Internal Revenue Service

Fill out Form W-8BEN online

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

Form W-8BEN is a certificate a nonresident alien individual gives to a withholding agent, payer or financial institution to show that they are not a U.S. person and are the beneficial owner of the income. If they are eligible, it also lets them claim a reduced rate of, or exemption from, U.S. tax withholding under an income tax treaty. The form is for individuals only and is not sent to the IRS.

Fill out Form W-8BEN Blank form from the IRS

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Edition: Rev. October 2021
Pages: 1
Fillable fields: 23
Checked against the IRS: November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form W-8BEN

Nonresident alien individuals who receive U.S.-source income such as interest, dividends, rents or royalties
Foreign individuals who hold an account with a bank, broker or other financial institution that asks them to document their foreign status
Residents of a treaty country who claim a reduced rate of, or exemption from, withholding
Foreign partners in a partnership that does business in the United States, and foreign individuals who transfer an interest in such a partnership
Foreign individuals asked for the form by a payment settlement entity that reports card or third-party network payments

Before you start

Your full name and your country of citizenship
Your permanent residence address in the country where you are a resident for income tax, and a mailing address if it is different
Your U.S. SSN or ITIN, if you have one or the instructions require it
The tax identifying number (FTIN) issued by your country of tax residence, if it issues one
Your account number or other reference number for line 7, if any, and your date of birth
For a treaty claim: the treaty country, and for line 10 the treaty article and paragraph, the withholding rate and the type of income

How to fill out Form W-8BEN

Check that this is the right form
The "Do NOT use this form if" list at the top of the form names who must use a different form. Entities use Form W-8BEN-E. U.S. citizens and other U.S. persons, including resident aliens, use Form W-9. People who claim that income is effectively connected with a U.S. trade or business use Form W-8ECI, unless the income is allocated to them through a partnership. People paid for personal services performed in the United States use Form 8233 or W-4, and intermediaries use Form W-8IMY.
Part I, lines 1 to 4: Name, citizenship and addresses
On line 1, enter your name. On line 2, enter your country of citizenship; a dual citizen enters the country where they are both a citizen and a resident when they complete the form. On line 3, enter your permanent residence address in the country where you are a resident for income tax. Do not use a P.O. box, an in-care-of address, the address of a financial institution or an address used only for mail. Fill in line 4 only if your mailing address is different from line 3.
Part I, lines 5, 6a and 6b: Tax identifying numbers
On line 5, enter your U.S. SSN or ITIN if you have one or one is required, for example if you are a partner in a partnership doing business in the United States. On line 6a, enter the tax number issued by your country of tax residence. It is required if you hold a financial account at a U.S. office of a financial institution and receive income reported on Form 1042-S, with some exceptions. If you are that kind of account holder and are not legally required to get a tax number from your country, you may check the box on line 6b.
Part I, lines 7 and 8: Reference number and date of birth
Line 7 is for any reference the withholding agent finds useful, such as your account number. If an account is in the name of a disregarded entity you own alone, you can give its name and account number here. On line 8, enter your date of birth as MM-DD-YYYY, for example 04-15-1956. It is required when you document yourself as the holder of a financial account at a U.S. office of a financial institution.
Part II, lines 9 and 10: Treaty benefits
Fill in Part II only if you claim benefits under an income tax treaty. On line 9, enter the country where you are a resident under the treaty. Use line 10 only when the treaty benefit has conditions that line 9 and Part III do not cover, such as some royalties, scholarship or fellowship income, business profits not attributable to a permanent establishment, or remittance-based claims. Give the article and paragraph, the withholding rate, the type of income and the conditions you meet.
Part III: Certification and signature
Read the certifications, which are made under penalties of perjury. The beneficial owner, or an agent with legal authority, signs and dates the form and prints the signer's name. An agent checks the box saying they have the capacity to sign, and attaches the power of attorney or a copy of it. Form 2848 can be used for this.

After you fill it out

Give the form to the person who asked for it: usually the withholding agent or payer, the financial institution that holds your account, or the partnership that allocates income to you. Give it before the payment is made, credited or allocated. Do not send Form W-8BEN to the IRS. A separate form is generally needed for each withholding agent.

Signing: The beneficial owner or account holder, or an agent with legal authority, must sign and date Part III. A withholding agent may allow an electronic signature that shows the form was electronically signed by an authorized person, for example with a time and date stamp and a statement that it was signed electronically, but typing your name on the signature line is not an electronic signature, so ask the requester how it accepts signatures.

Watch out for

Do not send this form to the IRS. Give it to the withholding agent, payer or financial institution that asked for it.
U.S. citizens, including those who also hold another citizenship or live outside the United States, and resident aliens must not use this form. They use Form W-9.
If any information on the form becomes incorrect, you must tell the withholding agent, payer or financial institution within 30 days and give a new form or another appropriate form.
Failing to give the form when asked may lead to withholding at the 30% rate or at the backup withholding rate.

Questions about Form W-8BEN

How long does a Form W-8BEN stay valid?

Generally from the date you sign it until the last day of the third calendar year after that, unless a change in circumstances makes the information incorrect. For example, a form signed on September 30, 2015 stays valid through December 31, 2018. Under certain conditions a form stays valid until a change in circumstances.

Do I need a U.S. SSN or ITIN to fill it in?

Not always: line 5 is needed in some cases, such as when you are a partner in a partnership doing business in the United States, and a treaty claim generally needs an ITIN if you do not give a foreign tax number on line 6a. An ITIN is not required for treaty benefits on some income, such as dividends and interest from actively traded stocks and debt. You apply for an SSN with Form SS-5, or, if you are not eligible for one, for an ITIN with Form W-7.

What if my country does not issue tax identification numbers?

You do not need to enter a foreign tax number on line 6a if your country is on the IRS list of jurisdictions that do not issue foreign TINs, or if you are a resident of a U.S. territory. If you are not legally required to get a tax number from your country, you can check the box on line 6b.

I hold an account jointly with someone else. Does each of us need a form?

The account is treated as owned by a foreign person only if every owner gives a Form W-8BEN or W-8BEN-E. If any joint owner gives a Form W-9, the payment is treated as made to a U.S. person.

What if I move or become a U.S. resident?

A change of address to the United States is a change in circumstances, and if you claim treaty benefits, so is a move out of the treaty country; a move within the same foreign country or to another foreign country generally is not. You must tell the withholding agent, payer or financial institution within 30 days of the change. If you become a U.S. citizen or resident alien, you must also tell them within 30 days, and you may be required to give Form W-9.