I have a 2-part question about the requirement and completion of a W-8BEN.
1. In the section where it asks for the "permanent address", the instructions state "if you do not have a tax residence in any country, your permanent residence is where you normally reside"; does that mean that line 3 of the W-8 could be a USA address?
2. If we have a US business with a valid EIN and the owners/signers/beneficial owners are non-resident aliens, our signature card has a W-9 to certify the business EIN. Do we need the signers to sign W-8BENs? They do not have any personal accounts that would have IRS tax reporting. Is there a specific regulation or IRS document that proves this one way or another?
Opinions expressed are my own.