From the IRS;
A W-8BEN must be signed and dated by the beneficial owner of the income. If the beneficial owner is a;
Individual – That person must sign and date the form. The capacity line should be left blank. For a minor child, a parent or guardian may sign and must enter “parent” or “guardian” where applicable on the capacity line.
Corporation – The form must be signed and dated by the President, VP, Treasurer, Assistant-Treasurer, CAO,, or any other officer, such as the Tax Officer, who has the authority to sign. Forms signed by a receiver or trustee in bankruptcy on behalf of a corporation must be accompanied by a copy of the order or instructions of the court signing the form.
Partnership – A general partner or member manager must sign and date the form. If the form is filed on behalf of a partnership by a trustee, receiver or assignee, the fiduciary must sign instead of a general partner or member manager. Forms signed by a receiver or trustee in bankruptcy on behalf of a partnership must be accompanied by a copy of the order or instructions of the court authorizing signing of the form. The capacity line must state the tile of the person signing on behalf of the partnership.
Estate or Trust – A fiduciary must sign and date the form. The capacity line must state the fiduciary’s title – such as trustee, administrator, or executor.
* fiduciary – A person or institution which occupies a position of special trust and has responsibility for the money, property or financial affairs of another