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Internal Revenue Service (IRS) · United States (federal)

Form W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

Current revision: Rev. October 2021 (checked on irs.gov, Oct 15, 2026)

Fill in the IRS's current Form W-8BEN (Rev. October 2021) to certify foreign status and claim treaty rates. Line-by-line help; give it to the payer.

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Form

W-8BEN

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Rev. October 2021

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form W-8BEN is for

Form W-8BEN is how a non-U.S. individual certifies foreign status to a U.S. payer so the payer can apply the correct withholding rate, often a reduced tax-treaty rate. Platforms, brokers and U.S. clients of foreign freelancers request it. You give it to the withholding agent or payer; it is not sent to the IRS.

Fill it here

From irs.gov to your filled copy

  1. 1

    Fetched from irs.gov

    The agency's own, current PDF — not a retyped copy.

  2. 2

    Opens in the editor

    Fillable fields work as they are; on a flat page you type with text boxes.

  3. 3

    Your filled copy

    Download, print, sign or send it — the original stays untouched.

Who files it

  • Non-U.S. freelancers and contractors paid by U.S. companies or platforms
  • Foreign individuals with U.S. brokerage accounts receiving dividends
  • Foreign authors, creators and app developers receiving U.S. royalties
  • Foreign individuals claiming a tax-treaty reduced rate

What you need

  • Your name and country of citizenship
  • Permanent residence address abroad (not a P.O. box or in-care-of address)
  • Foreign tax identifying number (FTIN), or a reason it isn't legally required
  • U.S. SSN or ITIN if you are claiming treaty benefits that require one
  • Date of birth
  • Treaty article and rate if you're claiming treaty benefits

Line by line

How to fill out Form W-8BEN

  1. 1

    Check you're using the right form

    W-8BEN is for individuals only. Entities use W-8BEN-E. U.S. citizens and resident aliens use W-9 instead.

  2. 2

    Lines 1–4 — Identity and addresses

    Enter your name, country of citizenship and permanent residence address. Line 4 is only for a different mailing address.

  3. 3

    Line 5 — U.S. TIN

    Enter your SSN or ITIN if you have one. To claim certain treaty benefits, the instructions require either a U.S. TIN on line 5 or a foreign TIN on line 6.

  4. 4

    Lines 6a–6b — Foreign TIN

    Enter your tax ID from your country of residence, or check 6b if your jurisdiction doesn't legally require one.

  5. 5

    Lines 7–8 — Reference number and birth date

    Line 7 is optional (for example an account number). Enter your date of birth as MM-DD-YYYY on line 8.

  6. 6

    Part II — Treaty claim

    On line 9, name your treaty country. On line 10, only if needed, cite the article and paragraph, the rate and the income type, and explain any extra conditions.

  7. 7

    Part III — Certify and sign

    Check the capacity box if you are signing for someone else, then sign, print your name and date.

Where to send it

Give the completed form to the withholding agent or payer that asked for it — usually through their tax-information portal. Do not send it to the IRS. A W-8BEN generally stays valid until the last day of the third calendar year after you sign it, unless your circumstances change; you must give a new form within 30 days if any certification becomes incorrect.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form W-8BEN: questions people ask

Do I send Form W-8BEN to the IRS?

No. The form says to give it to the withholding agent or payer. The agent keeps it to support the withholding rate it applies.

Can I sign Form W-8BEN electronically?

The IRS instructions let a withholding agent accept an electronic signature, but simply typing your name into the signature line is not treated as an electronic signature. Ask the payer whether they accept a signed PDF or need their own e-signature process.

How long is it valid?

Generally from the date you sign through December 31 of the third following year — a form signed in 2026 lasts through 2029 — unless information on it becomes incorrect.

Do I need an ITIN?

Not always. The instructions say a treaty claim needs either an SSN or ITIN on line 5 or a foreign tax ID on line 6. If you have a foreign TIN, you may not need to apply for an ITIN with Form W-7 — check with the payer.

What's the most common mistake?

Using a P.O. box or a U.S. address as the permanent residence address, or leaving the treaty country blank when claiming a reduced rate. Either can make the payer apply 30% withholding.

How do I share it safely?

The form contains your tax IDs and birth date. Upload it through the payer's portal, or send a password-protected PDFBetter link that expires after the payer downloads it.