The IRS requires that Georgia Tech comply with specific federal tax withholding and reporting regulations when making payments to foreign suppliers. As a result, Georgia Tech is required to identify all foreign suppliers who receive payment from the University. In order to comply with IRS rules, foreign suppliers are required to complete one of the IRS W-8 series forms located at The W-8BEN form is for individuals and the W-8BEN-E form is for companies. Additional forms may be required depending upon the type of payment received by the foreign supplier.