 115(2), 501(c), 892, 895 or 1443(b) status generally uses Form W-8ECI or W-8EXP, unless claiming treaty benefits. | Line 4 (or W-8ECI/W-8EXP) |
| Line 4: Foreign Government - Integral Part | See Temporary Regulations section 1.892-2T for the integral-part test. Claiming section 115(2), 501(c), 892, 895 or 1443(b) status generally uses Form W-8ECI or W-8EXP, unless claiming treaty benefits. | Line 4 (or W-8ECI/W-8EXP) |
| Line 4: Central Bank of Issue | Check if you are a foreign central bank of issue. Claiming effectively connected U.S. income generally uses Form W-8ECI or W-8EXP. | Form W-8BEN-E line 4 |
| Line 4: International organization | Check if you are an international organization. Claiming section 115(2), 501(c), 892, 895 or 1443(b) status generally uses Form W-8ECI or W-8EXP, unless claiming treaty benefits. | Form W-8BEN-E line 4 |
| Line 5: Nonparticipating FFI | Includes an FFI related to a Reporting IGA FFI other than a deemed-compliant FFI, participating FFI, or exempt beneficial owner. | No extra part |
| Line 5: Participating FFI | Do not check this if you are in a jurisdiction treated as having an IGA in effect; check Reporting Model 1 or 2 FFI instead. | No extra part |
| Line 5: Reporting Model 1 FFI | For a reporting FFI resident in, or organized under the laws of, a Model 1 IGA jurisdiction. | No extra part |
| Line 5: Reporting Model 2 FFI | For a reporting FFI resident in, or organized under the laws of, a Model 2 IGA jurisdiction. | No extra part |
| Line 5: Registered deemed-compliant FFI | Other than a reporting Model 1 FFI, sponsored FFI, or nonreporting IGA FFI covered in Part XII. See the instructions. | See instructions |
| Line 5: Sponsored FFI | Sponsored FFI status. | Part IV |
| Line 5: Certified deemed-compliant nonregistering local bank | Certified deemed-compliant status. | Part V |
| Line 5: Certified deemed-compliant FFI with only low-value accounts | Certified deemed-compliant status. | Part VI |
| Line 5: Certified deemed-compliant sponsored, closely held investment vehicle | Certified deemed-compliant status. | Part VII |
| Line 5: Certified deemed-compliant limited life debt investment entity | Certified deemed-compliant status. | Part VIII |
| Line 5: Certain investment entities that do not maintain financial accounts | Status as printed on the form. | Part IX |
| Line 5: Owner-documented FFI | Also the box for an owner-documented FFI treated as a nonreporting IGA FFI under an applicable IGA. | Part X |
| Line 5: Restricted distributor | Status as printed on the form. | Part XI |
| Line 5: Nonreporting IGA FFI | Check this, not registered deemed-compliant, if you are treated that way under an applicable IGA, and give your GIIN. | Part XII |
| Line 5: Foreign government, government of a U.S. possession, or foreign central bank of issue | Status as printed on the form. | Part XIII |
| Line 5: International organization (chapter 4) | Status as printed on the form. | Part XIV |
| Line 5: Exempt retirement plans | Status as printed on the form. | Part XV |
| Line 5: Entity wholly owned by exempt beneficial owners | Status as printed on the form. | Part XVI |
| Line 5: Territory financial institution | Status as printed on the form. | Part XVII |
| Line 5: Excepted nonfinancial group entity | Status as printed on the form. | Part XVIII |
| Line 5: Excepted nonfinancial start-up company | Status as printed on the form. | Part XIX |
| Line 5: Excepted nonfinancial entity in liquidation or bankruptcy | Status as printed on the form. | Part XX |
| Line 5: 501(c) organization | Status as printed on the form. | Part XXI |
| Line 5: Nonprofit organization | A nonprofit in an IGA jurisdiction that meets the “active NFFE” definition should not check a box on line 5 when documenting an account holder; it gives an IGA certification instead. | Part XXII |
| Line 5: Publicly traded NFFE or NFFE affiliate of a publicly traded corporation | Status as printed on the form. | Part XXIII |
| Line 5: Excepted territory NFFE | Status as printed on the form. | Part XXIV |
| Line 5: Active NFFE | Status as printed on the form. | Part XXV |
| Line 5: Passive NFFE | Status as printed on the form. | Part XXVI |
| Line 5: Excepted inter-affiliate FFI | Status as printed on the form. | Part XXVII |
| Line 5: Direct reporting NFFE | Status as printed on the form. | No extra part |
| Line 5: Sponsored direct reporting NFFE | Status as printed on the form. | Part XXVIII |
| Line 5: Account that is not a financial account | Check this to document an account with a foreign financial institution that is not a financial account under Regulations section 1.1471-5(b)(2). | No extra part |
Line 4 versus line 5
Line 4 (“Chapter 3 Status (entity type)”) says what kind of entity you are for U.S. withholding under chapter 3: corporation, partnership, trust, estate and so on. Line 5 (“Chapter 4 Status (FATCA status)”) says how you are classified for FATCA. The instructions say you must provide a chapter 4 status only if you are the payee of a withholdable payment or documenting a financial account you hold with an FFI that asked for the form. If you give the form to an FFI solely to document yourself as an account holder for chapter 4 purposes, you do not need to complete line 4. For most chapter 4 statuses you also complete the matching part before signing.
When the W-8BEN-E is the wrong form
The form lists who should not use it. A U.S. entity or U.S. citizen or resident uses Form W-9. A foreign individual uses Form W-8BEN (or Form 8233). A person claiming that income is effectively connected with a U.S. trade or business uses Form W-8ECI, unless claiming treaty benefits. A foreign partnership, simple trust or grantor trust generally uses Form W-8IMY unless claiming treaty benefits, and so does anyone acting as an intermediary. A foreign government, international organization, central bank of issue, tax-exempt organization or private foundation claiming section 115(2), 501(c), 892, 895 or 1443(b) status generally uses Form W-8ECI or W-8EXP.
The hybrid-entity question
If you check disregarded entity, partnership, simple trust or grantor trust and the payment involves a treaty claim, you must answer “Yes” to the hybrid-entity question and complete Part III. The instructions allow “No” only when the form is used solely to document an account holder of an FFI with no withholdable payment or reportable amount, or solely to document status as a participating payee for section 6050W.
Worked example
Kestrel Software Ltd., a corporation organized in Ireland, receives U.S. royalty payments and claims treaty benefits. On line 4 it checks “Corporation”. If the payment is a withholdable payment, it also needs a line 5 chapter 4 status that fits, and it completes the part that status names. It does not check “Partnership” or a trust box, so the hybrid-entity question does not come up. To see how a treaty rate changes the amount withheld, use the W-8BEN treaty rate calculator.
Where to send it
The form says to give it to the withholding agent or payer and not to send it to the IRS. The instructions are the 10/2021 edition; check the IRS form page for a newer revision before relying on a part number.
Sources
- Form W-8BEN-E (Rev. October 2021): Line 4 chapter 3 status boxes, line 5 chapter 4 status boxes with part references, and the “Do NOT use this form for” list. Read November 2, 2026.
- Instructions for Form W-8BEN-E (10/2021): Line 4 and line 5 instructions, the hybrid-entity rule, and the tax-exempt and private foundation rules. Read November 2, 2026.
IRS page last reviewed April 30, 2026. Option names and part numbers are from the October 2021 revision.
Frequently asked questions
What is chapter 3 status on Form W-8BEN-E?
It is line 4, “Chapter 3 Status (entity type).” You check the one box for your classification under U.S. tax principles, such as corporation, partnership, simple trust, estate or disregarded entity.
Is there a chapter 3 status on Form W-8BEN for individuals?
No. Form W-8BEN is for foreign individuals and has no entity-type line. Entities use Form W-8BEN-E.
What is the difference between chapter 3 and chapter 4 status?
Line 4 is the entity type for U.S. withholding under chapter 3. Line 5 is the FATCA classification under chapter 4, and most chapter 4 statuses send you to a separate certification part of the form.
Who should check “Tax-exempt organization” on line 4?
Only entities tax-exempt under section 501(c). A private foundation checks “Private foundation” instead.
When do I answer yes to the hybrid entity question?
When you check disregarded entity, partnership, simple trust or grantor trust and the payment involves a treaty claim. You then complete Part III.
Not tax or legal advice
This page summarizes IRS and USCIS instructions and is not tax, legal or financial advice. A payroll provider, CPA, enrolled agent or attorney can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.