Part I: Identification of beneficial owner
Lines 1 to 8: your name, country of citizenship, permanent residence address, mailing address, U.S. taxpayer identification number, foreign tax identification number, reference numbers and date of birth.
W-8
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
- Agency
- IRS
- Revision
- Rev. October 2021
- Fillable fields
- 23
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 14, 2026
Form W-8BEN: Certificate of Foreign Status of Beneficial Owner (Individuals)
Form W-8BEN is how a foreign individual tells a U.S. payer that they are not a U.S. person, so the payer can apply the correct U.S. tax withholding. It also lets you claim a reduced rate or exemption under a tax treaty between the United States and your country of residence.
You give the form to the person who asked for it: a payer, a platform crediting your account, a bank or brokerage, or a partnership allocating income to you. You do not send it to the IRS. It should be provided before the payment is made or credited, and a separate form is generally needed for each withholding agent.
It is the foreign counterpart of Form W-9. If you are a U.S. citizen or resident alien, you give a W-9 instead.
What's on Form W-8BEN
Part II: Claim of tax treaty benefits
Line 9 is the country where you claim residence for treaty purposes. Line 10 is the special rates and conditions explanation, required only for certain treaty claims.
Part III: Certification
Your signature and date under penalties of perjury, or that of an authorized agent with a valid power of attorney.
How to fill out Form W-8BEN
- 1
Line 1
Enter your name.
- 2
Line 2
Enter your country of citizenship.
- 3
Line 3
Enter your permanent residence address. It cannot be a post office box or the address of a financial institution.
- 4
Line 4
Enter a mailing address only if it differs from line 3.
- 5
Line 5
Enter your U.S. Social Security number or ITIN if you have one. An ITIN is generally required for certain treaty claims and for partners in U.S. partnerships.
- 6
Line 6a and 6b
Enter your foreign tax identification number if you hold an account with a U.S. financial institution and receive reportable U.S. source income, unless an exception applies. Check 6b if you are not legally required to obtain one.
- 7
Lines 7 and 8
Line 7 is optional reference information for the payer. Line 8 is your date of birth in MM-DD-YYYY format, needed for certain account holders.
- 8
Lines 9 and 10
Complete these only if you claim a treaty benefit. Line 10 applies to specific claims such as royalties with multiple rates, business profits not attributable to a permanent establishment, and students and researchers.
- 9
Part III
Sign and date. Electronic signatures may be accepted, but typing your name alone does not count.
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Where it goes, validity and common mistakes
Where to send it
To the payer or withholding agent that asked for it. Not to the IRS.
How long it lasts
A form generally stays valid from the signing date through the last day of the third succeeding calendar year, unless circumstances change. Some forms remain valid indefinitely under certain conditions.
Changes in circumstances
If information on the form becomes incorrect, tell the withholding agent within 30 days and give a new form. Becoming a U.S. citizen or resident alien is one example.
Signature rules
The beneficial owner or an agent with a valid power of attorney must sign and date.
Common mistakes
Using a P.O. box as the permanent address, claiming treaty benefits without the required line 10 explanation, and giving this form when a W-9 or W-8BEN-E applies.
Related forms
W-9
Request for Taxpayer Identification Number and Certification
23 fields, 6 pages
W-8BEN-E
Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
179 fields, 8 pages
W-8
Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
36 fields, 1 page
W-8
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
148 fields, 8 pages
8233
Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
51 fields, 2 pages
1042-S
Foreign Person's U.S. Source Income Subject to Withholding
300 fields, 7 pages
Who needs to fill out Form W-8BEN?
The instructions say foreign individuals who are the beneficial owner of an amount subject to U.S. withholding give it to the withholding agent or payer when requested.
Official sources and the blank
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Questions about Form W-8
Do I send Form W-8BEN to the IRS?
No. You give it to the payer or withholding agent that requested it.
How long is a W-8BEN valid?
Generally from the signing date through the last day of the third succeeding calendar year, unless your circumstances change.
Do I need a U.S. tax ID number?
Not always. Line 5 asks for an SSN or ITIN, which is generally required for certain treaty claims. Line 6a asks for a foreign tax ID in some cases.
Is this form for companies?
No. Foreign entities use Form W-8BEN-E.
What if I become a U.S. resident?
Tell the withholding agent within 30 days of a change that makes the form incorrect, and submit a new form or a Form W-9 as needed.
Can I use a typed name as a signature?
Typing your name alone is not an electronic signature under the instructions. The agent may accept a qualifying electronic signature.