Form W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

Form W-8BEN is generally used by foreign individuals to establish foreign status and, when applicable, claim a reduced rate or exemption from U.S. tax withholding.

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Introduction

Form W-8BEN is a U.S. tax form generally used by foreign individuals who receive certain U.S.-source income. The form provides information that helps a withholding agent determine the appropriate U.S. tax withholding and reporting treatment.

Form W-8BEN may also be used by an eligible individual to claim benefits under an applicable income tax treaty. The form is generally provided to the withholding agent or payer rather than filed directly with the U.S. government.

What Is Form W-8BEN?

Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), is used by certain foreign individuals to certify their foreign status and beneficial ownership of income.

Form W-8BEN may provide information such as:

Individual’s name
Country of citizenship
Permanent residence address
Mailing address, when applicable
Foreign taxpayer identification information
U.S. taxpayer identification information, when applicable
Reference numbers, when applicable
Treaty information
Certification of foreign status
Other applicable withholding information

Form W-8BEN is generally not used by U.S. citizens or U.S. resident aliens. Different W-8 forms may apply to foreign entities or other types of recipients.

Who Uses Form W-8BEN?

Form W-8BEN is generally used by foreign individuals who are the beneficial owners of certain U.S.-source income. It may be requested by a bank, financial institution, business, investment platform, payer, or other withholding agent.

Form W-8BEN may be relevant to:

Nonresident individuals
Foreign investors
Foreign individuals receiving U.S.-source income
Foreign individuals holding certain U.S. investments
Foreign individuals claiming applicable tax treaty benefits
Other foreign individuals who are asked to certify their status to a withholding agent

A person who is a U.S. citizen or U.S. resident for tax purposes generally uses different documentation. The appropriate form depends on the individual’s tax status and circumstances.

What Information Is Needed?

The information needed to complete Form W-8BEN generally includes the individual’s identifying information, foreign status, residence information, taxpayer identification information, and applicable treaty information. The information required depends on the individual’s circumstances and the type of income involved.

You may need:

Full legal name
Country of citizenship
Permanent residence address
Mailing address, if different
Foreign taxpayer identification number
U.S. taxpayer identification number, when applicable
Reference number, when applicable
Account or investment information
Tax treaty information, when applicable
Information about the beneficial owner
Supporting identification and tax records

Use accurate information that agrees with your personal, financial, and tax records.

How to Fill Out/Complete Form W-8BEN

Form W-8BEN contains several parts used to identify the individual, establish foreign status, provide applicable taxpayer identification information, claim treaty benefits when appropriate, and certify the information provided.

Complete the portions that apply to your circumstances. The form is generally provided to the withholding agent or payer requesting it rather than submitted with a federal income tax return.

Part I

Part I generally identifies the individual who is providing Form W-8BEN. It includes information such as the individual’s name, citizenship, permanent residence address, and taxpayer identification information.

Enter the requested information accurately and use the individual’s legal and tax information. Make sure the country of residence and other identifying information are consistent with your records.

Part II

Part II generally provides information used when an individual is claiming benefits under an applicable income tax treaty. This section may identify the country of residence and the treaty provisions that may apply to the income.

Complete this section only when applicable. The treaty claim should be based on the individual’s actual circumstances and eligibility for the claimed benefit.

Part III

Part III generally provides the certification for the information reported on Form W-8BEN. By signing the form, the individual certifies that the information provided is accurate and that the individual meets the applicable requirements.

Review the entire form before signing. The certification should only be provided when the information is accurate and the individual is authorized to make the certification.

Additional Information

Additional information may be needed depending on the individual’s circumstances, the type of U.S.-source income, the withholding agent’s requirements, or an applicable tax treaty.

Provide only information that applies to the individual’s situation. Keep supporting records that substantiate foreign status, residence, taxpayer identification information, and any treaty position being claimed.

Final Review

Review Form W-8BEN after completing all applicable sections. Check the individual’s name, citizenship, permanent residence address, mailing address, foreign taxpayer identification information, U.S. taxpayer identification information when applicable, reference information, treaty information, beneficial owner status, certification, signature, and final information reported.

A final review can help identify errors before the form is provided to the withholding agent. Individuals should retain a copy of Form W-8BEN and supporting identification, residence, taxpayer identification, investment, and tax records with their personal tax records.

Common Mistakes

Common Form W-8BEN mistakes can result from providing incorrect personal information, using an incorrect tax residence, claiming treaty benefits without meeting the applicable requirements, or using the wrong type of W-8 form.

Some common issues include:

Using Form W-8BEN when another W-8 form applies
Providing an incorrect legal name
Providing an incorrect country of citizenship
Providing an incorrect permanent residence address
Providing an incorrect taxpayer identification number
Claiming an income tax treaty benefit incorrectly
Providing incomplete treaty information
Failing to sign and date the form
Providing outdated or incorrect information
Giving the form to the wrong party
Failing to provide an updated form when circumstances change

Review Form W-8BEN carefully before providing it to the withholding agent or payer and make sure the information accurately reflects your current circumstances.

Related IRS Forms

Form W-8BEN is one of several forms used to establish foreign status and withholding information. The appropriate form depends on whether the recipient is an individual, foreign entity, intermediary, or other type of recipient.

Commonly related forms may include:

Form W-8BEN-E, Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting
Form W-8ECI, Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting
Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
Form W-9, Request for Taxpayer Identification Number and Certification
Form 1040-NR, U.S. Nonresident Alien Income Tax Return

The appropriate form depends on the recipient’s tax status, type of income, and relationship with the withholding agent.

Where to File or Submit

Form W-8BEN is generally provided to the withholding agent, payer, financial institution, or other party requesting the form. It is generally not filed directly with the U.S. government with an individual income tax return.

The withholding agent may use the information on Form W-8BEN to determine the applicable withholding and reporting treatment. Keep a copy of the completed form for your records.

Current IRS Form & Instructions

Use the Form W-8BEN and instructions that apply to the applicable reporting period. Tax forms and instructions may be revised over time, so individuals should use the appropriate version when completing the form.

The general information on this page is intended to remain useful across multiple years. Specific requirements, certifications, treaty provisions, withholding rules, and other details may change and should be reviewed when completing Form W-8BEN.

Important Information / Disclaimer

This Form W-8BEN guide is provided for general informational purposes only and is not tax, legal, or accounting advice. Form W-8BEN requirements can depend on an individual’s foreign status, tax residence, type of income, beneficial ownership, applicable tax treaty, and other circumstances.

Individuals should provide accurate and current information to the withholding agent and consider consulting a qualified tax professional when the appropriate withholding form or treaty treatment is unclear. This page is intended as a general educational guide and should not be used as a substitute for reviewing the applicable tax forms, instructions, and tax rules.