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Form W-8BEN: What It Is and How to Fill It Out
Last updated October 27, 2026
Quick answer
Form W-8BEN is a certificate a non-U.S. individual gives to a U.S. payer — a client, bank, broker or platform — to confirm they are a foreign person and, where a tax treaty applies, claim a reduced withholding rate. It is not sent to the IRS. Without it, a payer may withhold 30% on U.S.-source income such as dividends, interest or royalties. It generally stays valid until the end of the third calendar year after it is signed.
Free to start — you only pay when you download or file.
Who needs Form W-8BEN
• Non-U.S. individuals receiving U.S.-source income such as dividends, interest or royalties
• Foreign freelancers and contractors asked by U.S. clients or platforms to document their status
• Not for companies (use W-8BEN-E) or U.S. citizens and residents (use Form W-9)
Form W-8BEN at a glance
Given to
The payer or withholding agent — not the IRS
Default withholding without it
30% on certain U.S.-source income
Validity
Until the end of the third calendar year after signing, unless circumstances change
Treaty benefits
Claimed in Part II with the treaty country, article and rate
Tax ID
A foreign tax ID is usually required; a U.S. SSN or ITIN only in specific cases
How to complete Form W-8BEN
1. Confirm W-8BEN is the right form
Use it only if you are an individual who is not a U.S. citizen or resident. Entities use W-8BEN-E.
2. Enter your identification details
Name, country of citizenship, permanent residence address, mailing address if different, foreign tax identifying number and date of birth.
3. Claim treaty benefits if they apply
If your country has an income tax treaty with the U.S., enter the country and, where needed, the article, rate and type of income.
4. Sign and date the certification
You certify, under penalties of perjury, that you are the beneficial owner and not a U.S. person.
5. Send it to the payer
Give the completed form to whoever asked for it and replace it if your details change or it expires.
Form W-8BEN: frequently asked questions
What is the difference between W-8BEN and W-8BEN-E?
W-8BEN is for individuals; W-8BEN-E is for entities such as foreign companies. Both certify foreign status and can claim treaty benefits, but the entity version also reports the company’s FATCA status.
Do I send Form W-8BEN to the IRS?
No. You give it to the payer or withholding agent that requested it. They keep it on file to justify how much tax they withhold.
How long is a W-8BEN valid?
Generally until the last day of the third calendar year after the year it was signed — for example, a form signed in 2026 is valid through December 31, 2029 — unless a change in circumstances makes it incorrect sooner.
Do I need a U.S. tax ID for W-8BEN?
Usually not. Most individuals provide their foreign tax identification number; a U.S. SSN or ITIN is only needed in certain situations.
Related guides
W-8BEN vs W-8BEN-E: Which One Do You Need?Form W-8BEN-E: A Plain-English Guide for Foreign CompaniesForm W-8ECI: Claiming Income Effectively Connected With a U.S. BusinessThis guide is general information about IRS requirements, not tax or legal advice. Rules and amounts can change — check the current IRS instructions or a tax professional for your situation. How we write our guides