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Form W8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
IRS Form W-8BEN is Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals). This form establishes foreign status, which can prevent a 30% U.S. tax rate on received income.
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IRS Form W8BEN - Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
IRS Form W-8BEN is Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals). This form establishes foreign status, which can prevent a 30% U.S. tax rate on received income.
Risk Radar
Scan points- 1Do not use this form if you are a U.S. citizen; instead, provide Form W-9.
- 2Using Form W-8BEN when you should use Form W-9 (e.g., if you are a U.S. citizen).
- 3Failing to provide IRS Form W-8BEN to the correct payer/withholding agent.
- 4Entering an address that is only for mailing purposes instead of your tax residence.
- 5Not completing Line 10 when claiming treaty benefits requiring specific conditions.
Plain English
This form tells the IRS that you are not a U.S. person when receiving money from a U.S. source. By filing Form W-8BEN, you certify your foreign status to help determine how much U.S. tax must be withheld from your payments. If you fill it out correctly, you may avoid the standard 30% withholding rate.
Submission Date
- Filing date: 2021-10-04 22:10:34
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when an individual needs to establish foreign status to avoid a default 30% U.S. tax rate on received income.
- Do not use Form W-8BEN when you are a foreign entity, a U.S. citizen, or another U.S. person (including a resident alien individual).
- Check Form W-9 instead when you are a U.S. citizen or other U.S. person.
Form selector
Use this form or another form?
You are acting as a foreign intermediary
To document status for the account of others, not your own.
✓ Check Part I/Part II designation on W-8BEN.
You are an individual receiving reportable death benefits (for section 6050Y or chapter 3)
To establish foreign status with the payor for these specific payments.
✓ Verify you are not claiming effectively connected income only.
You are a nonresident alien student/researcher claiming treaty benefits on noncompensatory scholarship/fellowship income
To claim reduced or eliminated U.S. tax on that specific type of income.
✓ Do not use this form if the income is compensatory.
Deadline or filing window
The timing for filing is dictated by the payment event or requirement from the withholding agent. The instructions do not specify a deadline date but require providing the form to establish status before income is received or paid out.
Checklist
What you need before filling it out
Form Title
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) · Instructions p.1 & Form p.1
Default Withholding Rate
30% rate on income received from U.S. · Instructions p.1
Recipient of Payment
Withholding agent or payer · Form p.1
Exclusion for Entity Status
Foreign entity documenting status/claiming treaty benefits · Instructions p.2 & Form p.1
Change of Address Rule
Move outside country claiming benefits · Instructions p.3
Student Income Type Check
Compensatory scholarship or fellowship income · Instructions p.8
Before you submit
- 1Verify you are an individual filer (not a foreign entity) on the form itself.
- 2Confirm that if claiming treaty benefits, you are not using it to document status only.
- 3If receiving death benefits, confirm this W-8BEN is for Section 6050Y or Chapter 3 purposes.
- 4Check if your income is effectively connected (and personal services) — if so, ensure the form reflects that context.
- 5Confirm you are not a U.S. citizen or resident alien individual who should use Form W-9.
- 6Review Part III to ensure electronic signature guidance aligns with current regulations.
- 7Check the revision date on the form itself reads October 2021.
How to file this form
- 1Complete all required fields on IRS Form W-8BEN, ensuring you are filling it out as an individual.
- 2If applicable, complete Part III to certify your foreign status and sign electronically or manually.
- 3Review the form to confirm that the specific purpose (e.g., death benefit receipt vs. general income) is correctly documented.
- 4Provide the completed Form W-8BEN directly to the withholding agent or payer; do not submit it to the IRS.
Known limitations
- 1The form is for individuals; entities must use Form W-8BEN-E.
- 2A U.S. citizen or other U.S. person, including a resident alien individual, should not complete Form W-8BEN but instead provide Form W-9.
- 3The form does not apply if the beneficial owner is claiming that income is effectively connected with the conduct of trade or business within the United States (other than personal services); in this case, use Form W-8BEN.
- 4If a nonresident alien student receives compensatory scholarship or fellowship income, they must use Form 8233 instead of Form W-8BEN to claim tax treaty benefits.
- 5A resident alien who is not a citizen of any country should enter the country where they were most recently a resident on Line 1 (though this line number is implied by context, it is stated in Instructions p.6).
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form W-8BEN is dated October 2021, and instructions reference ongoing updates available at IRS.gov/FormW8BEN for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads October 2021.
- Form number — confirm the title matches Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals).
- Recipient address/entity — give this form to the withholding agent or payer; do not send it directly to the IRS.
- Purpose check — confirm you are an individual using this form, as entities must use Form W-8BEN-E.
Quick Facts
Downloads
After you file
- 1Give Form W-8BEN to the person requesting it before payment is made, credited to your account, or allocated.
- 2Keep a copy of the completed Form W-8BEN for personal records.
- 3If you receive more than one type of income from a single withholding agent and claim different benefits, the withholding agent may require a separate Form W-8BEN for each income type.
- 4Do not send Form W-8BEN directly to the IRS; provide it to the requesting party instead.
Sources
- SRCInstructions p.1 — The current revision date is October 2021.
- SRCInstructions p.3 — Do not send Form W-8BEN to the IRS; give it to the person requesting it.
- SRCInstructions p.6 — If you are a U.S. citizen, provide Form W-9 instead of completing Form W-8BEN.
- SRCInstructions p.7 — Line 6a (FTIN) is required if holding a financial account at a U.S. office and receiving U.S. source income reportable on a Form 1042-S, unless exceptions apply.
- SRCInstructions p.8 — A nonresident alien student/researcher must use Form W-8BEN for noncompensatory scholarship/fellowship income to claim treaty benefits.
- SRCForm p.1 — The form is specifically for individuals; entities must use Form W-8BEN-E.
- SRCForm p.1 — If you are claiming income effectively connected with trade or business in the U.S. (other than personal services), use Form W-8BEN instead of using this section/form (clarification needed on which line, but stated as a condition for usage).
- SRCInstructions p.3 — If you do not provide Form W-8BEN, the withholding agent may withhold at the 30% rate, backup withholding rate, or the rate under section 1446.
Common confusion points
Who should I give this form to?
Give it to the person who is requesting it from you, generally the payer or a partnership that allocates income to you.
→ Ensure you hand it over before payment/credit occurs.
What if I am a U.S. citizen but have citizenship in another country?
You should complete Form W-8BEN only if you are not a U.S. citizen; instead, provide Form W-9.
→ Check the box or verify your status against IRS rules to confirm which form is needed.
When do I need to fill out Line 10?
Complete Line 10 when claiming treaty benefits on business profits not attributable to a permanent establishment, or on gains from alienation of property (other than real property) that doesn't form part of a permanent establishment.
→ Ensure you state the relevant treaty article on Line 10.
Do I need an FTIN if I have a U.S. financial account?
Yes, unless you are a resident of a U.S. territory or your jurisdiction is on the IRS list that does not issue Foreign TINs.
→ Check the boxes in Line 6b to see if an FTIN (Line 6a) is optional.
Should I use this form for scholarship income?
Use Form W-8BEN only if the scholarship/fellowship income is noncompensatory; use Form 8233 if it is compensatory.
→ Verify the nature of the income—noncompensatory vs. compensatory.
What if my permanent address is a P.O. Box or mailing address?
Do not show the address of a financial institution, a post office box, or an address used solely for mailing purposes on Line 3.
→ Use your actual physical residence address for Line 3.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Form W-8BEN should be submitted for each different type of income if you receive multiple types from one withholding agent.
- Form 8233 (Must be used instead of W-8BEN for compensatory scholarship/fellowship income.)
Questions about IRS Form W8BEN
What is IRS Form W8BEN used for?
This form tells the IRS that you are not a U.S. person when receiving money from a U.S. source. By filing Form W-8BEN, you certify your foreign status to help determine how much U.S. tax must be withheld from your payments. If you fill it out correctly, you may avoid the standard 30% withholding rate.
Who must file IRS Form W8BEN?
A foreign individual files IRS Form W-8BEN if they are the seller of a life insurance contract (or interest therein) under section 6050Y or an individual receiving reportable death benefits for purposes of section 6050Y or chapter 3.
What information does IRS Form W8BEN require?
The form collects information regarding your foreign status, which is detailed throughout its sections. Specifically, Part III requires certifications related to your status and treaty claims, while other parts collect residency and identification details.
When is IRS Form W8BEN due?
The official source does not state a specific filing deadline; rather, it describes when the form should be provided (e.g., upon receiving income or as required by a withholding agent).
Where do I file IRS Form W8BEN?
The filer must give IRS Form W-8BEN to the withholding agent or payer; it is explicitly stated not to send the completed form directly to the IRS.
How do I complete IRS Form W8BEN?
The filer must complete all necessary parts of IRS Form W-8BEN before submission. This includes accurately entering residency details (like your permanent residence address in Part I) and certifying claims, such as treaty benefits, in Part III. The form requires a signature to be valid upon sending.
What happens if IRS Form W8BEN is filed incorrectly?
If this form is not used correctly, foreign persons are subject to U.S. tax at a 30% rate on income they receive from the United States.
Who should I give this form to?
Give it to the person who is requesting it from you, generally the payer or a partnership that allocates income to you. Ensure you hand it over before payment/credit occurs.
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