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How to fill in Form W-8BEN

Form W-8BEN is the form an individual who is not a U.S. person gives to a U.S. payer to certify their foreign status and, if they qualify, claim a reduced tax-treaty rate. You give it to whoever pays you, never to the IRS.

Last checked against the official form:

Form
W-8BEN
Edition
Rev. October 2021
Issued by
Internal Revenue Service (IRS)
Form language
English
Who receives it
The U.S. payer, platform or broker that asked for it (the withholding agent), not the IRS
How long it is valid
Until the end of the third calendar year after the year you sign it, unless your situation changes sooner
Cost
Free
Without it
The payer may withhold 30% of U.S.-source payments

What this form is

Form W-8BEN, “Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)”, tells a U.S. payer that you are not a U.S. citizen or resident for tax purposes. U.S. payers normally withhold 30% tax from certain U.S.-source income paid to foreign persons, such as dividends, interest, royalties and some service fees.

The form lets you prove your foreign status, and, if your country of residence has an income tax treaty with the United States, claim the lower treaty rate. It is requested by freelance and creator platforms, publishers, U.S. brokers and banks, and companies that pay you from the United States.

It has three parts: Part I identifies you, Part II claims treaty benefits (optional), and Part III is your signed certification under penalties of perjury.

Who has to fill it in

You fill it in if all of these are true:

  • You are an individual, not a company.
  • You are not a U.S. citizen or a U.S. resident for tax purposes.
  • You are the person who actually owns the income (the beneficial owner).
  • A U.S. payer, platform or broker has asked you for it.

Use a different form if:

  • You are a U.S. citizen or U.S. resident for tax purposes: use Form W-9.
  • You are a company or other entity: use Form W-8BEN-E.
  • The income is effectively connected with a U.S. business: use Form W-8ECI.
  • You are paid for work done in the United States as an employee or student and claim a treaty exemption: ask the payer about Form 8233 or Form W-4.

Field-by-field instructions

Part I: Identification of the beneficial owner

Line 1Name of individual who is the beneficial ownerYour full legal name.Write it exactly as on your passport or tax documents, and match the name your payer has on file. Use your own name even if you are paid through a business you own alone.
Line 2Country of citizenshipThe country whose passport you hold.Enter one country. If you hold two citizenships, enter the one where you also live.
Line 3Permanent residence addressWhere you live, in the country where you pay tax.Enter your street address, city, region and postal code. No P.O. box, no “in care of” address and no address of a bank or agent. This address decides which treaty you can use.
Line 4Mailing address (if different from above)Where the payer should send mail, if that is not where you live.Leave it blank when your mailing address is the same as line 3.
Line 5U.S. taxpayer identification number (SSN or ITIN), if requiredA U.S. Social Security number or Individual Taxpayer Identification Number.Leave it blank if you have none and your payer does not require one. Treaty claims normally work with a foreign tax number on line 6a instead. Never invent a number.
Line 6aForeign tax identifying numberThe tax number your home country gave you.Enter your national tax ID (for example, a tax or personal ID number). Payers with a U.S. office usually need it for a treaty claim.
Line 6bCheck if FTIN not legally requiredA box for people whose country does not issue tax numbers.Tick it only if your country of residence does not require or issue a tax ID to you. If you have a number, enter it on line 6a and leave the box empty.
Line 7Reference number(s)A reference the payer can use to find your account.Optional. Enter an account, customer or contract number if your payer asked for one; otherwise leave it blank.
Line 8Date of birth (MM-DD-YYYY)Your date of birth.Write month first: MM-DD-YYYY, so 3 July 1990 is 07-03-1990. This is the U.S. order, not day first.

Part II: Claim of tax-treaty benefits

Line 9I certify that the beneficial owner is a resident of … within the meaning of the income tax treaty between the United States and that countryThe country whose tax treaty with the United States you claim.Enter your country of tax residence, normally the same as line 3. Leave it blank if you do not claim a treaty rate. The country must actually have a treaty with the United States.
Line 10Special rates and conditions (if applicable)Extra details a treaty needs for one kind of income, such as royalties.Complete it only if your payer or the form instructions say so, giving the treaty article, the rate, the type of income and the condition you meet. Ordinary dividend and interest claims usually need nothing here.

Part III: Certification

Signature of beneficial owner (or individual authorized to sign for beneficial owner)Your signature, confirming that what you wrote is true.Sign yourself. A typed name is not enough; online systems must record an electronic signature properly. Someone else may sign only with a legal power of attorney attached.
Print name of signerYour name in print.Print the same name as on line 1.
Date (MM-DD-YYYY)The day you sign.Use MM-DD-YYYY. Sign and date on the same day, and do not post-date.
Capacity in which actingIn what role the person signing acts.Leave it blank when you sign for yourself. If an agent signs, tick the capacity and attach the power of attorney.

Key terms

Beneficial ownerThe person who really owns the income and is taxed on it, not an agent or intermediary who only receives it.
Withholding agentThe U.S. payer, platform or broker that pays you and must withhold tax unless you give it a valid form.
Nonresident alienA person who is not a U.S. citizen and not a U.S. resident for tax purposes.
U.S. personA U.S. citizen, a U.S. resident for tax purposes (including green card holders) or a U.S. company. U.S. persons use Form W-9.
SSN / ITINA Social Security number or an Individual Taxpayer Identification Number: the two U.S. tax numbers for people.
Foreign tax identifying number (FTIN)Your tax number in the country where you live and pay tax.
Income tax treatyAn agreement between two countries that reduces or removes the tax one charges on income from the other.
Effectively connected incomeIncome from a business you run in the United States. It is taxed differently, and Form W-8ECI applies to it, not W-8BEN.
Penalties of perjuryA legal warning that a knowingly false statement on the form can be punished.

Common mistakes

  1. 1

    Using the wrong form

    A company needs W-8BEN-E and a U.S. citizen or resident needs W-9. A W-8BEN from the wrong person is invalid.

  2. 2

    Sending it to the IRS

    You hand the form to the payer, platform or broker that asked for it. The IRS does not collect it.

  3. 3

    A P.O. box or an agent's address on line 3

    Line 3 must be your real home address in your country of residence.

  4. 4

    Mixing up lines 5, 6a and 8

    Line 5 is a U.S. number, line 6a is your home-country tax number and line 8 is your date of birth. Putting your national ID on line 5 is a common slip.

  5. 5

    Writing the date day first

    The form wants month first. 03-07-1990 means 7 March, not 3 July.

  6. 6

    A typed name instead of a signature

    Sign it, or use the payer's online signing system. A typed name alone does not count.

  7. 7

    A treaty country that does not match your address

    Line 9 is your country of tax residence. Claiming a treaty of another country can get the claim rejected.

  8. 8

    Letting it go out of date

    Send a new form within 30 days after a change, such as a move to another country or becoming a U.S. resident, and again once your form expires.

Questions and answers

Do I send Form W-8BEN to the IRS?

No. Give it to the payer, platform or broker that asked for it. They keep it on file and use it for withholding and reporting.

How long is a W-8BEN valid?

Generally until the last day of the third calendar year after the year you sign it, so a form signed in 2026 runs to 31 December 2029. It ends sooner if your circumstances change.

Do I need a U.S. tax number to fill it in?

Often not. Many payers accept your home-country tax number on line 6a for a treaty claim. A U.S. number on line 5 is needed only in some cases, for example for certain annuity or partnership situations.

What happens if I do not give a W-8BEN?

The payer may treat you as a U.S. person or a foreign person without a treaty and withhold 30% of U.S.-source payments, or stop paying you.

Can I sign it electronically?

Yes, if the payer’s system records that you signed it yourself, for example with a date and time stamp. A typed name on a PDF is not enough.

Should I fill in Part II if my country has no treaty with the United States?

No. Leave line 9 blank and sign Part III. You will pay the standard rate.

I moved to another country. What do I do?

Tell the payer within 30 days and give a new W-8BEN with your new address and, if you claim a treaty, your new country of residence.

I am a freelancer paid by a U.S. platform. Is W-8BEN enough, and do I need one for every client?

For most platforms, yes: they ask for a W-8BEN and tell you what to enter on line 10, if anything. Give a separate form to each U.S. payer that asks. If you claim a treaty exemption for services you perform in the United States, the payer may ask for Form 8233 instead, so follow your platform’s instructions.

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