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Where does a nonresident alien live?

Question: 
What address should we get on the W-8BEN?
Answer: 

The instructions to the W-8BEN give us some help:
Your permanent residence address is the address in the country where you claim to be a resident for purposes of that country’s income tax. If you are completing Form W-8BEN to claim a reduced rate of withholding under an income tax treaty, you must determine your residency in the manner required by the treaty. Do not show the address of a financial institution, a post office box, or an address used solely for mailing purposes. If you do not have a tax residence in any country, your permanent residence is where you normally reside. If you reside in a country that does not use street addresses, you may enter a descriptive address on line 3. The address must accurately indicate your permanent residence in the manner used in your jurisdiction.
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Learn more about Deborah Crawford’s webinar
Accounts for NRAs -- IRS rules have changed

First published on 02/11/2018

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