Form W-8BEN must be signed and dated by the beneficial
owner of the amount subject to withholding or the account
holder of an FFI (or an agent with legal authority to act on
the person’s behalf). If Form W-8BEN is completed by an
agent acting under a duly authorized power of attorney for
the beneficial owner or account holder, the form must be
accompanied by the power of attorney in proper form or a
copy thereof specifically authorizing the agent to
represent the principal in making, executing, and
presenting the form. Form 2848, Power of Attorney and
Declaration of Representative, can be used for this
purpose. The agent, as well as the beneficial owner or
account holder, may incur liability for the penalties
provided for an erroneous, false, or fraudulent form.