The following suggestions are for informational purposes only. For official IRS instructions on how to fill out a W-8BEN Form, go to https://www.irs.gov/forms-pubs/about-form-w-8-ben.
A W-8BEN form tells U.S. companies and the IRS that you’re not a U.S. taxpayer and helps determine how much tax should be withheld from your income. This guide explains what the W-8BEN is, who needs it, and exactly how to fill it out correctly to avoid delays or extra withholding.
If you earn money from U.S. sources as a nonresident alien, chances are you’ve been asked to submit a W-8BEN. Freelancers, contractors, creators, and international investors often find the form confusing, especially when tax treaties are involved. This article breaks it down in clear, practical terms, so you can submit your form with confidence.
What is the W-8BEN form?
Form W-8BEN is an IRS form used by non-U.S. individuals to certify their foreign status. It tells U.S. payers that you are not a U.S. citizen or resident and establishes how your U.S.-source income should be taxed.
While issued by the Internal Revenue Service, the W-8BEN is not filed directly with the IRS in most cases. Instead, you give it to the U.S. company, platform, or financial institution paying you. That payer uses the information to apply the correct withholding tax rate and report payments properly.
Key points to understand about Form W-8BEN:
- It certifies foreign status for tax purposes
- It applies only to individuals, not businesses
- It helps determine withholding tax rates
- It may allow you to claim tax treaty benefits
The W-8BEN differs from other IRS forms used by non-U.S. persons. For example, Form W-8BEN-E is for foreign entities, while Form W-9 is for U.S. taxpayers. U.S. companies request the W-8BEN to stay compliant with IRS withholding and reporting rules.
Who needs to fill out a W-8BEN?
You need to fill out a W-8BEN if you are a nonresident alien receiving U.S.-source income. The form confirms that you are not subject to the same tax rules as U.S. citizens or residents.
This commonly includes freelancers, independent contractors, online creators, and consultants working with U.S.-based companies from outside the United States. It also applies to investors earning dividends, interest, royalties, or licensing income from U.S. sources.
You typically need a W-8BEN if you are:
- A non-U.S. individual earning income from U.S. clients
- A freelancer or contractor paid by a U.S. company
- A creator earning platform revenue from the U.S.-based platforms
- An investor receiving U.S.-source dividends or royalties
You generally do not need a W-8BEN if you are a U.S. citizen, a U.S. resident alien for tax purposes, or operating as a foreign business entity. In those cases, a different IRS form applies, such as Form W-9 or W-8BEN-E.
When and how often do you need to submit a W-8BEN?
You should submit a W-8BEN before you receive your first payment from a U.S. payer. Many companies require it during onboarding to ensure they apply the correct withholding tax from the start.
A W-8BEN is generally valid for the year you sign it plus the next three full calendar years. After that period, the form expires automatically, and you must submit a new one to remain compliant.
You also need to resubmit or update your W-8BEN if your circumstances change. This includes changes to your legal name, country of residence, address, or eligibility for tax treaty benefits. Providing an outdated form can result in higher withholding or payment delays.
How to fill out W-8BEN form: line-by-line instructions
Form W-8BEN is used by non-U.S. individuals to confirm their foreign status and, if applicable, claim reduced tax withholding under an income tax treaty. Completing it correctly helps ensure the right amount of U.S. tax is withheld from your income.
Below is a clear, line-by-line overview of what each section requires and how to complete it accurately.
Part I: Identification of beneficial owner
Line 1 – Name of individual
Enter your full legal name exactly as it appears on your official identification documents. This should match the name associated with the income being reported.
Line 2 – Country of citizenship
Enter the country where you are a legal citizen. This is based on citizenship, not residence or mailing address.
Line 3 – Permanent residence address
Provide your permanent residence address outside the United States. This must be a physical address in a foreign country. Do not use a U.S. address, a P.O. box, or an address “in care of” another person.
Line 4 – Mailing address
Complete this line only if your mailing address is different from your permanent residence address. If they are the same, you can leave this line blank.
Line 5 – U.S. taxpayer identification number (TIN)
Enter your U.S. Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) if you have one. A U.S. TIN is generally required if you are claiming certain tax treaty benefits.
Line 6 – Foreign tax identifying number (FTIN)
Enter the tax identification number issued to you by your country of residence, if applicable. Some treaty claims require a foreign TIN unless an exception applies.
Line 7 – Reference number(s)
Leave this line blank unless your withholding agent or payer specifically instructs you to complete it for internal tracking purposes.
Line 8 – Date of birth
Enter your date of birth using the format requested on the form (month, day, year). This information helps confirm your identity.
Part II: Claim of tax treaty benefits (if applicable)
Complete Part II only if your country of residence has an income tax treaty with the United States and you are eligible to claim reduced withholding.
In this section, you generally need to:
- Enter your country of residence for treaty purposes
- Identify the specific treaty article that applies to your income
- State the reduced withholding rate or exemption being claimed
- Certify that you meet the conditions required under that treaty article
Tax treaty eligibility depends on factors like residency status, income type, and treaty limitations. If you’re unsure whether you qualify, it’s best to review the applicable treaty or consult a tax professional before completing this section.
Part III: Certification
In Part III, sign and date the form to certify that the information provided is true, correct, and complete. By signing, you confirm that you are the beneficial owner of the income and that you qualify for any treaty benefits claimed.
Unsigned or incomplete W-8BEN forms are considered invalid and may result in default U.S. withholding rates being applied.
What is the difference between Form W-8BEN and Form W-8BEN-E?
Form W-8BEN is for individuals, while Form W-8BEN-E is for foreign entities. The distinction is important because submitting the wrong form can delay payments or cause compliance issues.
Individuals, such as freelancers or sole proprietors, use the W-8BEN. Corporations, partnerships, trusts, and other entities use the W-8BEN-E. Each form has different sections and requirements tailored to how income is taxed.
If you are unsure which form applies to you, the deciding factor is whether you are being paid as an individual or as a registered business entity.
W-8BEN Generator by Jotform
Jotform’s Smart PDF Forms simplify your W-8BEN form-filling experience by providing a free, user-friendly online solution for easy tax reporting. With the W-8BEN Generator by Jotform, you can fill out the form online and download your completed W-8BEN directly from the platform.
Safeguarding your data is a top priority. All submissions are protected with GDPR and CCPA-friendly features, a 256-bit SSL connection, and optional HIPAA compliance features for healthcare professionals. You can also add an extra layer of security using Encrypted Forms 2.0 or CAPTCHA fields.
Jotform works seamlessly across desktop, tablet, and mobile devices. This flexibility allows you to complete your W-8BEN anytime, anywhere, without worrying about formatting or compatibility issues.
The W-8BEN tax form generator offers an intuitive interface that guides users through each field. Once completed, you can instantly download your W-8BEN as a PDF, making it easy to store or send to U.S. payers.
Jotform lets you convert form submissions back into the original W-8BEN layout. This ensures consistency with IRS formatting while reducing manual errors and saving time on document management.
Final thoughts on completing your W-8BEN
Filling out a W-8BEN correctly helps ensure accurate tax withholding and prevents payment delays that can slow down your income. By understanding who needs the form, when to submit it, and how to complete each section properly, you can avoid common mistakes, reduce unnecessary withholding, and stay compliant with IRS requirements.
Whether you manage tax documents manually or use tools like Jotform’s tax form management solutions, accuracy and timely submission are essential for keeping your records in order. Reviewing your information regularly and updating forms when your situation changes can help you avoid issues later. If you’re ever unsure about deadlines or timing, reviewing guidance on when you file taxes can also help you stay on track and plan with confidence.
Frequently asked questions about Form W-8BEN
Yes, most U.S. companies accept electronic W-8BEN forms. Online tools like Jotform allow you to complete, sign, and download the form securely without printing or scanning.
Foreign entities, such as corporations, partnerships, or trusts, fill out Form W-8BEN-E. Individuals should not use this form and should complete Form W-8BEN instead.
The purpose of IRS Form W-8BEN is to certify foreign status and determine the correct withholding tax on U.S.-source income. It helps U.S. payers comply with IRS reporting and withholding requirements.
AS ALWAYS, CONSULT AN ATTORNEY BEFORE RELYING ON ANY INFORMATION ON THIS PAGE. THE CONTENT ABOVE IS FOR INFORMATIONAL PURPOSES ONLY. JOTFORM IS NOT PROVIDING LEGAL, FINANCIAL OR OTHER ADVICE.
Send Comment: