Fill Out IRS Form W-8BEN Online

What is Form W-8BEN used for

U.S. payers must generally withhold tax at a statutory default rate on many types of U.S. source income paid to foreign persons. A properly completed W-8BEN establishes that you are a foreign individual and the beneficial owner of the income, and lets you claim a lower treaty rate or an exemption when your country has a tax treaty with the United States.

Withholding agents request it whether or not you are claiming treaty benefits, because without documentation they may have to apply the highest default withholding. The form is also used for FATCA-related documentation of individual account holders at foreign financial institutions.

Who needs to file Form W-8BEN

Foreign individuals, meaning people who are neither U.S. citizens nor U.S. tax residents, who receive U.S. source income or hold accounts with institutions that request it. Common examples include non-U.S. freelancers paid by American companies, foreign investors holding U.S. stocks through a broker, and creators paid royalties by U.S. platforms.

The form is for individuals only. Foreign entities such as companies use Form W-8BEN-E instead, and U.S. persons use Form W-9. A W-8BEN goes to the withholding agent or payer, never to the IRS.

How to fill out Form W-8BEN

The form has three short parts:

• Part I, line 1: your full legal name.
• Line 2: your country of citizenship.
• Line 3: your permanent residence address in your home country. A P.O. box or in-care-of address is generally not acceptable here.
• Line 4: mailing address, only if different from line 3.
• Line 5: U.S. taxpayer identification number (SSN or ITIN), if you have one and it is required for your claim.
• Line 6a and 6b: your foreign tax identifying number, or a checkbox if your country does not issue one.
• Line 8: your date of birth.
• Part II, lines 9 and 10: the treaty country and, when needed, the specific article, paragraph, and rate you are claiming plus the type of income and reason you qualify.
• Part III: sign, date, and print your name to certify everything under penalties of perjury.

Where to send it and how long it lasts

Give the signed form to the requester: your broker, bank, platform, or U.S. client. Do not mail it to the IRS. Under the general rule in the instructions, a W-8BEN remains valid from the date signed until the last day of the third succeeding calendar year, unless a change in circumstances makes it incorrect sooner. Requesters will ask for a fresh form when yours lapses.