How to Complete W-8BEN-E form for Your SMSF

The W-8BEN-E Form is required for non-U.S residents, such as Australian SMSFs,  to trade US investments or  receive investment income from U.S.

The only sections to be completed in this form for your SMSF are Part I, Part III, Part XII and Part XXX.

• Item 1. fill in full name of the SMSF exactly as it appears on the SMSF Trust Deed.
• Item 2. Write “Australia”.
• Item 3. Leave blank.
• Item 4. Tick “Complex trust”.
• Item 5. Tick “Nonreporting IGA FFI”.
• Item 6. Provide the SMSF’s principal place of business, or registered office address. Do not provide a PO Box or care-of address.
• Item 7. Leave blank.
• Item 8. Leave blank.
• Item 9a. Leave blank.
• Item 9b. Enter the SMSF’s ABN.
• Item 10. Leave blank.

• Item 14a. Tick box and write “Australia” in the space provided. ( The beneficial owner is a resident of AUSTRALIA within the meaning of the income tax treaty between the Unites States and that country.)
• Item 14b. Tick 2 boxes. 1) Tick the first box “The beneficial owner derives the item (or items) of income for…”. 2) Tick the last box: Other (specify Article and paragraph)  and write ARTICLE 16 2 (g) – ownership/base erosion test.
• Item 14c. Leave blank.
• Item 15. Leave blank.

• Item 26. Tick the first box. Write “Australia”, tick box for Model 1 IGA and write “Australian retirement fund” in the space after it says “is treated as a …”
• Leave blank for the rest.

Only one individual trustee or one director of a corporate trustee should print their name and sign and write the date of signing the form.

Please make sure you use the US date format: MM/DD/YYYY

After completing the form, you can send it to your trading platform or brokers. The form will remain valid for three years after the signing date.

We provide taxation advice and administration service for U.S. investments in your SMSF, please contact us if you have any question relating to this.