Fill Out IRS Form W-8BEN-E Online
Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
Internal Revenue Service
Certifies that an entity is a foreign organization for U.S. tax withholding purposes and documents its tax status.
Reviewed July 2026
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IRS Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), is the entity counterpart to the individual W-8BEN. Foreign companies, partnerships, trusts, and other organizations use it to document their foreign status, their chapter 3 withholding classification, and their chapter 4 (FATCA) status for U.S. payers and financial institutions.
It is one of the longest IRS forms, but most entities only need a handful of its parts. You can complete Form W-8BEN-E in the Universal PDF editor, check the right status boxes, fill in the certifications that apply, sign, and download the finished PDF for the requester.
What is Form W-8BEN-E used for
U.S. withholding agents need to know what kind of entity they are paying before they can apply the correct withholding and reporting treatment to U.S. source income such as dividends, interest, royalties, and service fees. The W-8BEN-E documents that the entity is foreign, identifies its tax classification, and records its FATCA status under chapter 4.
It is also where an eligible entity claims reduced withholding under an income tax treaty between its country of residence and the United States, including the limitation on benefits provision it satisfies.
Who needs to file Form W-8BEN-E
Foreign entities that receive payments of U.S. source income or hold accounts with financial institutions that request FATCA documentation. Typical filers include non-U.S. companies invoicing American customers, foreign funds and holding companies receiving U.S. investment income, and foreign nonprofits receiving U.S. payments.
Individuals must not use this form; they use W-8BEN. U.S. entities use Form W-9. Entities with income effectively connected to a U.S. trade or business generally use Form W-8ECI, and foreign intermediaries use Form W-8IMY. Like all W-8 forms, the W-8BEN-E goes to the withholding agent, not the IRS.
How to fill out Form W-8BEN-E
The form runs to thirty parts, but a typical operating company completes only four areas:
- Part I, lines 1 to 3: legal name of the entity, country of incorporation or organization, and disregarded entity details if relevant.
- Part I, line 4: chapter 3 status, such as corporation, partnership, simple or complex trust, or tax-exempt organization.
- Part I, line 5: chapter 4 (FATCA) status. Many ordinary operating businesses qualify as an active non-financial foreign entity (active NFFE), which then requires the matching certification in Part XXV.
- Part I, lines 6 to 9: permanent residence address, mailing address if different, U.S. EIN if any, foreign tax identifying number, and GIIN where applicable.
- Part III: treaty claim, naming the treaty country, the limitation on benefits category, and any special rate claim with the article and paragraph.
- The part matching your chapter 4 status: check the certification boxes that apply, for example Part XXV for an active NFFE or Part XXVI for a passive NFFE with its substantial U.S. owner details.
- Part XXX: signature, date, and printed name of an authorized signer, with the capacity checkbox completed.
Validity and where it goes
Give the completed form to the U.S. payer, broker, or financial institution that requested it and keep a copy. As with the individual version, the general rule is that the certificate stays valid from the signature date through the end of the third succeeding calendar year unless a change in circumstances makes it incorrect. The current revision is dated October 2021. Because entity classification and FATCA statuses can be genuinely complicated, consider having a tax professional review the form before you submit it.
Frequently asked questions
No. Every filer completes Part I and Part XXX, plus the certification part that matches the chapter 4 status chosen on line 5 and Part III if a treaty claim is made. The rest is left blank.
NFFE means non-financial foreign entity. Most ordinary trading or services companies are active NFFEs if enough of their income and assets are non-passive, as defined in the instructions. Passive NFFEs must instead disclose substantial U.S. owners.
Not always. Many entities provide only their foreign tax identifying number. A U.S. EIN or a GIIN is required in specific cases described in the instructions, such as certain treaty claims or financial institution statuses.
A person authorized to sign for the entity, such as an officer or director, or an agent with authority. The signer certifies the form under penalties of perjury and checks the capacity box.
No. It is given to the withholding agent or financial institution that requested it, which relies on it for withholding and reporting.
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