Getting paid through Gusto (for non-US contractors)

Part 1: Identification of Beneficial Owner

• Item 1: Name of individual who is the beneficial owner
  • Gusto will autofill this field
• Item 2: Country of citizenship
  • Gusto will autofill this field
• Item 3: Permanent resident address
  • Gusto will autofill this field
• Item 4: Mailing address
  • If you have a different mailing address from your permanent resident address, you can enter it here.
    • Keep in mind: Gusto will rely solely on the permanent resident address, even if this section is filled out.   
• Item 5: U.S. taxpayer identification number (SSN or ITIN), if required (see instructions on form)
  • Important: Gusto does not support withholdings, so this number will not impact payments made using Gusto.   
  • Check with a legal or tax advisor to determine if this is required for you.
    • If you’ve applied for an ITIN (typically associated with exemptions), allow 7 weeks to be notified about your application status. It can take 9-11 weeks if it's tax season (January 15 to April 30) or if you applied from overseas. If you did not receive a notice within this timeframe, contact the IRS.
• Item 6: Foreign tax identifying number
  • If you didn’t enter an ITIN in step 5, enter your foreign tax identifying number (this may be your SIN) 
• Item 7: Reference number(s), see form instructions
  • A reference number will autofill here, for internal use only. Do not change this number.
• Item 8: Date of birth (MM-DD-YYYY)
  • Enter your date of birth.

Part 2: Claim of Tax Treaty Benefits

• Item 9: Country of residency
  • Gusto will autofill this field with the country you're in.
• Item 10: Special rates and conditions
  • Gusto will not act on any information put in the second section.
    • If the conditions in the second section impact you, reach out to your employer.

Part 3: Certification

• Agree to all items
• Signature of beneficial owner (or individual authorized to sign for beneficial owner)
• Date
• Print your name
• Capacity in which acting—if the form is not signed by the beneficial owner. 

Businesses are required to complete and submit Form W-8 BEN E. This form confirms your business is the payment owner. We'll start the document for you when you enter your details in Gusto.  

Part 1: Identification of Beneficial Owner

• Item 1: Name of organization that is the beneficial owner
  • Gusto will autofill this field.
• Item 2: Country of incorporation or organization
  • Gusto will autofill this field with the country you're in.
• Item 3: Name of disregarded entity receiving the payment (if applicable, see instructions)
  • A disregarded entity is a business that is separate from its owner, but elects to be disregarded as separate from the business owner for tax purposes. 
• Item 4:  Chapter 3 status (entity type) (must check one box only)
  • It’s important to consult your legal or tax advisor as to what status applies to you–this will help prevent any misunderstandings with tax agencies.
• Item 5: Chapter 4 status (FATCA status) (See instructions for details and complete the certification for the entity's applicable status.)
• Item 6: Permanent resident address
  • Gusto will autofill this field
• Item 7: Mailing address (if different from above)
  • If you have a different mailing address from your permanent resident address, you can enter it here.
    • Keep in mind: Gusto will rely solely on the permanent resident address, even if this section is filled out.   
• Item 8: U.S. taxpayer identification number (TIN) if required
  • Important: Gusto does not support withholdings, so this number will not impact payments made using Gusto.   
  • Check with a legal or tax advisor to determine if this is required for you.
    • If you’ve applied for an ITIN (typically associated with exemptions), you can check the status here.
• Item 9 a: GIIN
  • Only required if registered for FATCA—if you don't have a GIIN, type "N/A" (required to proceed to next step).
• Item 9 b: Foreign TIN–required
  • Enter this manually.
• Item 10: Reference number(s), see form instructions
  • A reference number will autofill here, for internal use only. Do not change this number.

Part 2: Disregarded Entity or Branch Receiving Payment (only complete if you're a disregarded entity (with a GIIN) or branch of an FFI in a country other than the FFI's country of residence)

• Item 11: Chapter 4 status (FATCA status) of disregarded entity or branch receiving payments
  • Consult a legal or tax advisor with questions.
• Item 12: Address of disregarded entity or branch (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a registered address)
• Item 13: GIIN (if any)
  • Only required if registered for FATCA.

Part 3: Claim of Tax Treaty Benefits

• Item 14: I certify that (check all that apply)
  • Part A: This will be selected with the country you're in pre-populated in the country section.
  • Parts B and C: Fill out (if applicable), this will not impact Gusto services.
• Item 15: Special rates and conditions
  • Gusto will not act on any information put in the second section.
    • If the conditions in the second section impact you, reach out to your employer.

Part 4 – Part 29: Entity types

Consult a legal or tax advisor and complete the appropriate section based on your entity type.

Part 30: Certification

Sign, print, and date the form.