Form W-8BEN at a glance
October 2021current revision
Neverfiled with the IRS; the requester keeps it
Not alwaysU.S. TIN required
3 yearsvalidity, absent a change in circumstances
30% or treaty ratewithholding result with a valid form
Certificationform type, not an information return
Line 1: Name of individual who is the beneficial ownerRequiredYour name as the individual beneficial owner. A foreign individual who is the single owner of a disregarded entity that is not claiming treaty benefits as a hybrid entity completes the form in his or her own name; the disregarded entity's name and account number can go on line 7.Where it goes wrongA disregarded entity claiming treaty benefits as a hybrid entity completes Form W-8BEN-E instead, not this form.Open the line in the tableLine 2: Country of citizenshipRequiredYour country of citizenship. A dual citizen enters the country where he or she is both a citizen and a resident when completing the form; if not resident in any country of citizenship, enter the country of most recent residence.Where it goes wrongA U.S. citizen who also holds another citizenship does not complete this form; he or she provides Form W-9.Open the line in the tableLine 3: Permanent residence addressRequiredThe address in the country where you claim to be a resident for that country's income tax; for a treaty claim, residency is determined as the treaty requires. With no tax residence anywhere, use where you normally reside. A descriptive address is allowed where streets are not used.Where it goes wrongThe address of a financial institution, a P.O. box, or an address used solely for mailing purposes.Open the line in the tableLine 4: Mailing address (if different from above)RequiredIf different from line 3. Enter a mailing address only if it is different from the permanent residence address on line 3.Open the line in the tableLine 5: U.S. taxpayer identification number (SSN or ITIN), if requiredIf applicableYour SSN, or an ITIN if you are not eligible for an SSN. Required for a partner in a partnership engaged in a U.S. trade or business, for an exemption under section 871(f) for certain annuities, and when the form goes to a partnership that conducts a U.S. trade or business. A treaty claim generally needs line 5 or a foreign TIN on line 6a.Where it goes wrongA treaty claim with no SSN or ITIN on line 5 and no foreign TIN on line 6a. Actively traded stocks and debt, mutual fund dividends, and certain unit investment trust income do not need an ITIN for the treaty claim.Open the line in the tableLine 6a: Foreign tax identifying numberRequiredIf financial account holder. The FTIN issued by your jurisdiction of tax residence on line 3, if you are documenting yourself as an account holder of a financial account at a U.S. office of a financial institution and receive income reportable on Form 1042-S. Not needed for residents of a U.S. territory, for jurisdictions on the IRS list of those that do not issue foreign TINs, or when line 6b applies. It may also be given to support a treaty claim instead of a U.S. TIN.Where it goes wrongLeft blank on a financial account with no exception and line 6b unchecked, which makes the form invalid for payments reportable on Form 1042-S.Open the line in the tableLine 6b: Check if FTIN not legally requiredCheckboxIf FTIN not legally required. An account holder described for line 6a may check this box if not legally required to obtain an FTIN from the jurisdiction of residence (including where the jurisdiction does not issue TINs). Checking it counts as the explanation for leaving line 6a blank; a further explanation can go in the margin or on an attached statement.Open the line in the tableLine 7: Reference number(s)OptionalAny reference that helps the withholding agent, entered by you or by the agent: an account number, or a code tying the form to a particular Form W-8IMY. The single owner of a disregarded entity can use it to show the account is in the disregarded entity's name.Open the line in the tableLine 8: Date of birth (MM-DD-YYYY)RequiredIf financial account holder. Your date of birth if you are documenting yourself as an account holder of a financial account at a U.S. office of a financial institution (including a U.S. branch of an FFI). Use MM-DD-YYYY: someone born April 15, 1956, enters 04-15-1956.Where it goes wrongA date in another order, such as day first.Open the line in the tableLine 9: Treaty country of residenceRequiredIf claiming treaty benefits. The country where you claim to be a resident for income tax treaty purposes, under the terms of that treaty. A student or researcher may name the treaty country of residence at the time of, or just before, entry into the United States. If you are related to the withholding agent and receive more than $500,000 in the year, you generally must also file Form 8833.Where it goes wrongA U.S. resident alien relying on a saving clause exception claims it on Form W-9, not on this line.Open the line in the tableLine 10: Special rates and conditionsRequiredIf special conditions apply. The treaty article and paragraph, the rate, the type of income, and the additional conditions you meet. Used only when the claim needs more than the line 9 and Part III representations: royalties with different rates, students and researchers, business profits or gains not attributable to a permanent establishment (naming each PTP where relevant), and remittance basis claims.Where it goes wrongLeft blank on a royalty, scholarship, business profits or remittance claim that needs it. It is generally not needed for interest or ordinary dividends.Open the line in the tablePart III: Certification under penalties of perjuryRequiredYou certify that you are the beneficial owner (or authorized to sign for one), that the person on line 1 is not a U.S. person, which kind of income the form relates to, treaty residence for the line 9 country, and exempt foreign person status for broker or barter transactions. You agree to give a new form within 30 days if any certification becomes incorrect.Where it goes wrongNot replacing the form within 30 days after information on it becomes incorrect.Open the line in the tableSignature: Signature, date (MM-DD-YYYY) and print name of signer; capacity boxRequiredSigned and dated by the beneficial owner or account holder, or by an agent with legal authority. An agent under a power of attorney attaches it (Form 2848 can be used) and checks the box certifying capacity to sign. A withholding agent may accept an electronic signature that shows it was electronically signed by an authorized person.Where it goes wrongSimply typing your name into the signature line is not an electronic signature.Open the line in the tableHover over a line for what belongs there and where it goes wrong; click to open the line in the table below. On a touch screen, tap the line to jump to the row.
In this guide
Who completes it and who asks for it
A nonresident alien individual who is the beneficial owner of income subject to withholding completes Form W-8BEN when a withholding agent requests it, whether or not a treaty claim is being made. Entities use W-8BEN-E; individuals whose income is effectively connected with a U.S. trade or business use W-8ECI (compensation for personal services claims a treaty exemption on Form 8233 instead); intermediaries and flow-throughs use W-8IMY. A U.S. citizen or resident alien never completes a W-8BEN, even one living abroad; they complete a W-9.
The withholding agent is any person with control, receipt, custody or disposal of U.S.-source FDAP income paid to a foreign person: a bank paying interest, a company paying royalties or dividends, a platform paying a foreign contractor for services performed in the United States, a casino paying a foreign winner. The agent keeps the form; it is never filed with the IRS.
Line by line
Every line of Form W-8BEN (Rev. October 2021), in form order, with what goes on it and where it goes wrong, from the Instructions for Form W-8BEN (Rev. October 2021).
| Line | What it is | What goes here |
|---|---|---|
| Part I. Identification of Beneficial Owner | ||
| 1 | Name of individual who is the beneficial owner | RequiredYour name as the individual beneficial owner. A foreign individual who is the single owner of a disregarded entity that is not claiming treaty benefits as a hybrid entity completes the form in his or her own name; the disregarded entity's name and account number can go on line 7. Where it goes wrong: A disregarded entity claiming treaty benefits as a hybrid entity completes Form W-8BEN-E instead, not this form. |
| 2 | Country of citizenship | RequiredYour country of citizenship. A dual citizen enters the country where he or she is both a citizen and a resident when completing the form; if not resident in any country of citizenship, enter the country of most recent residence. Where it goes wrong: A U.S. citizen who also holds another citizenship does not complete this form; he or she provides Form W-9. |
| 3 | Permanent residence address | RequiredThe address in the country where you claim to be a resident for that country's income tax; for a treaty claim, residency is determined as the treaty requires. With no tax residence anywhere, use where you normally reside. A descriptive address is allowed where streets are not used. Where it goes wrong: The address of a financial institution, a P.O. box, or an address used solely for mailing purposes. |
| 4 | Mailing address (if different from above) | RequiredIf different from line 3. Enter a mailing address only if it is different from the permanent residence address on line 3. |
| 5 | U.S. taxpayer identification number (SSN or ITIN), if required | If applicableYour SSN, or an ITIN if you are not eligible for an SSN. Required for a partner in a partnership engaged in a U.S. trade or business, for an exemption under section 871(f) for certain annuities, and when the form goes to a partnership that conducts a U.S. trade or business. A treaty claim generally needs line 5 or a foreign TIN on line 6a. Where it goes wrong: A treaty claim with no SSN or ITIN on line 5 and no foreign TIN on line 6a. Actively traded stocks and debt, mutual fund dividends, and certain unit investment trust income do not need an ITIN for the treaty claim. |
| 6a | Foreign tax identifying number | RequiredIf financial account holder. The FTIN issued by your jurisdiction of tax residence on line 3, if you are documenting yourself as an account holder of a financial account at a U.S. office of a financial institution and receive income reportable on Form 1042-S. Not needed for residents of a U.S. territory, for jurisdictions on the IRS list of those that do not issue foreign TINs, or when line 6b applies. It may also be given to support a treaty claim instead of a U.S. TIN. Where it goes wrong: Left blank on a financial account with no exception and line 6b unchecked, which makes the form invalid for payments reportable on Form 1042-S. |
| 6b | Check if FTIN not legally required | CheckboxIf FTIN not legally required. An account holder described for line 6a may check this box if not legally required to obtain an FTIN from the jurisdiction of residence (including where the jurisdiction does not issue TINs). Checking it counts as the explanation for leaving line 6a blank; a further explanation can go in the margin or on an attached statement. |
| 7 | Reference number(s) | OptionalAny reference that helps the withholding agent, entered by you or by the agent: an account number, or a code tying the form to a particular Form W-8IMY. The single owner of a disregarded entity can use it to show the account is in the disregarded entity's name. |
| 8 | Date of birth (MM-DD-YYYY) | RequiredIf financial account holder. Your date of birth if you are documenting yourself as an account holder of a financial account at a U.S. office of a financial institution (including a U.S. branch of an FFI). Use MM-DD-YYYY: someone born April 15, 1956, enters 04-15-1956. Where it goes wrong: A date in another order, such as day first. |
| Part II. Claim of Tax Treaty Benefits | ||
| 9 | Treaty country of residence | RequiredIf claiming treaty benefits. The country where you claim to be a resident for income tax treaty purposes, under the terms of that treaty. A student or researcher may name the treaty country of residence at the time of, or just before, entry into the United States. If you are related to the withholding agent and receive more than $500,000 in the year, you generally must also file Form 8833. Where it goes wrong: A U.S. resident alien relying on a saving clause exception claims it on Form W-9, not on this line. |
| 10 | Special rates and conditions | RequiredIf special conditions apply. The treaty article and paragraph, the rate, the type of income, and the additional conditions you meet. Used only when the claim needs more than the line 9 and Part III representations: royalties with different rates, students and researchers, business profits or gains not attributable to a permanent establishment (naming each PTP where relevant), and remittance basis claims. Where it goes wrong: Left blank on a royalty, scholarship, business profits or remittance claim that needs it. It is generally not needed for interest or ordinary dividends. |
| Part III. Certification | ||
| Part III | Certification under penalties of perjury | RequiredYou certify that you are the beneficial owner (or authorized to sign for one), that the person on line 1 is not a U.S. person, which kind of income the form relates to, treaty residence for the line 9 country, and exempt foreign person status for broker or barter transactions. You agree to give a new form within 30 days if any certification becomes incorrect. Where it goes wrong: Not replacing the form within 30 days after information on it becomes incorrect. |
| Signature | Signature, date (MM-DD-YYYY) and print name of signer; capacity box | RequiredSigned and dated by the beneficial owner or account holder, or by an agent with legal authority. An agent under a power of attorney attaches it (Form 2848 can be used) and checks the box certifying capacity to sign. A withholding agent may accept an electronic signature that shows it was electronically signed by an authorized person. Where it goes wrong: Simply typing your name into the signature line is not an electronic signature. |
What the withholding agent relies on
A valid W-8BEN lets the agent treat the payee as foreign, withhold under chapter 3 at 30% or the treaty rate claimed, and report the payment on Form 1042-S rather than a 1099. It is valid from the date signed through the last day of the third calendar year after that date (a form signed in September 2026 runs through December 31, 2029), or until a change in circumstances such as a move to the United States. The foreign-status portion becomes indefinitely valid when the form is paired with documentary evidence received within 30 days of each other; the treaty portion still expires. An agent may rely on the form unless it knows or has reason to know it is unreliable, which is why a U.S. address, a U.S. phone number or a U.S. place of birth has to be explained and documented.
Without a valid form the presumption rules apply: an individual payee with indicia of U.S. status is presumed U.S. and subject to 24% backup withholding and 1099 reporting; a payee presumed foreign is withheld on at 30% with no treaty benefit. Either way the agent is liable for tax it should have withheld (IRC 1461)IRC 1461Internal Revenue Code, Cornell LII.
Where these go wrong
- Expired forms. Three-year expiry is the most common failure; calendar the December 31 of the third year when the form is filed. The W-8 request and expiry emails template covers the re-solicitation.
- The wrong W-8. A foreign LLC or corporation on a W-8BEN, or an individual claiming a treaty exemption for services performed in the United States on a W-8BEN instead of a Form 8233.
- Services performed outside the United States are foreign-source and not reportable at all; the W-8BEN documents status, but it is the place of performance that removes the payment from 1042-S reporting.
- Treaty claims without a TIN. A treaty claim generally needs a U.S. TIN on line 5 or a foreign TIN on line 6a. The exceptions are income from actively traded stocks and debt, mutual fund dividends, publicly offered unit investment trusts, and loans of those securities. Without a TIN where one is needed, the agent withholds 30%.
Questions people ask about Form W-8BEN
Does a foreign contractor working from their home country need a W-8BEN?
Collect one to document foreign status, but the payment for services performed entirely outside the United States is foreign-source income, not subject to withholding or 1042-S reporting.
How long is it valid?
Through December 31 of the third year after the signature date, unless circumstances change; foreign status can be indefinitely valid with documentary evidence.
Can we accept it electronically?
Yes, through a system meeting the requirements in the Requester instructions and Regulations 1.1441-1(e)(4)(iv), including an electronic signature.
Is it filed with the IRS?
No. The withholding agent keeps it and reports the payment on Form 1042-S.
The other certification forms
W-9 · W-9S · W-8BEN-E · W-8ECI · W-8EXP · W-8IMY · W-8CE · 8233 · Comparison table
Sources: Form W-8BEN and instructions (Rev. October 2021); Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP and W-8IMY (Rev. June 2022); Publication 515; Regulations 1.1441-1.