Changes to Form W-8BEN-E

Form W-8BEN-E Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) is a form prepared by a foreign entity which must be provided to a withholding agent or payer if the foreign entity is receiving

§ 1031 – Like Kind Exchanges

When selling a business or investment property, a taxpayer is generally subject to tax on ordinary income, capital gain, deprecation recapture and/or a Medicare surcharge (“Obamacare”).  Paying these tax liabilities reduces the amount of cash available for reinvestment, making it