Definition:
You may develop and use your own Form W-8 (a substitute form) for chapters 3 and 4 purposes if its content is substantially similar to the IRS’s official Form W-8 (to the extent required by these instructions), it satisfies certain certification requirements, and it includes a signature under a penalties of perjury statement that is identical to the one stated on the official form. You may develop and use a substitute form that is in a foreign language provided that you make an English translation of the form and its contents available to the IRS upon request. You may combine multiple Forms W-8 into a single substitute form. You may incorporate a substitute Form W-8 into other business forms you customarily use, such as account signature cards, provided the required certifications are clearly set forth. A substitute Form W-8 is valid only if it contains the same penalties of perjury statement and certifications as the official forms and the required signature. See Page 14