Form W-8BEN: how to fill it in

Form W-8BEN is one page, but a wrong address or a missing tax number gets it rejected by payment platforms, or leads to 30% withholding. This guide walks through each line, including the treaty section.

By Mirza Fahad Baig, Chartered Accountant. Reviewed by Muhammad Bilal, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

Following the Form W-8BEN instructions, a foreign individual completes the form for a US payer. Part I gives your name, country of citizenship, permanent residence address, any US tax number, your foreign tax number and date of birth. Part II claims a treaty rate where one applies. Sign and date Part III. The form is kept by the payer, not filed with the IRS, and is generally valid for three full calendar years.

At a glance

Who completes it
Foreign individuals receiving payments from US payers
Entities
Use Form W-8BEN-E instead
Filed with the IRS?
No. The payer keeps it
Permanent residence address
Your home address abroad. Not a PO box or care-of address
Treaty claims
Part II, with the article and rate
Valid for
Generally until the end of the third calendar year after signing
Form W-8BEN: how to fill it inWho completes it: Foreign individuals receiving payments from US payers; Entities: Use Form W-8BEN-E instead; Filed with the IRS?: No. The payer keeps it; Permanent residence address: Your home address abroad. Not a PO box or care-of address; Treaty claims: Part II, with the article and rate; Valid for: Generally until the end of the third calendar year after signing.KEY FACTS AT A GLANCEForm W-8BEN: how to fill it inWho completes itForeign individualsreceiving payments fromUS payersEntitiesUse Form W-8BEN-E insteadFiled with the IRS?No. The payer keeps itPermanent residence addressYour home address abroad.Not a PO box or care-ofaddressTreaty claimsPart II, with the articleand rateValid forGenerally until the endof the third calendaryear after signingChecked against official sourcesTax BakersForm W-8BEN: how to fill it inWho completes it: Foreign individuals receiving payments from US payers; Entities: Use Form W-8BEN-E instead; Filed with the IRS?: No. The payer keeps it; Permanent residence address: Your home address abroad. Not a PO box or care-of address; Treaty claims: Part II, with the article and rate; Valid for: Generally until the end of the third calendar year after signing.KEY FACTS AT A GLANCEForm W-8BEN: how to fill it inWho completes itForeign individuals receiving payments fromUS payersEntitiesUse Form W-8BEN-E insteadFiled with the IRS?No. The payer keeps itPermanent residence addressYour home address abroad. Not a PO box orcare-of addressTreaty claimsPart II, with the article and rateValid forGenerally until the end of the thirdcalendar year after signingChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

Who fills in Form W-8BEN?

A foreign individual who is the beneficial owner of income from a US source or a US payer, such as a freelancer paid by a US client, a seller paid by a US platform, or an investor with a US brokerage account. A foreign owner of a US single-member LLC usually gives their own W-8BEN, because the IRS looks through the LLC to the owner. Companies use Form W-8BEN-E. For which form fits which case, see W-8BEN vs W-8BEN-E vs W-8ECI.

Companies use a different form. See Form W-8BEN-E instructions.

How do you complete Part I?

LineWhat to enter
1Your name, as on your passport
2Country of citizenship
3Permanent residence address: where you live for tax purposes. Not a PO box, a care-of address or a financial institution's address
4Mailing address, only if different
5US taxpayer identification number, SSN or ITIN, if you have one or it is required
6aForeign tax identifying number from your country of residence
6bTick if a foreign tax number is not legally required
7Reference number, if the payer asks for one
8Date of birth

How do you claim a treaty rate in Part II?

Only if you are claiming a reduced rate or exemption under a US tax treaty:

  • Line 9: the treaty country you are a resident of.
  • Line 10: the treaty article, the rate claimed, the type of income, and the conditions you meet, where special rates and conditions apply.

Leave Part II blank if you are not claiming a treaty benefit. Payments for services you perform entirely outside the US are generally foreign-source and not subject to US withholding, so many freelancers abroad do not need a treaty claim.

For what happens without a treaty claim, see the 30% withholding explained.

What does the signature certify?

That you are the beneficial owner, or authorized to sign for the owner, that you are not a US person, that the income is not effectively connected with a US trade or business or is otherwise eligible, and that the information is correct. Sign, date and print your name. An agent signing under a power of attorney states their capacity.

How long does it last?

Generally until the last day of the third calendar year after the year you sign it, unless your circumstances change. A form signed in 2026 is generally valid until December 31, 2029. If something changes, such as your country of residence or becoming a US resident, give the payer a new form within 30 days.

What are the common mistakes?

  • A US address, PO box or care-of address on line 3.
  • Leaving line 6a blank without ticking 6b.
  • A company filling in W-8BEN instead of W-8BEN-E.
  • A foreign-owned single-member LLC giving a Form W-9 in its own name instead of the owner giving a W-8BEN.
  • Forgetting to sign or date.

Want your W-8BEN checked?

We complete Form W-8BEN correctly, including any treaty claim you are entitled to, for each platform or payer that asks.

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Questions people ask

Who should fill out Form W-8BEN?

Foreign individuals receiving payments from US payers. Foreign entities use Form W-8BEN-E.

What goes on line 3 of Form W-8BEN?

Your permanent residence address in your country of tax residence, not a PO box, care-of or bank address.

Do I have to fill in Part II of Form W-8BEN?

Only if you are claiming a reduced rate or exemption under a US tax treaty.

How long is a W-8BEN valid?

Generally until the end of the third calendar year after the year you sign it, unless your circumstances change.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Instructions for Form W-8BEN
  2. IRS: Form W-8BEN
  3. IRS Publication 515: Withholding of Tax on Nonresident Aliens and Foreign Entities

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

Foreign-owned and non-resident companiesW-8BEN vs W-8BEN-E vs W-8ECI: which form to giveFederal tax formsForm W-9: when to ask for it and how to fill it inForeign-owned and non-resident companiesHow to open a US LLC from outside the US

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This guide is general information. It is not tax or legal advice for your situation.