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Form W-8BEN-E: A Plain-English Guide for Foreign Companies
Last updated October 27, 2026
Quick answer
Form W-8BEN-E is the version of W-8BEN for foreign entities. A non-U.S. company gives it to a U.S. payer to certify that it is foreign, state its entity type and FATCA status, and claim any reduced treaty withholding rate. It is not sent to the IRS. Without a valid W-8BEN-E, the payer may withhold 30% on certain U.S.-source payments. Like W-8BEN, it generally stays valid until the end of the third calendar year after signing.
Free to start — you only pay when you download or file.
Who needs Form W-8BEN-E
• Foreign companies and other non-U.S. entities receiving U.S.-source payments
• Foreign entities asked by a U.S. client, bank or platform to document their tax status
• Not for individuals (use W-8BEN) or U.S. companies, including U.S. LLCs (use W-9 or document the owner)
Form W-8BEN-E at a glance
Given to
The payer or withholding agent — not the IRS
Chapter 3 status
The entity type, e.g. corporation, partnership, disregarded entity
Chapter 4 (FATCA) status
E.g. active NFFE, passive NFFE, participating FFI — determines which parts to complete
Validity
Until the end of the third calendar year after signing, unless circumstances change
Default withholding without it
30% on certain U.S.-source income
How to complete Form W-8BEN-E
1. Confirm the entity is foreign
W-8BEN-E is only for entities organized outside the United States. A U.S. LLC is a U.S. entity and does not use it for itself.
2. Complete Part I identification
Legal name, country of organization, chapter 3 entity type, chapter 4 (FATCA) status, address and tax identification numbers.
3. Complete the part for your FATCA status
Each FATCA status has its own part of the form. Most operating businesses are active NFFEs and complete only the short Part XXV.
4. Claim treaty benefits if eligible
In Part III, enter the treaty country and confirm the limitation-on-benefits provision the entity meets.
5. Sign as an authorized person and send it
An officer or other authorized person signs Part XXX. Give the form to the payer that requested it.
Form W-8BEN-E: frequently asked questions
W-8BEN vs W-8BEN-E: which one do I need?
Use W-8BEN if you are a foreign individual and W-8BEN-E if you are a foreign entity such as a company. The entity form is longer because it also covers FATCA classification.
Should my U.S. LLC fill out a W-8BEN-E?
Generally no. A U.S. LLC is not a foreign entity. If it is a single-member LLC treated as a disregarded entity, the payer documents its owner instead — with a W-8BEN for an individual owner or a W-8BEN-E for a foreign company owner.
What FATCA status is an ordinary foreign business?
Most foreign operating companies whose income is mainly from active business rather than investments qualify as an active NFFE. Investment-type entities may be passive NFFEs or financial institutions.
Do I send Form W-8BEN-E to the IRS?
No. It is given to the payer or withholding agent, who keeps it on file.
Related guides
W-8BEN vs W-8BEN-E: Which One Do You Need?Form W-8BEN: What It Is and How to Fill It OutForm W-8ECI: Claiming Income Effectively Connected With a U.S. BusinessHow to File Form 5472 for a Foreign-Owned U.S. LLCThis 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