Guidance on Treaty Claim Details in W-8BEN Form

Dear all,

I am based in India and currently filling out the Treaty Claim Details section of the W-8BEN form. I have couple of questions. Please help me understand:

While entering the information, I see a screen for "Special rates and conditions." I assume I need to select "Yes" here.

However, it then asks for the "paragraph of the article being claimed" (a number between 1-8). Could you please guide me on which number I should select for claiming treaty benefits under the India-US tax treaty?

2. In India as we do not have TIN number, i assume PAN number will be accepted as alternative to TIN number.

Looking forward to your response.

Thanks in advance.

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Bessy

Hi @SaratKumarR521, thank you for asking!

While other instructors jump in, this post could be really helpful for instructors in India who need guidance on filling out the tax form.

Best regards,

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Bessy

Hi @SaratKumarR521, thank you for asking!

While other instructors jump in, this post could be really helpful for instructors in India who need guidance on filling out the tax form.

Best regards,

SaratKumarR521

Thank you very much Bessy for your help….

SaratKumarR521

Hi Bessy / India-based instructors,

I went through the link you shared, but it appears to be for organizations in India rather than individuals. I also checked a few YouTube videos, but they primarily discuss filling out the manual W-8BEN form. However, on Udemy, the process involves an online form.

I’ve attached a screenshot for reference. I’m unclear about which number should be selected under the "paragraph of the article being claimed" column.

Could someone please help me with this?

Thanks in advance!

Screenshot 2025-02-24 at 12.20.17 PM.png

Bessy

Hi @SaratKumarR521,

I’m sorry you didn’t find the information you were looking for. For instructors outside the U.S., your TIN refers to the tax identification number issued by your local government. The Organisation for Economic Co-operation and Development (OECD) offers a useful resource detailing the names and formats of TINs used in different countries.

If you're still unsure which number to use, we suggest consulting a tax professional for guidance specific to your situation.

Best regards,

SaratKumarR521

Sure Bessy... Thanks much...

Kiran

Hi sarat,

Did u solve the problem? I think it is article 12 paragraph 2. I too face the same issue. Can you pls confirm