Form W-8BEN. Telling a US payer you're a foreign personCertifies that you're not a US person, which stops 24% backup withholding, and claims a lower tax-treaty rate on US income like dividends or royalties. Companies use Form W-8BEN-E instead.
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Forms you give someone
Form W-8BEN
Telling a US payer you're a foreign person
What it is
Certifies that you're not a US person, which stops 24% backup withholding, and claims a lower tax-treaty rate on US income like dividends or royalties. Companies use Form W-8BEN-E instead.
Who it's for
Foreign individuals paid by US clients, platforms, banks or brokers.
Good to know
- Payment for work you do outside the US is usually not US-source income, so no US tax applies.
- Treaty claims need your foreign tax ID; a US SSN or ITIN isn't always required.
The law behind it
Related forms
General information, not tax or legal advice. Check the current IRS instructions for the form before you file.