IRS Form W-8BEN: Certificate of Foreign Status (Individuals) (2026)

Who should file a W-8BEN

You complete a W-8BEN if you are a non-US individual receiving income from a US source — for example a foreign freelancer paid by a US company, or a non-resident who earns US royalties, interest, or dividends. It certifies to the payer that you're a foreign person so the correct amount of US tax is withheld.

Individuals use W-8BEN; foreign companies and entities use W-8BEN-E instead. You give the form to the payer (the withholding agent), not to the IRS.

Claiming tax-treaty benefits

Many countries have an income-tax treaty with the US that reduces or eliminates withholding on certain income. To claim it, complete Part II with: - Your country of residence, - The treaty article and paragraph that applies, and - The reduced rate and type of income.

Without a valid W-8BEN on file, the payer must withhold at the default 30% rate.

Common mistakes to avoid

• Using a US address, which can invalidate your claim of foreign status.
• Leaving the treaty section blank when you're eligible, so you're over-withheld.
• Letting it expire. A W-8BEN is generally valid until the end of the third calendar year after you sign it, unless your circumstances change sooner.

Keeping it current

Give the payer a fresh W-8BEN whenever your name, country of residence, or tax status changes, or when the form is about to expire — otherwise withholding reverts to the full 30%.