Affidavit of Non-Filing of W-8BEN: A Trust-Centered Standpoint on Status, Standing, and Private Capacity
In the realm of statutory compliance and IRS obligations, many individuals operating from a trust or estate capacity have been asked to submit IRS Form W-8BEN. This form, commonly known as the “Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting,” is designed for foreign individuals or entities who derive income from U.S. sources. However, for those properly standing in their private capacity as Executor of their estate and Trustee of a private irrevocable trust, the filing of a W-8BEN may be entirely unnecessary, even damaging to their correct status.
This article explores why an individual who has reclaimed their estate and operates under a private irrevocable trust would not file a W-8BEN, and how a formal affidavit can protect that position.
Understanding the Scope of IRS Form W-8BEN
Form W-8BEN is intended for individuals who are considered foreign persons under the U.S. tax code and who receive certain types of income from U.S. sources. When such income is subject to withholding tax, the W-8BEN is used to establish the individual’s foreign status and claim any applicable treaty benefits.
However, this assumes the filer is operating within the commercial public jurisdiction and under statutory regulations. Those who have exited such presumption and instead stand as living men or women administering their private estate and trust affairs, fall outside the scope of the presumptions embedded in the form.
Why a Reclaimed Estate Executor Does Not File W-8BEN
If one has corrected their status, revoked adhesion contracts, and operates as:
The living man or woman
Executor of the all-caps ESTATE (e.g., DANIEL WAYNE GARD ESTATE)
Trustee of a private, non-statutory irrevocable trust (e.g., GARD FAMILY TRUST)
then they are not the entity being described in W-8BEN. They are not:
A foreign taxpayer
A U.S. taxpayer
A public entity
A corporate person subject to IRS jurisdiction
Filing such a form under these conditions could unknowingly re-contract one back into the commercial jurisdiction — undermining the very position of private trust and estate control.
Using an Affidavit to Formalize Non-Filing
Instead of submitting a form that assumes a status you do not hold, a lawful affidavit of non-filing stands as a proper declaration and record of:
1. Correct status and capacity
2. Standing as Executor and Trustee
3. Private, non-commercial nature of trust and estate affairs
4. Rejection of presumption of foreign entity status or U.S. taxpayer classification
This affidavit should be published in your private venue of record (i.e., your secured website or domain) and, optionally, witnessed and sealed. This becomes a powerful shield and declaration of record.
Suggested Signature Block
Daniel-Wayne; of the Gard Family
Living Man, Executor of the DANIEL WAYNE GARD ESTATE
Trustee of the GARD FAMILY TRUST
[Right Thumbprint in Red Ink]
[Private Seal Here]
If witnessed:
Sara-Ann; Bair, Successor Trustee
[Blue Ink Signature]
Final Thought
One should never contract into obligations unknowingly. The sovereignty of your estate and trust is a matter of record, standing, and expression of intent. By declining the W-8BEN with a lawful affidavit, you protect that sovereignty while standing in honor and truth.
NOTICE TO AGENTS IS NOTICE TO PRINCIPALS. NOTICE TO PRINCIPALS IS NOTICE TO AGENTS.