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W-8BEN vs W-8BEN-E: Which One Do You Need?
Last updated October 27, 2026
Quick answer
Use Form W-8BEN if you are a non-U.S. individual and Form W-8BEN-E if you are a non-U.S. entity, such as a foreign company. Both certify foreign status to a U.S. payer and can claim tax-treaty benefits, and neither is sent to the IRS. W-8BEN is one page; W-8BEN-E is longer because it also covers the entity’s FATCA status. U.S. persons use Form W-9 instead, and income connected with a U.S. business calls for W-8ECI.
Free to start — you only pay when you download or file.
W-8BEN vs W-8BEN-E side by side
W-8BEN
W-8BEN-E
Who uses it
Foreign individuals, including sole proprietors
Foreign entities — companies, partnerships, trusts and others
Length
One page
Eight pages; most entities complete only a few parts
FATCA (chapter 4) status
Not required
Required — e.g. active NFFE, passive NFFE, FFI
Treaty benefits
Part II: treaty country, article, rate and income type
Part III: treaty country plus the limitation-on-benefits provision met
Signed by
The individual who is the beneficial owner
An authorized officer or representative of the entity
Given to
The payer or withholding agent — not the IRS
The payer or withholding agent — not the IRS
Validity
Until the end of the third calendar year after signing
Until the end of the third calendar year after signing
Without a valid form
Payer may withhold 30% on certain U.S.-source income
Payer may withhold 30% on certain U.S.-source income
Which form fits your situation
• You are a non-U.S. individual paid by a U.S. client, platform, bank or broker → W-8BEN
• You are a foreign company or other foreign entity receiving U.S.-source payments → W-8BEN-E
• Your income is effectively connected with a U.S. trade or business → W-8ECI instead
• You are a U.S. citizen, U.S. resident or U.S. company → Form W-9, not a W-8 form
• You own a U.S. single-member LLC that is disregarded for tax → the payer documents you, the owner, with the W-8 form that fits you
How to choose the right W-8 form
1. Check whether you are a U.S. person
U.S. citizens, U.S. residents and U.S. entities give the payer Form W-9. Only foreign persons use a W-8 form.
2. Individual or entity?
Individuals — including sole proprietors — use W-8BEN. Companies, partnerships and other entities use W-8BEN-E.
3. Is the income connected with a U.S. business?
If the income is effectively connected with a U.S. trade or business, use W-8ECI instead. It requires a U.S. taxpayer identification number.
4. Look through a disregarded LLC
If payments go to a single-member LLC that is disregarded for U.S. tax, the W-8 form is completed for its foreign owner, not for the LLC.
5. Claim treaty benefits if they apply
If your country of residence has an income tax treaty with the U.S., complete the treaty section to reduce or remove withholding.
6. Give it to the payer and keep it current
Send the signed form to the payer that asked for it — not to the IRS — and provide a new one if your details change or it expires.
W-8BEN vs W-8BEN-E: frequently asked questions
Can a company use Form W-8BEN?
No. W-8BEN is only for individuals. A foreign company or other foreign entity uses W-8BEN-E.
Does a foreign sole proprietor use W-8BEN or W-8BEN-E?
W-8BEN. A sole proprietorship is not a separate entity, so the individual owner completes the individual form.
I own a U.S. LLC. Should the LLC sign a W-8BEN-E?
Generally no — a U.S. LLC is not a foreign entity. If it is a single-member LLC disregarded for U.S. tax, payers document its foreign owner instead: W-8BEN for an individual owner, W-8BEN-E for a foreign company owner, or W-8ECI if the income is effectively connected with a U.S. business.
What happens if I give the wrong form?
The payer may treat it as invalid and withhold 30% on certain U.S.-source payments until you provide the correct form.
Do W-8BEN and W-8BEN-E expire?
Both generally stay valid until the last day of the third calendar year after the year they were signed, unless a change in circumstances makes them incorrect sooner.
Related guides
Form W-8BEN: What It Is and How to Fill It OutForm 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