Which form, at a glance
| Payee | Form |
|---|---|
| Any U.S. person, including a U.S. citizen living abroad and a U.S. LLC with foreign owners that is not disregarded | Form W-9 |
| Foreign individual, beneficial owner of the payment | W-8BEN |
| Foreign individual paid for services performed in the U.S., claiming a treaty exemption | Form 8233 |
| Foreign entity, beneficial owner of the payment | W-8BEN-E |
| Foreign person whose income is effectively connected with a U.S. trade or business (not an individual’s personal services) | W-8ECI |
| Foreign government, international organization, foreign central bank, foreign tax-exempt organization or private foundation claiming its specific exemption | W-8EXP |
| Intermediary, flow-through partnership or trust, or certain U.S. branches, receiving for others | W-8IMY |
| Disregarded entity | The owner’s form, not the entity’s |
The mistakes this prevents
- A foreign entity on a W-8BEN. The W-8BEN is for individuals only. A foreign corporation or LLC signs the W-8BEN-E.
- A foreign contractor working in the U.S. on a W-8BEN with a treaty claim. A treaty exemption for personal services performed in the United States is claimed on Form 8233, not the W-8BEN.
- A W-8 from a U.S. citizen abroad. Citizenship, not residence, decides. A U.S. citizen in London signs a W-9.
- A W-8 from the disregarded entity instead of its owner. The owner is the payee for tax purposes.
- Personal services on a W-8ECI. An individual’s compensation for services is never documented on the W-8ECI.
Questions this tool gets asked
We pay a foreign freelancer who works entirely from abroad. Do we withhold?
Pay for services performed outside the United States is foreign-source income: no U.S. withholding, no Form 1099 and no Form 1042-S. The W-8BEN is what shows why. Without it, the presumption rules can treat the payee as a U.S. person subject to backup withholding.
How long is a W-8 good for?
A W-8BEN, W-8BEN-E or W-8ECI generally stays valid until the last day of the third calendar year after it was signed, unless circumstances change. The W-8 validity calculator gives the date, the separate treaty-claim clock and the late-W-8 rules.
The payee is a foreign charity. W-8EXP?
Only if it is claiming section 501(c) status (with a determination letter or a U.S. counsel opinion) or is a private foundation claiming the 4% rate. Most foreign NGOs receiving a grant sign a W-8BEN-E.