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In this video tutorial, the presenter informs viewers that before receiving payment, they must complete a specific form (W-8BEN). The video clarifies who needs to file this form; it is intended for individuals, such as U.S. citizens or single-member LLCs owned by individuals like Fred Smith. The presenter emphasizes that foreign corporations or non-U.S. entities should use form W-NE instead, with a link provided to an additional video on that topic. The tutorial is designed to guide viewers through the completion of the W-8BEN form to ensure proper payment processing.
