Who needs a W-8BEN
If you are not a US citizen or resident and a US company is paying you — freelance work, royalties, an online platform, a brokerage account — it will usually ask for a W-8BEN. The form certifies that you are a foreign person, so the payer knows a W-9 does not apply, and lets you claim a reduced rate of US tax withholding if your country has a tax treaty with the United States. It is for individuals; companies and other entities use Form W-8BEN-E instead.
Like the W-9, it goes to the payer (the "withholding agent"), never to the IRS.
The parts of the form
- Part I — Identification. Your name, country of citizenship, permanent residence address (not a P.O. box or "care of" address), mailing address if different, a US taxpayer identification number if you have one (line 5), your foreign tax identifying number (line 6), and date of birth.
- Part II — Claim of tax treaty benefits. Your country of residence for the treaty, and, where needed, the article of the treaty and the rate you are claiming.
- Part III — Certification. The signature, date and printed name.
Signing it here
This form has a real signature field on its Part III signature line, so when you draw your signature in Fill & Sign it is placed on that line automatically — you can still move it. Remember the checkbox above the line confirming you have the capacity to sign.
FAQ
How long is a W-8BEN valid?
Generally until the last day of the third calendar year after the year you sign it — unless something on it changes (for example you move country), in which case you must give the payer a new one.
Do I need a US tax ID?
Not always. Many individuals claiming treaty benefits for certain income can use their foreign tax identifying number on line 6. The form's instructions explain when a US TIN is required.
Which version is this?
The IRS revision dated October 2021, which is the current version.