.png)
Form W-8BEN: Who Signs It and When to Use a W-9
Short answer: Form W-8BEN is a certificate a foreign individual gives to the person or company paying US income, not to the IRS. It says you are not a US person. Entities use W-8BEN-E. US persons use Form W-9 instead.
Key takeaways
You give Form W-8BEN to the payer or withholding agent. You do not send it to the IRS.
It certifies that you are the beneficial owner of the income and are not a US person.
It generally lasts through the third calendar year after the year you sign it.
US citizens and resident aliens use Form W-9, not a W-8.
Entities use W-8BEN-E, and a foreign-owned single-owner LLC has its own rules.
What Form W-8BEN is
The IRS calls it the "Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)." It is for a nonresident alien who is the beneficial owner of income subject to withholding.
Who gives it to whom
You give it to the withholding agent or payer, meaning the person or company paying or crediting you, or a financial institution that asks for it. You give it before the payment is made. The IRS instructions say plainly: do not send Form W-8BEN to the IRS. Generally, a separate form goes to each withholding agent.
If you do not give the form when asked, the payer may withhold 30% on US-source fixed or determinable income, or apply backup withholding.
What you certify
You sign under penalties of perjury. You certify that you are the beneficial owner of the income, that you are not a US person, and that the form relates to the income types listed. If you complete line 9, you also certify that you are a resident of the treaty country within the treaty's meaning.
Part II, the treaty claim, is optional. We do not publish treaty rates on this page, because they depend on the country, the treaty article and the income type.
Foreign TIN and date of birth
Line 5 takes a US Social Security number or an ITIN. To claim certain treaty benefits you must complete line 5, or line 6 with a foreign tax identifying number.
The foreign TIN on line 6a is required when you document yourself as an account holder at a US office of a financial institution and receive US-source income reported on Form 1042-S. There are exceptions, and line 6b covers a foreign TIN that is not legally required. Your date of birth on line 8 is required only in that same account-holder situation.
If you cannot get an SSN, an ITIN is the US number. See our ITIN and Form W-7 guide.
How long it stays valid
Generally the form is in effect from the date you sign through the last day of the third succeeding calendar year. A change in circumstances ends it earlier. You must tell the payer within 30 days and give a new form.
W-8BEN or W-9?
Form W-9 is for US persons, including a US citizen living abroad and a resident alien individual. If you become a US citizen or resident alien after giving a W-8BEN, notify the payer within 30 days. You may be asked for a W-9.
Form W-8BEN-E for entities
Form W-8BEN-E is the entity version. A foreign entity receiving a withholdable payment gives it to the payer, not to the IRS. The general validity rule is the same as for the W-8BEN. The entity form has no date-of-birth line.
A foreign-owned single-member LLC
We state only what the IRS forms say. A business entity with a single owner that is not a corporation is a disregarded entity. Generally, a disregarded entity does not submit the W-8BEN-E. Its owner provides the appropriate form, and line 1 takes the owner's legal name.
The W-9 instructions add that if the owner of a single-owner LLC is a foreign person, the owner completes a Form W-8, not a W-9, even with a US tax ID.
There are exceptions, such as a hybrid entity claiming treaty benefits. An LLC that elected to be treated as a corporation is not disregarded, so it is a different analysis. Which form fits depends on how your LLC is classified, and we check that first. See also our Form 5472 guide for foreign-owned LLCs.
Common mistakes
Sending the form to the IRS. It goes to the payer.
Using the wrong version. Individuals use W-8BEN. Entities use W-8BEN-E.
Signing a W-8BEN as a US person. US citizens and resident aliens use a W-9.
Letting it lapse. A change in circumstances means a new form within 30 days.
Having the LLC sign for itself. For a disregarded entity, the owner generally gives the form.
Mixing forms on joint income. A W-9 from any joint owner makes it a US payment.
How we help
Sabih Shafi is an IRS Enrolled Agent, a federal license that lets him represent taxpayers before the IRS in all 50 states. We work remotely, in English and Spanish, with foreign freelancers and foreign owners of US companies.
We review the form you were asked to sign before you sign it and help with the US side of your situation. If you need a US tax ID, we help with the ITIN application. If your US income leads to a return, we prepare your Form 1040-NR. We prepare US returns only, not foreign returns. You can verify a preparer's credentials on the IRS directory.
Call or text (323) 900-0305, or book a free 20-minute review. If we take the work on, the fee is flat and quoted in writing before work starts.
General information, not tax advice for your situation.
Frequently Asked Questions
Do I send Form W-8BEN to the IRS?
No. Both the form and the IRS instructions say to give it to the withholding agent or payer.
How long is a W-8BEN valid?
Generally through the last day of the third succeeding calendar year after you sign. A change in circumstances ends it sooner, and you must notify the payer within 30 days.
What is the difference between a W-8 and a W-9?
A W-9 is for US persons, including citizens and resident aliens. A W-8 form is for foreign persons.
Does my foreign-owned LLC sign a W-8BEN-E?
Generally a single-owner LLC that is not taxed as a corporation is disregarded, and its owner gives the form instead. An LLC that elected corporate status is different. We can check how yours is classified.
Will you tell me my treaty rate?
We do not publish treaty rates here. They depend on your country, the treaty article and the income type, so bring the payer's request to a review.
Last reviewed: October 2026 by Sabih Shafi, EA
Related Reading
Talk to an Enrolled Agent
This article is general information, not individual tax advice. If you want to talk through your own IRS or state balance, book a free 20-minute review or call or text us directly.
Comments