Give Form W8 BEN to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding. Foreign vendors do not complete the Substitute Form W-9; foreign persons or entities must submit one of five available forms.New line 3b has been added to this form. To sum up: one of the biggest differences between the W9 and the W8 is that W8 is for nonUS citizens or US citizens based outside of the US. Use Form W9 to provide your correct Taxpayer Identification Number (TIN) to the person who is required to file an information return with the IRS. For a complete list, refer to IRS Form W9 12. Prevent backup withholding. Only USbased companies need to collect Forms W8 or W9. If a company is based outside of the US, there's no need to collect them. Form W-9 has space to enter an Exempt payee code (if any) and Exemption from FATCA Reporting Code (if any).