How to Fill Out Form W-8BEN for Individuals

Form W-8BEN, officially known as the Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), informs a U.S. payer that the recipient of certain income is a non-U.S. person. Its primary function is to allow individuals to claim a reduced rate of, or exemption from, U.S. tax withholding on specific types of income originating from U.S. sources. This income typically includes passive forms such as interest, dividends, and royalties, or payments for certain services rendered. This form is designed exclusively for individuals and should not be used by entities, which require different W-8 series forms.

Determining Your Eligibility

To complete Form W-8BEN, you must be a “non-U.S. person,” specifically a nonresident alien who is the beneficial owner of income subject to U.S. tax withholding. A beneficial owner is the person who ultimately owns or receives the income, even if it passes through an intermediary.

U.S. persons, including citizens, resident aliens, and green card holders, use Form W-9 instead. A foreign individual, or nonresident alien, is someone who does not meet the criteria for being a U.S. citizen or resident alien. Form W-8BEN certifies your foreign status to the U.S. payer.

Information Needed to Complete the Form

Before beginning to fill out Form W-8BEN, gathering specific personal and tax-related information is necessary. You will need your full legal name exactly as it appears on your official identification documents. Your permanent residence address is also required; this must be a foreign address, not a Post Office (P.O.) box or an “in care of” address. If your mailing address differs from your permanent residence, you should also have that available.

A foreign tax identifying number (TIN) from your country of tax residence is generally required; this number helps identify you to your home country’s tax authorities and is typically a mandatory field. In some cases, a U.S. Taxpayer Identification Number (TIN), such as an Individual Taxpayer Identification Number (ITIN) or Social Security Number (SSN), may be necessary, particularly if you have had U.S. tax obligations or are receiving certain income types. You will also need to specify your country of citizenship and your country of tax residence. If you plan to claim treaty benefits, identify the specific income tax treaty between your country and the United States that may apply to your income.

Step-by-Step Completion of Form W-8BEN

Form W-8BEN has three main parts to certify your foreign status and claim treaty benefits.

Part I: Identification of Beneficial Owner

This section collects your basic identifying information.
Line 1: Enter your full legal name.
Line 2: Provide your country of citizenship.
Line 3: Your permanent residence address must be a foreign address, not a P.O. box.
Line 4: If your mailing address differs from your permanent residence, provide it here. This can be a U.S. address.
Lines 5 and 6: Enter your U.S. Taxpayer Identification Number (TIN), if applicable, and your foreign tax identifying number (TIN). A foreign TIN is generally required unless your country does not issue one or it is not legally required for your situation.
Line 8: Provide your date of birth in MM-DD-YYYY format.

Part II: Claim of Treaty Benefits

This part is for individuals seeking a reduced U.S. tax withholding rate or an exemption based on an income tax treaty.
Line 9: Certify that you are a resident of a specific foreign country for income tax treaty purposes. This country must have an active income tax treaty with the United States.
Line 10: Specify the type of income for which you are claiming treaty benefits, such as dividends, interest, or royalties. You must also indicate the specific article and paragraph of the relevant income tax treaty that supports your claim for a reduced rate or exemption. State the reduced rate of withholding you are claiming, which might be 0% or a lower percentage than the standard 30% U.S. statutory rate. Briefly explain the conditions in the treaty article that you meet to be eligible for the claimed rate. For example, a student might cite a treaty article that exempts scholarship income from U.S. tax.

Part III: Certification

This section requires your signature and the date, confirming the accuracy of the information provided. By signing, you declare under penalties of perjury that you are the beneficial owner of the income, are not a U.S. person, and that all information on the form is true, correct, and complete. You also certify that you agree to submit a new form within 30 days if any information becomes incorrect due to a change in circumstances.

Submitting the Completed Form and Its Validity

Submit the completed Form W-8BEN to the U.S. payer who requested it, not directly to the Internal Revenue Service (IRS). This U.S. payer could be a financial institution, a broker, an employer, or any entity making payments to you. Keep a copy of the completed and signed form for your personal records.

A completed Form W-8BEN is generally valid from its signing date until the last day of the third succeeding calendar year. For example, a form signed in 2025 is valid through December 31, 2028. However, you must submit a new form if circumstances change before its natural expiration. These changes include moving to the United States, a change in your foreign tax identification number, or a change in your U.S. tax status (e.g., becoming a U.S. citizen or resident alien). If any information becomes incorrect, you are required to notify the U.S. payer and submit a new form within 30 days.