Form W-8BEN for Non-US Individuals | Generated by AI
The Form W-8BEN (full name: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)) is an IRS form used by non-U.S. individuals (non-resident aliens) to:
- Certify that they are not a U.S. person (i.e., not a U.S. citizen or resident for tax purposes)
- Claim benefits under an income tax treaty between their country and the United States (usually to reduce or eliminate the default 30% U.S. withholding tax on certain types of U.S.-source income)
- Provide their foreign tax identification number (if required) and permanent foreign address
Most Common Situations Where You’ll Need a W-8BEN
- You’re a non-U.S. person earning U.S.-source income such as:
- Dividends from U.S. stocks
- Interest from U.S. bank accounts or bonds
- Royalties, rental income from U.S. property, etc.
- You have accounts with U.S. brokers (e.g., Interactive Brokers, TD Ameritrade, Charles Schwab, E*TRADE), U.S. banks, or platforms that pay U.S.-source income (Google AdSense, Amazon Associates, Apple, Upwork, Patreon, etc.)
- You’re a freelancer or independent contractor receiving payments from U.S. clients (though sometimes W-8BEN-E is used for entities)
Key Parts of the Form
- Personal info (name, country of citizenship, permanent address)
- Foreign TIN (tax ID number from your home country – required for most countries now)
- Claim of treaty benefits (Part II) – this is where you specify your country and the reduced withholding rate (often 0%–15% instead of 30%)
- Signature and date
Important Notes
- Valid for 3 years from the date signed (or until your info changes)
- Must be renewed periodically (many brokers remind you)
- If you don’t submit a valid W-8BEN, the payer usually withholds 30% automatically (backup withholding)
- There’s a separate form called W-8BEN-E for foreign entities (companies, trusts, etc.)
Quick Example
A Canadian freelancer earning royalties from a U.S. publisher fills out W-8BEN, claims the U.S.–Canada tax treaty (Article XII), and gets the withholding rate reduced from 30% to 0% instead of paying 30% tax upfront.
Official IRS page:
Form W-8BEN
Instructions for Form W-8BEN