A series of Internal Revenue Service forms applicable to foreign persons and non-resident aliens, who earn U.S.-source income, to document their status, report U.S. individual tax identification numbers for foreign individuals (ITINs) or foreign tax ID numbers if applicable, certify accuracy, and to claim exemption from backup withholding. Different types of W-8 apply depending on the nature and status of the foreign payee (see below), the most common being W-8BEN and W-8BEN-E.