Fill Form W-8BEN online
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
or choose your own copy:
- ✓ Official current version
- ✓ Free download, no account
- ✓ No card, no trial
- ✓ Never uploaded
Form W-8BEN in short
Form W-8BEN is how a foreign individual tells a U.S. payer, bank or platform that they are not a U.S. person. It is used to set the right U.S. tax withholding and, where a tax treaty applies, to claim a reduced rate or exemption. It is for individuals only. Foreign companies use Form W-8BEN-E.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. October 2021 (checked 2026-10-25) |
| Who fills it in | A nonresident alien individual who is the beneficial owner of income subject to U.S. withholding, when a withholding agent or payer asks for it, whether or not they claim treaty benefits. |
| Who receives it | The withholding agent or payer that requested it, such as a U.S. client, bank, broker or online platform. |
| Where to send it | Give the form to the withholding agent or payer. The form says: Do not send to the IRS. |
| Deadline | No IRS deadline. Give it when the payer asks, usually before payment. A form generally stays valid from the date signed until the last day of the third calendar year after that, unless a change makes it incorrect. You agree to give a new form within 30 days if any certification becomes incorrect. |
| Official links | Official page · Official PDF · Official instructions |
How to fill out Form W-8BEN, line by line
| Line 1 | Name of individual who is the beneficial owner Your full name as the person who actually owns the income. |
| Line 2 | Country of citizenship The country you are a citizen of. If you have more than one, see the instructions. |
| Line 3 | Permanent residence address Your home address in the country where you live for tax purposes. Do not use a P.O. box or an in-care-of address. |
| Line 4 | Mailing address Only if it is different from your permanent residence address. |
| Line 5 | U.S. taxpayer identification number (SSN or ITIN), if required Enter your SSN or ITIN if you have one or if it is required. To claim certain treaty benefits you need either a U.S. TIN here or a foreign tax number on line 6a. |
| Line 6a | Foreign tax identifying number (FTIN) The tax number from your country of tax residence. Financial account holders generally must give it, with some exceptions. You can also use it to claim treaty benefits instead of a U.S. TIN. |
| Line 6b | FTIN not legally required Check this if you are an account holder and your country does not legally require you to have a tax number, including countries that do not issue them. |
| Line 7 | Reference number(s) Optional. For example, the account number this form is for. |
| Line 8 | Date of birth Use the format MM-DD-YYYY. Required when documenting a financial account at a U.S. office of a financial institution. |
| Line 9 | Treaty country If you claim a reduced rate or exemption under a tax treaty, enter the country where you are a resident for treaty purposes. |
| Line 10 | Special rates and conditions Use only when the treaty benefit needs conditions not covered by line 9, such as certain royalties, students and researchers, or business profits. Enter the article, paragraph, rate and type of income, and explain the conditions. |
| Part III | Certification, signature, date and printed name Sign, date (MM-DD-YYYY), print your name, and check the box confirming you have the capacity to sign. You certify under penalties of perjury that you are not a U.S. person and the information is correct. |
Common mistakes to avoid
- Using W-8BEN for a company. Entities use Form W-8BEN-E.
- Using W-8BEN when you are a U.S. citizen or resident alien. U.S. persons use Form W-9.
- Giving a P.O. box or in-care-of address on line 3.
- Claiming treaty benefits on line 9 without giving a U.S. TIN on line 5 or a foreign tax number on line 6a when one is needed.
- Filling in line 10 when the treaty benefit does not need it, or leaving it blank when it does, for example for some royalties or student income.
- Writing the dates in the wrong format. Lines 8 and the signature date use MM-DD-YYYY.
- Using W-8BEN for pay for personal services performed in the United States. The form points to Form 8233 or W-4 for that.
- Mailing the form to the IRS instead of giving it to the payer.
Questions about Form W-8BEN
Who needs to fill out Form W-8BEN?
A foreign individual who receives income subject to U.S. withholding and is asked for it by a payer, bank or platform. You give it whether or not you claim a reduced treaty rate.
How long is a W-8BEN valid?
Generally from the date you sign it until the last day of the third calendar year after that, unless your circumstances change and something on the form becomes incorrect. For example, the instructions say a form signed on September 30, 2015 remains valid through December 31, 2018.
Do I need a U.S. tax number to fill out W-8BEN?
Not always. To claim certain treaty benefits, you need either a U.S. SSN or ITIN on line 5 or a foreign tax number on line 6a. Financial account holders generally must give a foreign tax number unless an exception applies.
What is the difference between W-8BEN and W-8BEN-E?
W-8BEN is for individuals. W-8BEN-E is for foreign entities such as companies.
Do I send W-8BEN to the IRS?
No. The form says to give it to the withholding agent or payer and not send it to the IRS.
I am a freelancer outside the U.S. working for a U.S. client. Which form do I use?
Foreign individuals generally give Form W-8BEN to the payer. If the services are performed in the United States, the form points to Form 8233 or W-4 instead. Check with the payer or the IRS instructions for your situation.
Related forms
Tools for this form
Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.