Internal Revenue Service (IRS) · United States (federal)
Form W-8BEN-E: Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
Current revision: Rev. October 2021 (checked on irs.gov, Oct 15, 2026)
Complete the IRS Form W-8BEN-E (Rev. October 2021) for a foreign entity: chapter 3 and FATCA status, treaty claim and certification. Give it to the payer.
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Form
W-8BEN-E
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Rev. October 2021
Official source
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What it is
What Form W-8BEN-E is for
Form W-8BEN-E is the entity version of W-8BEN: a foreign company, partnership or other entity uses it to document its chapter 3 status, its FATCA (chapter 4) status and any treaty claim to a U.S. payer. It runs to eight pages, but most entities complete Part I, one status-specific part, and the certification in Part XXX. It goes to the payer, not the IRS.
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- 1
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- 2
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Who files it
- Foreign companies invoicing U.S. clients
- Foreign entities receiving U.S. dividends, interest or royalties
- Foreign financial institutions documenting FATCA status
- Foreign entities claiming a reduced treaty withholding rate
What you need
- Legal name and country of incorporation or organization
- Chapter 3 entity type (corporation, partnership, trust, etc.)
- Chapter 4 (FATCA) status, such as active NFFE or participating FFI
- Permanent residence address of the entity
- Foreign TIN, and a U.S. TIN or GIIN if required
- Treaty article and limitation-on-benefits test if claiming treaty benefits
Line by line
How to fill out Form W-8BEN-E
- 1
Line 1–3 — Entity identity
Enter the beneficial owner's legal name and country of organization, and a disregarded entity's name on line 3 only if it receives the payment.
- 2
Line 4 — Chapter 3 status
Check exactly one entity type. A hybrid entity making a treaty claim also answers the follow-up question.
- 3
Line 5 — Chapter 4 (FATCA) status
Check one status. Many operating businesses are an “Active NFFE” (Part XXV). The status you choose decides which later part you complete.
- 4
Lines 6–10 — Addresses and identifiers
Enter the permanent address (no P.O. box), any mailing address, U.S. TIN, GIIN if applicable, foreign TIN and optional reference number.
- 5
Part III — Treaty claim
If claiming treaty benefits, name the treaty country, check the limitation-on-benefits test the entity meets, and give the article, rate and income type for any special rate.
- 6
Status-specific part
Complete only the part that matches your line 5 status, such as Part XXV for an active NFFE. Leave the others blank.
- 7
Part XXX — Certification
An authorized person signs, prints their name and dates the form, and checks the capacity-to-sign box.
Where to send it
Give it to the U.S. withholding agent or payer that requested it, through their onboarding or tax portal. Do not send it to the IRS. Like W-8BEN, it generally remains valid through the end of the third calendar year after signing unless a change in circumstances makes it incorrect.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form W-8BEN-E: questions people ask
W-8BEN or W-8BEN-E?
Individuals use W-8BEN. Companies and other entities use W-8BEN-E. A single-member foreign LLC that is disregarded is documented through its owner.
Do I need to fill in all eight pages?
No. Complete Part I, Part III if claiming a treaty, the one part tied to your FATCA status, and Part XXX. Leave unrelated parts blank.
Will the payer accept an e-signature?
IRS regulations allow withholding agents to accept electronically signed withholding certificates under conditions explained in the instructions. Whether they take a signed PDF is up to the payer.
What's a GIIN and do we need one?
A Global Intermediary Identification Number is issued to FATCA-registered financial institutions. Most non-financial operating companies don't have or need one.
What are common rejection reasons?
Checking more than one chapter 3 or chapter 4 box, leaving the limitation-on-benefits test blank on a treaty claim, or a mismatch between the status checked and the part completed.