I am a resident in a foreign country and only come to the US for about 15 days a year. I have a US bank account which is paying a small interest. When I opened the account I provided an address of a friend if mine in the US.
I have now been asked to submit a W-8BEN form.

Instructions for completing the form in the Non-Resident Alien Checklist state: "Complete one of the sections below that applies to you. Do not complete all sections".
However, both Sections 2 and 3 are applicable to me as far as I understand.

1. Is my understanding correct?
2. What should I do?

I am a resident in a foreign country and only come to the US for about 15 days a year. I have a US bank account which is paying a small interest. When I opened the account I provided an address of a friend if mine in the US. ========>Nonresident Aliens who receive interest income from deposits with a U.S. bank are generally exempt from taxation on such interest income as long as such interest income is not effectively connected with a US trade or business.


I have now been asked to submit a W-8BEN form. Instructions for completing the form in the Non-Resident Alien Checklist state: "Complete one of the sections below that applies to you. Do not complete all sections".However, both Sections 2 and 3 are applicable to me as far as I understand.

1. Is my understanding correct?========>it depends; basically, If your home country has a tax treaty with the U.S. and you provide a withholding agent with a completed W-8BEN tax form, you will be taxed according to the requirements of that treaty. And then you need to complete sec 2 and 3 of form W8BEN treaties with the US and who submit a completed W-8BEN tax form.


2. What should I do?===========>as mentioned previously