W-8BEN Controls for Platform Payouts to Foreign Contractors
**Treat Form W-8BEN as a decision input, not a document collection task.** The Internal Revenue Service frames Form W-8BEN as the "Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)." That matters because a platform paying foreign contractors may need more than a file on record. If you are on the payer side, you need a process that supports a withholding and reporting position you can explain later.
