Form W-8BEN - Certificate of Foreign Status of Beneficial Owner - U.S. Tax Withholding and Reporting (Individuals)

Sep 2, 2026

Form W-8BEN is used by individuals to certify foreign status as a beneficial owner for U.S. tax withholding and reporting. It includes identification details such as name, country of citizenship, permanent and mailing addresses, U.S. taxpayer identification number (if required), foreign tax identifying number, reference numbers, and date of birth. It also covers claims for tax treaty benefits for Chapter 3 purposes, including treaty residency, special rates and conditions, and the relevant type of income. A certification section requires declarations under penalties of perjury and requires signing the form and submitting updates if information becomes incorrect.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages1

Reading Time3 min

AccessFree to download

Part I - Identification of Beneficial Owner

Name of beneficial owner

Country of citizenship

Permanent residence address

Mailing address

U.S. taxpayer identification number

Foreign tax identifying number and FTIN status

Reference number(s)

Date of birth

Claim of Tax Treaty Benefits (Chapter 3 purposes only)

Certification of treaty residency

Special rates and conditions

Certification and Signatures

| Fom W-8BEN
(Rev.October 2021) | Certificate of Foreign Status of Beneficial Owner for United
States Tax Withholding and Reporting (Individuals)
▶For use by individuals.Entities must use Form W-8BEN-E. | OMB No.1545-1621 | | --- | --- | --- | | Department of the Treasury
Internal Revenue Service | ▶Go to www.irs.gov/FormW8BEN for instructions and the latest information.
▶Give this form to the withholding agent or payer.Do not send to the IRS. | | | | | | | Do NOT use this form i | f: | Instead,use Form: | ·You are a U.S.citizen or other U.S.person,including a resident alien individual . . . . . . .. . . . . .W-9 ●You are a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the United States. .. .. . . . . . ..W-8ECI ●You are a beneficial owner who is receiving compensation for personal services performed in the United States ....... 8233 or W-4 Note:If you are resident ina FATCA partner juisdiction (that is,a Model 1 IGA jurisdition with reciprocity,certain tax account information may beprovided to your jurisdiction of residence. | Partl | Identification of Beneficial Owner(see instructions) | | | --- | --- | --- | | 1 Name of individual who is the beneficial owner | | 2 Country of citizenship | | | | | 3 Permanent residence address (street,apt.or suite no.,or rural route).Do not use a P.O.box or in-care-of address. | City or town,state or province.Include postal code where appropriate. | Country | | --- | --- | | | | 4 Mailing address (if different from above) | City or town,state or province.Include postal code where appropriate. | Country | | --- | --- | | | | 5 U.S.taxpayer identification number(SSN or ITIN),if required(see instructions) | 6a Foreign tax identifying number (see instructions) | 6b Check if FTIN not legally required.... | | --- | --- | | | | | 7 Reference number(s)(see instructions) | 8 Date of birth (MM-DD-YYYY)(see instructions) | | | | # Claim of Tax Treaty Benefits (for chapter 3 purposes only)(see instructions) Part Il 9 I certify that the beneficia owner is a resident oftreaty between the United States and that country within the meaning of the income tax 10 Special rates and conditions (if applicable-see instructions):The beneficial owner is claiming the provisions of Article and paragraph of the treaty identified on line 9 above to claim a %rate of withholding on(specify type of income):Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of witholding:___ Certification Under penalties of perjury,I declare that Ihave examined the information on thisform and to the best of my knowledge and belief it is true,correct,and complee.I further certify under penalties of perjury that ·Iam the individual that is the beneficial owner(or am authorized to sign for the individual that is the beneficial owner)ofall the income or proceeds to which this formrelates or am using this form to document myself for chapter 4 purposes; ·The person named on line 1 of this form is not a U.S.person; ·This form relates to: (a)income not effectively connected with the conduct of a trade or business in the United States; (b)income effectively connected with the conduct of a trade or business in the United States but is not subject to tax under an applicable income tax treaty; (c)the partner's share of a partnership's effectively connected taxable income;or (d)the partner's amount realized from the transfer of a partnership interest subject to withholding under section 1446(); ·The person named on line 1 of this form is a resident of the treaty country listed on line 9 of the form (if any)within the meaning of the income tax treaty betweenth

FAQs

Who should use Form W-8BEN, and who should use Form W-8BEN-E instead?

Form W-8BEN is for individuals. Entities must use Form W-8BEN-E.

What information must be provided in Part I of Form W-8BEN?

Part I requests identification and address details: name, country of citizenship, permanent residence address, mailing address (if different), U.S. taxpayer identification number if required, foreign tax identifying number, reference number(s), and date of birth.

How are tax treaty benefits claimed on Form W-8BEN?

The form includes a section to certify treaty residency and to state the treaty article and paragraph for the special rates and conditions claimed, along with the type of income and eligibility conditions.

When must a new Form W-8BEN be submitted?

A new form must be submitted within 30 days if any certification made on the form becomes incorrect.

Sep 2, 2026

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