Form W-8BEN Completion Guide | Generated by AI
Download the latest version here:
Form W-8BEN (Rev. October 2021)
Official Instructions (very helpful)
Who fills this form?
You are a non-U.S. individual (not a U.S. citizen, green-card holder, or U.S. tax resident) receiving U.S.-source income (dividends, interest, royalties, freelance payments, etc.).
Line-by-Line Instructions (2021 version)
| Line | What to Write | Examples & Tips |
|---|---|---|
| Part I – Identification of Beneficial Owner | ||
| 1 | Your full legal name | Exactly as on your passport |
| 2 | Country of citizenship | Canada, Germany, India, etc. |
| 3 | Permanent residence address (no P.O. box) | Street, city, postal code, country. This must be your real home address outside the U.S. |
| 4 | Mailing address (only if different from line 3) | Usually leave blank |
| 5 | U.S. taxpayer identification number (SSN or ITIN) | Leave blank unless you actually have one (most people don’t) |
| 6 | Foreign Tax Identifying Number (TIN) | Mandatory for almost all countries now. Examples: • Canada → SIN (9 digits) • UK → National Insurance Number or UTR • India → PAN • Australia → TFN • Germany → Steuer-ID (11 digits) If your country doesn’t issue one, check the IRS country list in the instructions. |
| 6b | Check if your country does not issue TINs (rare) | Only a few small countries qualify |
| 7 | Reference number (optional) | Some brokers ask you to put your account number here |
| 8 | Date of birth (MM-DD-YYYY) | Required since 2017 |
| Part II – Claim of Tax Treaty Benefits (this is where you reduce the 30% withholding) | ||
| 9 | Country you are tax resident in (almost always same as citizenship) | |
| 10 | Fill this only if you want a reduced rate: • Article of the treaty (e.g., Article 12 for royalties, Article 10 for dividends) • Reduced rate (e.g., 0%, 10%, 15%) • Type of income (dividends, interest, royalties, etc.) |
Common examples: Canada → “Article XII – 0 percent – Royalties” UK → “Article 12 – 0 percent – Royalties” India → “Article 12 – 10 percent – Interest” or “0 percent – Royalties” Look up your country’s treaty rates here: IRS Tax Treaty Tables |
| Part III – Certification | ||
| Sign and date | Electronic signature is usually accepted by brokers. Write your name again and today’s date. |
Most Common Scenarios & What to Put in Line 10
| Your Country | Income Type | Typical Line 10 Text |
|---|---|---|
| Canada | Royalties | I am a resident of Canada. Article XII, withholding rate 0% on royalties |
| UK | Royalties | Article 12, 0% royalties |
| Germany | Dividends | Article 10(2), 15% dividends |
| India | Interest | Article 11, 10% (or 15%) interest |
| Australia | Royalties | Article 12, 5% royalties |
| Most countries | Portfolio dividends (stocks you own) | Usually 15% (Article 10) |
Frequently Asked Questions
-
Do I have to mail a paper form?
No — almost all U.S. brokers (Interactive Brokers, Fidelity, Charles Schwab, etc.) and platforms (Upwork, PayPal, Amazon, Google) let you fill it out online or upload a signed PDF. -
How long is it valid?
Generally 3 calendar years after the year you sign it. Example: signed Dec 2025 → valid until Dec 31, 2028. -
What if I don’t submit it?
The U.S. payer withholds 30% automatically (or may block payments entirely). -
I’m a freelancer paid by U.S. clients
Still use W-8BEN (not W-9). Many clients use platforms like Upwork or Wise that collect it automatically.
Quick cheat-sheet PDF most people use:
IRS W-8BEN Quick Reference for Common Countries (see Table 1–3 for rates)
If you tell me your country and the type of income (dividends, royalties, freelance, etc.), I can give you the exact wording for line 10.