What are W-8 forms for?
A US payer must know whether it is paying a US person or a foreign person, and whether any withholding applies. A W-8 form certifies foreign status, and can claim a reduced rate of withholding under a tax treaty or exemption from withholding for effectively connected income. It is given to the payer, not filed with the IRS. US persons give Form W-9 instead.
How the 30% withholding itself works is covered in the 30% withholding explained.
Which form do you give?
| Form | Who gives it | Typical use |
|---|---|---|
| W-8BEN | A foreign individual who is the beneficial owner of the income | A freelancer abroad paid by a US client; a foreign individual with a US brokerage account |
| W-8BEN-E | A foreign entity that is the beneficial owner of the income | A foreign company receiving payments from a US customer or platform |
| W-8ECI | A foreign individual or entity whose income is effectively connected with a US trade or business | A foreign person with a US business receiving income from it, to avoid 30% withholding at source |
| W-8IMY | Intermediaries and flow-through entities | Foreign partnerships and certain agents |
Step-by-step help for companies is in Form W-8BEN-E instructions.
Which form does a foreign-owned US LLC use?
A single-member US LLC owned by a foreign person is disregarded for income tax, so the IRS looks through it to the owner. The owner, as beneficial owner, generally gives a W-8BEN if an individual, or a W-8BEN-E if a company, and may note the LLC's name as the account holder. The LLC does not give a W-9, because a disregarded entity is not the taxpayer, and it does not give its own W-8BEN-E as if it were foreign. Payers' onboarding tools often ask this in several steps; answer consistently with your IRS filings.
A US LLC taxed as a partnership or corporation is a US person and gives a W-9.
How do you claim a treaty rate?
Part II of the W-8BEN, and the corresponding part of the W-8BEN-E, is where you claim a reduced treaty rate: you name your country of residence, the treaty article and the rate. You generally need a taxpayer identification number to claim treaty benefits, either a foreign tax number or, in some cases, a US one. Services performed entirely abroad are generally foreign-source and not subject to US withholding in the first place. Line-by-line help is in Form W-8BEN instructions.
When is W-8ECI the right form?
When the income is effectively connected with your US trade or business. Giving a W-8ECI tells the payer not to withhold at 30%, because the income will be reported and taxed on your US return. The form requires a US taxpayer identification number. See effectively connected income explained.
How long is a W-8 form valid?
Generally until the last day of the third calendar year after the year it is signed, unless a change in circumstances makes it incorrect sooner. A form signed in 2026 is generally valid until December 31, 2029. If your circumstances change, such as becoming a US resident, give the payer a new form within 30 days.
What are the common mistakes?
- A foreign-owned single-member LLC giving a W-9 in its own name.
- A company giving a W-8BEN, which is only for individuals.
- Claiming a treaty rate without the required taxpayer number.
- Leaving the form unsigned or undated.
Not sure which W-8 to sign?
We identify the right form for your structure and income, complete it correctly, and claim any treaty rate you are entitled to.
Questions people ask
What is the difference between W-8BEN and W-8BEN-E?
W-8BEN is for foreign individuals. W-8BEN-E is for foreign entities such as companies.
When should I use Form W-8ECI?
When the income is effectively connected with your US trade or business, so it is taxed on your return instead of by 30% withholding.
Which W-8 form does my US single-member LLC give?
If you own it as a foreign individual, you usually give your own W-8BEN, because the IRS looks through the LLC to you.
How long is a W-8BEN valid?
Generally until the end of the third calendar year after the year it is signed, unless your circumstances change.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Instructions for Form W-8BEN
- IRS: Instructions for Form W-8BEN-E
- IRS: Instructions for Form W-8ECI
- 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.
Related guides
More in Foreign-owned and non-resident companies
This guide is general information. It is not tax or legal advice for your situation.