Completing A W-8BEN Form

What is a W-8BEN?

The W-8BEN is an IRS form that certifies you are not a US person for tax purposes. US tax law requires organizations to collect tax documentation from everyone they pay - for US persons that's a W-9, for non-US persons it's a W-8BEN. Without this form on file, organizations may be required to withhold 30% of your payments for US taxes.

For most international contractors providing services from outside the US, no US tax is actually withheld from your payments. The W-8BEN is primarily documentation, not a tax filing. It is something the organization keeps for its records to show you don't owe taxes in the US.

Completing the form

Here is a link to the IRS PDF version of the W-8BEN form.

The W-8BEN is a single page. Here's what each section asks for:

Part I - Identification

• Line 1: Your legal name as it appears on official documents
• Line 2: Your country of citizenship
• Line 3: Your permanent address (where you live)
• Line 4: Mailing address - optional, only complete if different from line 3
• Line 5: Your tax identification number from your home country (if you have one - this is often optional)
• Line 6a-b: US tax numbers - leave blank unless you have a US Social Security Number or ITIN (most international contractors don't)
• Line 7: Reference number - leave blank unless the organization gives you a specific number to enter

Part II - Tax treaty benefits (if applicable)

This section relates to tax treaties between the US and other countries that may reduce or eliminate withholding on certain types of income.

• Line 9: Your country of residence for tax purposes
• Line 10: Leave blank unless you are claiming a specific reduced withholding rate under a treaty article.
  • Filling this in would be rare for most small service contractors - typically only relevant for special situations like royalties or specific trade income.
  • If you're unsure, leave it blank. For most contractor payments for services performed entirely outside the US, no withholding applies regardless of treaty status.

Part III - Certification

Sign and date the form. Your signature certifies that the information is accurate.

How long is it valid?

A W-8BEN remains valid for three calendar years from the date you sign it, plus the remainder of the year in which you signed. Organizations will request an updated form when yours expires.

If you're billing from a business entity

If you invoice through a sole proprietorship, LLC, or other business entity (rather than as an individual), you'll need a W-8BEN-E instead. This is the entity version of the form and is more complex. The organization paying you can provide guidance on which sections apply to your situation.