International entities (non-US companies, organizations, or business structures) who have been asked to complete a W-8BEN-E form by a US organization paying them for services.
If you are providing services as an individual (not through a business entity), you need the W-8BEN form instead.
This article provides general guidance only and is not tax advice. If you have questions about your specific tax situation, consult a qualified tax professional in your country.
What is a W-8BEN-E?
The W-8BEN-E is an IRS form that certifies your organization is not a US entity for tax purposes. US tax law requires organizations to collect tax documentation from everyone they pay - for non-US entities, that's a W-8BEN-E. Without this form on file, organizations may be required to withhold 30% of your payments for US taxes.
For most international entities providing services from outside the US, no US tax is actually withheld from your payments. The W-8BEN-E 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.
Don't be intimidated by the length
The W-8BEN-E is 8 pages with 30 parts, but most entities only need to complete a few sections. The form covers many specialized situations (investment entities, banks, governments, etc.) that don't apply to typical service providers.
Most contractors complete: Part I, Part III, and Part XXX (signature section). Everything else can usually be skipped.
Completing the form
Part I - Identification of beneficial owner
- Line 1: Legal name of your organization
- Line 2: Country of incorporation or organization
- Line 3: Name of disregarded entity receiving payment - leave blank unless you have a separate entity name for payment purposes
- Line 4: Chapter 3 status - select the entity type that matches your organization:
- Corporation - most common for international entities. Includes limited companies such as Ltd (UK), GmbH (Germany), Pty Ltd (Australia), SARL (France), BV (Netherlands), Pvt Ltd (India), Pte Ltd (Singapore), KK (Japan)
- Partnership - for entities with multiple owners taxed as partnerships, such as LLP or LP structures
- Disregarded entity - less common. Applies mainly to something similar to a US single-member LLCs or sole proprietors operating under a registered trade name. A disregarded entity is a business structure that is separate from its owner for legal purposes but treated as the same as its owner for US tax purposes. If you're a sole proprietor without a formal business entity, use the W-8BEN instead.
- Line 5: FATCA status - this relates to US foreign account reporting requirements.
- Most small service providers select Active NFFE (Non-Financial Foreign Entity).
- This means you are not a financial institution (like a bank or investment fund), and "active" means your entity earns income primarily from selling goods or services rather than from passive investments.
- Most small service providers select Active NFFE (Non-Financial Foreign Entity).
- Line 6: Permanent residence address (principal office location)
- Line 7: Mailing address - optional, only complete if different from line 6
- Line 8: US tax identification number - leave blank unless your entity has a US EIN (most international entities don't)
- Line 9a-c: GIIN or foreign TIN - leave blank unless you have a GIIN (for FATCA-registered entities) or your country issues tax identification numbers to entities
- Line 10: Reference number - leave blank unless the organization gives you a specific number to enter
Part II - Disregarded entity or branch
Skip this section unless you selected "Disregarded entity" in Part I Line 4, or are completing the form for a branch of your organization. If this applies, provide the country and address details for the disregarded entity or branch receiving payment.
Part III - Claim of 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 14a: Check if your entity is a resident of a treaty country
- Line 14b: Your country of residence for tax purposes
- Line 15: Leave blank unless you are claiming a specific reduced withholding rate under a treaty article. This is rare - typically only relevant for special situations like royalties, dividends, or 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.
Parts IV - XXIX
Skip these sections. They cover specialized entity types such as governments, central banks, retirement funds, and various financial institutions.
Part XXX - Certification
Sign and date the form. The person signing must have authority to sign on behalf of the entity. Print the signer's name and their capacity (e.g., Director, Owner, Manager).
How long is it valid?
A W-8BEN-E 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.