Form W-8BEN: How to Fill It Line by Line (2026 Guide)

Last verified: 9 October 2026 against the IRS form and instructions (Rev. October 2021) · Not tax advice

Form W-8BEN tells a US payer that you're not a US person, so they can withhold the right amount of US tax from what they pay you — and, if your country has a tax treaty with the US, claim a lower rate. It's one page. Here's what goes on every line.

Who this is for: freelancers, creators, investors and sellers living outside the US who've been asked for a W-8BEN by a US client, platform, broker or bank.

Fill W-8BEN online — free →Line-by-line, with mistake checks · runs in your browser · nothing stored

Prefer the blank form? Download the official W-8BEN from irs.gov

Who filesForeign individuals (not companies)

Give it toThe US payer who asked — not the IRS

Current versionRev. October 2021

Valid forUntil 31 Dec of the 3rd year after signing

CostFree

LengthOne page, three parts

Wrong form? US citizens and green card holders use W-9. Companies use W-8BEN-E. Income connected to a US business uses W-8ECI. 30-second checker: which form do I need? →

What to keep ready

Your full legal name and country of citizenship
Permanent home address in your country of residence — not a PO box
Tax ID from your country (your FTIN), if you have one — for example, many Indian residents use their PAN
US SSN or ITIN — only if you have one and it's required (see line 5)
Date of birth in MM-DD-YYYY format
If claiming treaty benefits: your treaty country and the treaty article that applies

Part I: Identification of beneficial owner (lines 1–8)

Line	What to enter
1 · Name	Your name as the person who owns the income, e.g. Priya Sharma. A foreign individual who solely owns a disregarded entity (such as a single-member US LLC) should read the line 1 instructions — special rules apply.
2 · Country of citizenship	e.g. India. If you're a US citizen, don't use this form at all, even with another citizenship.
3 · Permanent residence address	Your home address in your country of residence. Not a PO box, a bank's address, or an address used only for mail.
4 · Mailing address	Only if it's different from line 3. Otherwise leave it blank.
5 · US TIN (SSN or ITIN)	Leave blank unless required. It's required in specific cases, e.g. claiming treaty benefits without a foreign tax ID on line 6a, or giving the form to a partnership doing business in the US.
6a · Foreign tax ID (FTIN)	The tax ID your country of residence issued you. Required if you're documenting a financial account at a US office of a financial institution, with some exceptions.
6b · "FTIN not legally required"	Tick only if your country doesn't legally require you to have a tax ID. Don't tick it and fill 6a.
7 · Reference number(s)	Optional. You or the payer can use it — for example, your account number with them.
8 · Date of birth	MM-DD-YYYY — month first. 15 April 1990 is 04-15-1990, not 15-04-1990.

Part II: Claim of tax treaty benefits (lines 9–10)

Line 9 is where you name the country you're a tax resident of, if it has an income tax treaty with the US and you want its benefits. Line 10 is only for treaty claims with extra conditions — such as students and researchers, or business profits without a permanent establishment in the US.

These are the lines people most often get wrong. Lines 9 and 10 explained →

Part III: Certification (signing)

Signed and dated by the beneficial owner — you.
An agent can sign under a valid power of attorney (Form 2848 can be used for this) and should tick the box confirming they have capacity to sign.
Electronic signature: allowed only if the payer accepts it. Typing your name alone doesn't count.
You're signing under penalties of perjury, and agreeing to give a new form within 30 days if anything becomes incorrect.

After you sign

Give it to the payer who asked — upload it to their portal or email it, as they request. Don't send it to the IRS.
Note the expiry: the last day of the third calendar year after signing. Signed on 9 October 2026? Valid until 31 December 2029. Expiry calculator →
Moved country, changed citizenship, or became a US resident? Give a new form (or a W-9) within 30 days.

Common W-8BEN mistakes

Date of birth in DD-MM-YYYY instead of MM-DD-YYYY.
A PO box or business address on line 3.
Filling line 4 with the same address as line 3.
Ticking 6b and entering a tax ID on 6a.
Claiming a treaty on line 9 with no tax ID on line 5 or 6a.
A company using W-8BEN instead of W-8BEN-E.
Typing your name and calling it an e-signature.
Mailing it to the IRS instead of giving it to the payer.

Frequently asked questions

What is Form W-8BEN?

An IRS form that a foreign individual gives to a US payer to certify they are not a US person and, if eligible, to claim a reduced rate of US tax withholding under a tax treaty.

Do I send Form W-8BEN to the IRS?

No. The IRS instructions say not to send it to the IRS. Give it to the person or company that asked you for it — your withholding agent or payer.

Who should fill Form W-8BEN?

Foreign individuals who are the beneficial owner of US-source income subject to withholding, when a US payer asks for it. US citizens and residents use Form W-9; foreign companies use Form W-8BEN-E.

How long is a W-8BEN valid?

Generally from the date you sign until the last day of the third calendar year after that. If your details change, you must give a new form within 30 days.

Do I need a US SSN or ITIN for line 5?

Usually not. The instructions require a US TIN in specific cases, such as claiming treaty benefits without a foreign tax ID on line 6a, or giving the form to a partnership doing business in the US.

Can I sign W-8BEN electronically?

Only if the payer allows electronic signatures. The instructions say that simply typing your name into the signature line is not an electronic signature.

Can I use a PO box on line 3?

No. Line 3 must be your permanent residence address — not a PO box, a bank's address, or an address used only for mail.