The term “Capacity in which acting” on the W-8BEN form refers to the role or status in which you are acting when dealing with income related to the United States. If you are an individual who is the beneficial owner of the income, you would write “Individual” in this field. This field can also be filled out if you are acting as a foreign intermediary (that is, acting not for your own account, but for the account of others as an agent, nominee, or custodian). It’s always best to consult with a tax professional or legal advisor to ensure you’re filling out the form correctly based on your specific circumstances.