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You should complete Form W-8BEN Certification of Foreign Status if youre not a US citizen or US
resident alien. This certifies your foreign status and lets you claim a reduced rate or an exemption from
US tax withholding.
Each completed form is valid for the year its filed and three years after the filing date. The certification
expires on December 31, and you must re-certify before the expiration date.
If you do not complete Form W-8BEN, any gross sales proceeds, interest payments, and taxable
payments may be subject to a 28 percent US backup withholding. A portion of your Apple shares may
be sold to cover US taxes, and is in addition to any shares that will be withheld to satisfy tax
obligations in your country.
You must work with the US Internal Revenue Service (IRS) if US tax is withheld from your RSUs.
E*TRADE and Apple cannot process or assist with refunds or reversals once taxes are withheld and
remitted.
Disclaimer
The information provided in this document is to assist you in completing Form W-8BEN. Apple does not
provide legal, accounting, tax, or other professional advice and services, and it is not in a position to assure
you of any particular tax result. Sample responses to Form W-8BEN are provided for illustrative purposes and
may not be appropriate for your specific situation. You are strongly advised to seek appropriate professional
advice.
Sign in to your E*TRADE account. This screen appears only if you need to certify your foreign
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status. Choose your language.
You may contact E*TRADE if you need assistance with completing this form. Go to the last
page of this guide for a global list of E*TRADE Customer Service contact information and
hours of operation.
Verify the account youd like to certify. The Form W-8BEN Status will show as Needs
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Certification.
3 Click Start.
5 Click Certify.
Choose Foreign Person for your tax residency status. Choose No to indicate that you are not a
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citizen or resident of the United States.
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Choose your non-US citizenship or resident status. Most employees will choose A non-US
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individual who will not be present in the United States for at least 31 days this year.
Choose your account ownership status. Most employees will choose Yes, I am an individual
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beneficial owner and directly receive the income generated in this account.
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12 Confirm your address and tax Indicate if your country of residence has a
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information. Note that this address must tax treaty with the US. If youre unsure, click
match the address you used when you Yes to view the countries. If your country
activated your account. isnt listed, change your answer to No.
If you are asked to print, sign, and mail Form W-8BEN, go to https://content.etrade.com/etrade/extras/
ETB_w8.pdf. Complete instructions are available at http://www.irs.gov/pub/irs-pub/iw8ben.pdf.
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Check all the boxes to indicate that youve completed the form to the best of your
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knowledge.
Enter your E*TRADE password to electronically sign the form. Click Submit to complete the
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form.
Note: If you are asked to print sign, and mail Form W-8BEN, go to https://content.etrade.com/
etrade/extras/ETB_w8.pdf. Complete instructions are available at http://www.irs.gov/pub/irs-
pub/iw8ben.pdf.
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