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Internal Revenue Service

Fill out Form W-8BEN-E online

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

Form W-8BEN-E is used by a foreign entity to show a withholding agent, payer or financial institution that it is not a U.S. person, and to state its status under chapter 3 and chapter 4 (FATCA) of the Internal Revenue Code. It can also be used to claim a reduced rate of, or exemption from, U.S. withholding under an income tax treaty. Foreign individuals use Form W-8BEN instead.

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

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Edition
Rev. October 2021
Pages
8
Fillable fields
179
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-E

  • Foreign corporations and other foreign entities that are the beneficial owners of U.S.-source income such as interest, dividends, rents or royalties
  • Foreign entities whose financial institution asks them to document their chapter 4 (FATCA) status for an account
  • Foreign entities claiming a reduced rate of, or exemption from, withholding under a U.S. income tax treaty
  • Hybrid entities, such as certain disregarded entities or partnerships, claiming treaty benefits on their own behalf
  • Foreign entities showing a broker or barter exchange that they are exempt foreign persons

Before you start

  • The entity's legal name and its country of incorporation or organization
  • The entity's classification under U.S. tax principles (corporation, partnership, trust, estate and so on)
  • Its chapter 4 (FATCA) status and the facts needed for the certification part that status points to
  • Its permanent residence address (generally not a P.O. box or in-care-of address) and a mailing address if different
  • Its U.S. EIN if one is required, its GIIN if its FATCA status requires one, and its foreign tax identification number if it has one or must give one
  • If claiming treaty benefits: the treaty country, the limitation on benefits test the entity meets, and any treaty article and paragraph relied on

How to fill out Form W-8BEN-E

  1. Part I, lines 1 to 3: identify the entity

    On line 1, enter the legal name of the organization that is the beneficial owner. A disregarded entity or branch enters the legal name of its owner (or of the entity it is part of), not its own business name, unless it is a hybrid entity making a treaty claim. On line 2, enter the country of incorporation, or for other entities the country under whose laws it was created or organized. Line 3 is for the name of a disregarded entity receiving the payment, only in the cases the instructions describe.

  2. Lines 4 and 5: chapter 3 and chapter 4 status

    On line 4, check one box for the entity's type under U.S. tax principles, not under the law of a treaty country. If you checked disregarded entity, partnership, simple trust or grantor trust, answer whether the entity is a hybrid making a treaty claim; "Yes" means you must complete Part III. On line 5, check one box for the entity's FATCA status. Most boxes name the later part you must complete to certify that status.

  3. Lines 6 to 10: addresses and identification numbers

    Line 6 is the permanent residence address in the country where the entity is resident for income tax purposes. Do not use a P.O. box or in-care-of address unless it is the entity's registered address. Use line 7 only if the mailing address is different. Line 8 is the U.S. TIN (EIN) if one is required, for example when claiming treaty benefits without a foreign TIN on line 9b. Enter the GIIN on line 9a if your status requires one. Enter the foreign TIN on line 9b if it is required or if you use it for a treaty claim; an account holder that is not legally required to obtain a foreign TIN may check line 9c instead. Line 10 can hold reference numbers, such as an account number.

  4. Part II, lines 11 to 13: disregarded entity or branch

    Complete Part II only for a disregarded entity that has its own GIIN and receives a withholdable payment, or for a branch operating in a country other than the entity's country of residence. Check its FATCA status on line 11, enter its address on line 12, and its GIIN on line 13.

  5. Part III, lines 14 and 15: treaty benefits

    Complete Part III only if the entity claims a reduced rate of, or exemption from, withholding under an income tax treaty. On line 14a, enter the treaty country of residence. On line 14b, certify that the entity derives the income and meets the treaty's limitation on benefits provision, and check one test, or "No LOB article in treaty" if the treaty has none. Line 14c applies only to certain dividends and interest under older treaties. Use line 15 only when the claim needs conditions beyond line 14: give the article and paragraph, the rate, the type of income and the conditions met.

  6. Parts IV to XXIX: certify the chapter 4 status

    Complete only one of Parts IV through XXVIII, the one that matches the box checked on line 5. Some statuses, such as participating FFI, reporting Model 1 or Model 2 FFI, nonparticipating FFI and direct reporting NFFE (other than sponsored), need no certification part. A passive NFFE that checks line 40c lists the name, address and TIN of each substantial U.S. owner in Part XXIX.

  7. Part XXX: certification and signature

    Read the statements made under penalties of perjury. Check the box certifying that you have the capacity to sign for the entity on line 1, then sign, print your name and enter the date in MM-DD-YYYY format. The signer must be an authorized representative or officer of the entity, or an agent whose power of attorney is attached to the form.

After you fill it out

Give the completed form to the withholding agent, payer or financial institution that asked for it. Do not send it to the IRS. Provide it before the payment is made or credited, and expect to give a separate form to each withholding agent. Ask the requester how it wants to receive the form, since a withholding agent may or may not accept an electronically signed copy.

Signing: An authorized representative or officer of the entity must sign and date Part XXX and check the box certifying capacity to sign. A withholding agent may accept an electronic signature that shows it was electronically signed by an authorized person, but simply typing a name into the signature line is not an electronic signature; if the requester does not accept electronic signatures, print the form and sign it.

Watch out for

  • Do not send this form to the IRS. Give it to the withholding agent or payer that requested it.
  • Line 4 asks for the entity's classification under U.S. tax principles, not under the law of its home country.
  • If a change in circumstances makes any information on the form incorrect, the entity must notify the withholding agent or financial institution within 30 days.
  • An agent signing under a power of attorney must attach the power of attorney, or a copy, to the form. Form 2848 may be used for this.

Questions about Form W-8BEN-E

Who should not use Form W-8BEN-E?

U.S. entities and U.S. citizens or residents use Form W-9, and foreign individuals use Form W-8BEN or Form 8233. The first page of the form also lists cases that call for Form W-8ECI, W-8EXP or W-8IMY, such as income effectively connected with a U.S. trade or business or acting as an intermediary.

Do I have to complete every part?

No. Complete Part I, the certification in Part XXX, and only the other parts that apply. Of Parts IV through XXVIII, complete at most one: the part that matches the status checked on line 5.

What if the entity has applied for a GIIN but not received it yet?

If the entity is in the process of registering with the IRS and has not received its GIIN, the instructions allow you to write "applied for" on line 9a, or on line 13 for a branch. The person requesting the form must then receive and verify the GIIN within 90 days.

What if the entity's country does not issue foreign TINs?

An account holder that is not legally required to obtain a foreign TIN from its country of residence, including when the country does not issue them, may check line 9c instead of entering one on line 9b. The IRS publishes a list of jurisdictions that do not issue foreign TINs.

How long does the form stay valid?

Generally from the date it is signed until the last day of the third calendar year after that year, unless a change in circumstances makes information on it incorrect. Under certain conditions described in the regulations, a form can stay valid indefinitely.

Official information

Page text last reviewed November 7, 2026.

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