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If you received this message, our records indicate that your W-8 tax form on file with BMI is missing or expired. Update your tax form to ensure that your BMI royalty payments are processed without unnecessary delays or incorrect tax withholding.

If your W-8 tax form is not updated by the deadline, we are required to apply the default U.S. tax withholding rate of 30% to your royalty payments. This means a larger portion of your royalties could be withheld until we receive a valid tax form.

Comply E-Forms is an online tool for securely collecting and managing required tax forms. It allows non-U.S. affiliates to submit W-8 tax forms electronically, making the process faster, more reliable, and more secure.

Current BMI affiliates can access Comply E-Forms directly through this secure link: Login | Comply Exchange

To get started, you’ll need all relevant tax information such as your foreign tax identification number (TIN). If you’re already a BMI affiliate, you’ll also need your BMI account number.

Once your current information is received and processed, we will adjust future royalty payments to reflect the applicable tax treaty rate. This may reduce or eliminate any related tax withholding.

We are legally unable to provide tax advice or guidance on how to complete your form, and we recommend you reach out to a qualified tax advisor if you need assistance. If you have general questions about the process, please contact taxforms@bmi.com.

The Comply E-Form submission process only accepts W-8 forms for non-U.S. affiliates. If you need to provide a W-9 or other tax form, please email your completed form directly to taxforms@bmi.com for processing.

If a tax treaty between the United States and your country provides a reduced rate of withholding, you may claim treaty benefits by providing a valid Tax Form to BMI with either the Foreign Tax Identifying number issued by your country of residence or a U.S. Taxpayer Identification Number (TIN).

Treaty Benefits
U.S. TIN

If taxes were over-withheld due to a late or incomplete tax form, you may file a 1040NR U.S. Nonresident Alien Tax Return Form with the IRS. Please note, a U.S. Tax ID is required.

For more information about U.S. Tax IDs:
Individuals – W-7 Application for IRS Individual Taxpayer Number
Companies and Self-Employed Individuals - Apply for an Employer Identification Number (EIN) Online

BMI will use IRS Presumption Rules to make a determination of your status as U.S. or Foreign.

• Presumed U.S. Person: BMI will apply the current rate of backup withholding


• Presumed Foreign Person: BMI will apply 30% NRA withholding


• IRS Presumption Rules

In some cases, the IRS requires that you provide an updated form to BMI on a set schedule. For example, Form W-8BEN expires at the end of the 3rd calendar year from which it is signed.

Another reason BMI may request an updated tax form is due to a Change in Circumstance that we have been made aware of pursuant to the guidelines below.

Change of address to an address in the United States
If a foreign person’s address changes to the U.S., the submitter is required to notify BMI within 30 days of the change in circumstances and file a tax form as appropriate. A change in circumstance can now include a change in phone number to a U.S. phone number, in addition to a change in address.

Move outside the country where the submitter has been claiming treaty benefits
If a foreign person claiming treaty benefits moves to another foreign country, the submitter is required to notify BMI within 30 days of the change in circumstances and file a new tax form.
Note: The submitter is not required to submit a new tax form if the change of address is to another address within the same foreign country.

The submitter becomes a U.S. Citizen or resident alien after the form is submitted
If the submitter becomes a U.S. citizen or resident alien, they are no longer subject to the NRA 30% withholding rate. The submitter must notify BMI within 30 days of becoming a U.S. citizen or resident alien. A new form W-9 may be requested.
Note: If the submitter is a dual citizen, and one of the countries of citizenship is the US, they must submit a W-9 form and will be considered a US person regardless of their other citizenship country.

Complete rules are available at IRS.gov.
Determining Alien Tax Status

High-level definitions are also provided below. If you need additional help, contact BMI at taxforms@bmi.com.

U.S. Person or Entity

• U.S. Citizen. Note: U.S. Citizens always submit W-9 forms, even if they reside in a foreign country


• Citizen of a U.S. Possession: Puerto Rico, Guam, U.S. Virgin Islands, Northern Mariana Islands, American Samoa


• U.S. Resident Alien: An alien individual who currently resides in the U.S. and meets either the green card test or substantial presence test set by the IRS. For more info, visit IRS.gov


• Corporation created or organized in the United States or under the law of the United States or of any State


• Partnership created or organized in the United States or under the law of the United States or of any State


• Any estate or trust other than a foreign estate or foreign trust.

See Internal Revenue Code section 7701(a)(31) for the definition of a foreign estate and a foreign trust.

Foreign Person or Entity

• Nonresident Alien. An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test


• Corporation created or organized in a foreign country or under the laws of a foreign country


• Partnership created or organized in a foreign country or under the laws of a foreign country


• Foreign trust or foreign estate


• Any other person that is not a U.S. person.

If you know your status as U.S. or Foreign, choose the appropriate tax form below and send to taxforms@bmi.com:

U.S. Person or Company
Required: Form W-9

• W-9 Form and Instructions

Note: If you are affiliating with BMI, a substitute W-9 form is included in the Writer and Publisher Affiliation Kits. W-9 forms do not generally expire unless something on the form changes. For example, if the Legal Name or Tax ID on your account changes, you must provide an updated W-9.

Foreign Person or Individually-Owned Company
Required: Form W-8BEN

• W-8BEN Form
• W-8BEN Instructions

Spanish-language Translations for reference purposes only. The IRS requires the English-language form for tax purposes.

• W-8BEN Form – Spanish-language Example
• W-8BEN Instructions – Spanish-language Example

Foreign Entity (Companies)
Required: Form W-8BEN-E

• W-8BEN-E Form
• W-8BEN-E Instructions

Note: Nonwithholding Foreign Partnerships or Trusts that have elected to be treated as a Corporation for tax purposes must supply either a copy of Form 8832 Entity Classification Selection that was submitted to the IRS, or a confirmation letter from the IRS.

Foreign Partnerships or Trusts (that have not elected to be treated as Corporations)

• W-8IMY Form
• W-8IMY Instructions

Withholding Foreign Partnerships and Trusts: Form W-8IMY is required
Nonwithholding Foreign Partnerships and Trusts: Form W-8IMY is required along with a Withholding Statement and underlying tax documents for each partner or trustee.