Which W-8 to ask for, the three-calendar-year expiry reminder, and the 30-day change-of-circumstances request. Read it below, copy the text, print it, or download the .docx for your letterhead.
Template from tincompliance.com. Three emails for foreign payees: the initial request for the correct Form W-8, the reminder that a W-8 expires after three calendar years, and the request for a new form when circumstances change. A W-8 that is missing, expired or invalid means 30% withholding under chapter 3 (or 24% backup withholding if the payee is presumed to be a U.S. person), so the dates matter.
Subject: Tax form needed before we can pay you (Form W-8) — [Company]
Hello [payee name],
Before [Company] can make a payment to you, U.S. tax rules require us to have the correct IRS withholding certificate on file. Because [you / your organization] [is not a U.S. person / is located outside the United States], the form is a W-8 rather than a W-9:
Please complete and sign the form at [secure link] or return the attached PDF by [date]. If you are claiming a reduced rate under a tax treaty, complete the treaty section (Part II on W-8BEN, Part III on W-8BEN-E) including the article and rate; without it we must withhold at 30%.
If you are in fact a U.S. person (a U.S. citizen or resident, or a U.S. entity), please tell us and complete Form W-9 instead. Questions: [contact].
Thank you,
[Name], [Title], [Company]
Subject: Your Form W-8 on file with [Company] expires December 31
Hello [payee name],
The Form [W-8BEN / W-8BEN-E] you signed on [date] is valid through December 31, [year], the end of the third calendar year after it was signed. After that date we can no longer rely on it and are required to withhold 30% from payments to you until we receive a new one.
Please complete a new form at [secure link] before December 31. If nothing has changed, the new form will look like the old one; it still needs a current signature and date.
Questions: [contact].
Thank you,
[Name], [Title], [Company]
Subject: Updated Form W-8 needed — [Company]
Hello [payee name],
We understand that [describe: your address has changed to a U.S. address / your entity has changed its name or classification / your treaty status has changed / you have obtained a U.S. TIN]. A change of this kind makes the Form W-8 we have on file unreliable, and U.S. rules require a new form within 30 days.
Please complete a new Form [W-8BEN / W-8BEN-E] at [secure link] by [date]. If the change means you are now a U.S. person, complete Form W-9 instead. Until we receive the form we are required to withhold at the statutory rate.
Questions: [contact].
Thank you,
[Name], [Title], [Company]
Log each request with the date, the form requested and the form received. Keep the signed W-8 for as long as it is relied on plus four years.
A general-purpose starting point, not legal advice. Your facts, and your counsel, control what you send.