How to complete Form W-8BEN as a non-US individual
Form W-8BEN is how a non-US individual tells a US payer, platform, bank or broker that they are not a US person and, where an income tax treaty allows it, claims a reduced rate of withholding. Do not send Form W-8BEN to the IRS IRS · checked Oct 27, 2026: give it to whoever asked you for it, before the payment is made to you, credited to your account, or allocated IRS · checked Oct 27, 2026. If the payer does not have a valid form from you, it may have to withhold at the 30% rate IRS · checked Oct 27, 2026 or at the backup withholding rate.
This page is for individuals who are not US citizens or US residents for tax purposes and who have been asked for a W-8BEN, for example by a platform or a broker. It is organized by task, not line by line. If you are filling in a form for a company, or you own a single-member LLC, read W-8BEN, W-8BEN-E or W-9 first.
Who gets the form, and when
The form goes to the person who asked you for it. The IRS instructions say this is generally the person who pays you, the person who credits your account, or a partnership that allocates income to you. A foreign financial institution may also ask for it to document your account.
- Timing. Give it before the payment is made to you, credited to your account, or allocated IRS · checked Oct 27, 2026, and give it when the payer asks, whether or not you are claiming a reduced rate.
- One form per payer. The instructions say a separate Form W-8BEN must be given to each withholding agent IRS · checked Oct 27, 2026. Updating your form with one platform does not update it with another.
If the payer collects the form through its own online process, use that process. Our pages on YouTube and AdSense and Amazon KDP show where two of those processes are.
Check that W-8BEN is the right form
W-8BEN is for individuals. The instructions say you must give it if you are a nonresident alien who is the beneficial owner of an amount subject to withholding, or an account holder of a foreign financial institution documenting yourself as a nonresident alien.
A nonresident alien individual is someone who is not a US citizen and does not meet either the "green card test" or the "substantial presence test" for the calendar year; Publication 519 explains both tests. The beneficial owner of income is generally the person who has to include it in gross income on a tax return, not someone who receives it only as a nominee, agent or custodian.
The instructions list cases where W-8BEN is the wrong form:
| If you are… | Use instead |
|---|---|
| A foreign entity (not an individual) documenting your foreign status or claiming treaty benefits | Form W-8BEN-E |
| A US citizen, even if you live outside the United States, or another US person, including a resident alien | Form W-9 |
| Acting as an intermediary: receiving the income for someone else as an agent, nominee or custodian | Form W-8IMY |
| Claiming an exemption from withholding on pay for personal services performed in the United States | Form 8233 or Form W-4 |
| Receiving income that is effectively connected with a trade or business in the United States (unless it reaches you through a partnership) | Form W-8ECI |
| The trustee of a foreign trust | Form W-8BEN-E or Form W-8IMY for the trust |
If you are the single owner of an LLC that the IRS disregards for income tax, the instructions say you are considered the beneficial owner of income received by the disregarded entity IRS · checked Oct 27, 2026. Unless the LLC is claiming treaty benefits as a "hybrid entity", you fill in the form with your own name and information. If the payer pays into an account in the LLC's name, tell the payer; the instructions suggest putting the LLC's name and account number in the reference number field. The details are on W-8BEN, W-8BEN-E or W-9.
Your citizenship and address
- Country of citizenship. If you are a citizen of two countries, enter the one where you are both a citizen and a resident when you complete the form. If you are not a resident of any country where you hold citizenship, enter the country where you were most recently a resident. If one of your citizenships is US citizenship, do not use this form; give a Form W-9.
- Permanent residence address. The address in the country where you claim to be a resident for that country's income tax. If you are claiming a treaty rate, decide your residency the way the treaty requires. Do not give the address of a financial institution, a post office box, an in-care-of address, or an address used only for mail. If you have no tax residence in any country, use the place where you normally live. If your country does not use street addresses, you may give a descriptive address that accurately shows where you live.
- Mailing address. Only if it is different.
Moving to a US address later counts as a change in circumstances; see the expiry and changes page.
Which tax number to give: US, foreign, or none
The form has a box for a US taxpayer identification number (a Social Security number, SSN, or an Individual Taxpayer Identification Number, ITIN), a box for a foreign tax identifying number (FTIN) issued by your country of tax residence, and a checkbox for "FTIN not legally required". The form asks for the US number "if required", and the instructions list when it is.
When the instructions require a US number (SSN or ITIN)
- You claim treaty benefits and do not give a foreign number. If you claim treaty benefits, you are generally required to provide an ITIN if you do not provide a tax identifying number issued to you by your jurisdiction of tax residence IRS · checked Oct 27, 2026. An ITIN is not required for treaty benefits on certain investment income, such as dividends and interest from actively traded stocks and debt and dividends from mutual funds.
- You claim the exemption under section 871(f) for certain annuities received under qualified plans.
- You give the form to a partnership that conducts a trade or business in the United States.
When the instructions require a foreign number (FTIN)
You must give the FTIN issued by your country of tax residence if you are documenting yourself as the holder of a financial account at a US office of a financial institution and you receive US source income reported on Form 1042-S. The exceptions: you are a resident of a US territory; your country is on the IRS list of jurisdictions that do not issue foreign TINs; or you can check the "FTIN not legally required" box. You may check that box if you are such an account holder and you are not legally required to obtain an FTIN from your country of residence, including when your country does not issue tax numbers. You can add a further explanation in the margin or on an attached statement.
You may also give your FTIN to claim treaty benefits instead of a US number.
If you have no SSN
If you do not have an SSN and are not eligible for one, you can get an ITIN by filing Form W-7 with the IRS. The instructions say it usually takes 4–6 weeks IRS · checked Oct 27, 2026. An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status.
The treaty claim: what it does and when to fill it in
Part II of the form is where you claim a reduced rate of, or exemption from, withholding under an income tax treaty between the United States and your country of residence. The form labels it "for chapter 3 purposes only". Both of its items are written for people who are claiming treaty benefits; if you are not claiming one, the instructions do not ask you to complete them.
- Name your treaty country. Identify the country where you claim to be a resident for income tax treaty purposes. You are a resident of a treaty country if you are a resident of that country under the terms of the treaty. The IRS keeps a list of US tax treaties. When you sign, you also certify that you are a resident of that country within the meaning of the treaty.
- Decide whether you need the "special rates and conditions" item. Use it only if the treaty benefit you claim has conditions that naming the country and signing do not cover. The instructions say it is generally not needed for treaty articles on interest or dividends (other than dividends that get a preferential rate based on ownership). You must complete it if you claim benefits on royalties and the treaty has different rates for different types of royalties; if you are a student or researcher claiming treaty benefits; if you claim benefits on business profits or gains not attributable to a permanent establishment; or if you claim under a treaty's remittance provision.
- Fill that item in completely. It asks for the treaty article and paragraph, the withholding rate you claim, the type of income, and the additional conditions in that article that you meet.
- Give a tax number. A treaty claim generally needs a US number or a foreign number, as explained above.
We do not list treaty rates by country. Read the treaty itself or the IRS treaty pages, and ask a tax professional (a CPA, an enrolled agent, or a tax attorney) if you are unsure which article covers your income.
Signing: by hand, electronically, or through an agent
The form must be signed and dated by the beneficial owner, which is you, or by an agent with legal authority to act for you. You sign under penalties of perjury, certifying among other things that you are the beneficial owner (or are authorized to sign for them) and that you are not a US person. The date goes in the format MM-DD-YYYY.
- Electronic signature. A payer may let you sign electronically. The signature must show that a person authorized to sign did so electronically, for example with a time and date stamp and a statement that the form was electronically signed. The instructions say typing your name into the signature line is not an electronic signature IRS · checked Oct 27, 2026. A payer may ask for extra information to support that you signed it.
- Signing through an agent. If someone signs for you under a power of attorney, the form must be accompanied by the power of attorney, or a copy, that specifically authorizes the agent to make, sign and present the form; Form 2848 can be used. The agent checks the box saying they have the capacity to sign. Both the agent and you may be liable for penalties for an erroneous, false or fraudulent form.
How long the form lasts
Generally the form stays in effect from the day you sign it until the last day of the third succeeding calendar year IRS · checked Oct 27, 2026, unless a change makes information on it incorrect. Examples, the changes that end it early, and how to renew are on when a W-8BEN expires.
If something went wrong
- The payer withheld tax because it had no valid form. If you believe tax was withheld that you did not owe and the payer cannot adjust it, ask a tax professional before you file anything with the IRS.
- Something on your form is wrong or out of date. The instructions say that if any information on the form becomes incorrect, you must submit a new form within 30 days IRS · checked Oct 27, 2026.
- The treaty rate was not applied. Check that your form names your treaty country, completes the special rates item if your income type needs it, and includes a US number or your foreign number where required. Then give the payer a corrected form.
- The payer rejected your signature. If you typed your name into the signature line, sign again by hand or through the payer's electronic signature process.
- You turn out to be a US person. If you became a US citizen or a US resident alien after giving the form (for example under the substantial presence test), you must notify the payer within 30 days of becoming a U.S. citizen or resident alien IRS · checked Oct 27, 2026, and you may need to give a Form W-9. If you were a US citizen all along, the instructions point you to Form W-9 instead. Because your US filing position may be different from what you assumed, ask a tax professional.