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In this tutorial, the importance of filling out the W8 Ben form for American or US citizens is discussed. If you are not a US citizen, you can still buy US stocks on the US stock exchange. However, the US government will take 30% of the money you receive from these investments. This video explains why filling out the W8 Ben form is crucial for dividend investors to ensure they are not subject to this tax. The US market offers some of the biggest and best companies in the world, making it a valuable opportunity for foreign investors.