Answer:
On page 2 of the instruction pamphlet for Form W8BEN, we find: "Generally, a Form W8BEN provided without a U.S. taxpayer identification number (TIN) will remain in effect for a period starting on the date the form is signed and ending on the last day of the third succeeding calendar year, unless a change in circumstances makes any information on the form incorrect. For example, a Form W8BEN signed on [9/30/2003] remains valid through [12/31/2006]. A Form W8BEN furnished with a U.S. TIN will remain in effect until a change in circumstances [such as a change of address to one in the U.S.] makes any information on the form incorrect, provided that the withholding agent reports on Form 1042S at least one payment annually to the beneficial owner who provided the Form W8BEN."
The instructions are in a separate Adobe Acrobat document that can be downloaded from the IRS Web site. Instructions for Form W8BEN
First published on BankersOnline.com 07/07/03
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