W-8BEN Lines 9 and 10: How to Claim Tax Treaty Benefits
Part II of the W-8BEN is where you claim a lower US withholding rate under a tax treaty between the US and your country. Line 9 is simple; line 10 is where most people go wrong.
Who this is for: W-8BEN filers in a treaty country who want reduced US withholding.
Fill W-8BEN online — free →Line-by-line, with mistake checks · runs in your browser · nothing storedLine 9: your treaty country
- Find your country on the IRS list of US income tax treaties.
- Enter the country you're a tax resident of — this can differ from your citizenship on line 2.
- Make sure there's a tax ID: your foreign tax ID on line 6a, or a US SSN or ITIN on line 5. The instructions require a US TIN when you claim treaty benefits without a foreign tax ID.
Line 10: special rates and conditions
Use line 10 only when your treaty claim needs conditions that line 9 and Part III don't cover. According to the instructions, it's mandatory for claims including:
- Foreign students and researchers
- Business profits not attributable to a US permanent establishment
- Remittance-based treaty claims
| Line 10 blank | What it means |
|---|---|
| Article and paragraph | The specific part of the treaty you rely on |
| Rate (%) | The withholding rate that treaty article sets for your income |
| Type of income | For example royalties, interest, scholarship |
| Additional conditions | The facts that make you eligible under that article |
Not claiming a treaty?
Leave Part II blank. The payer then withholds at the standard rate for that type of income.
Frequently asked questions
What goes on W-8BEN line 9?
The country you're a tax resident of, if it has an income tax treaty with the US and you're claiming its benefits. Check the IRS list of US income tax treaties.
Do I have to fill line 10?
Only if your treaty claim needs conditions not covered by line 9 and Part III. The instructions make it mandatory for some claims, such as students and researchers, business profits without a US permanent establishment, and remittance-based claims.
Do I need a tax ID to claim treaty benefits?
Yes. The instructions require a US TIN on line 5 when you claim treaty benefits without a foreign tax ID on line 6a.
What rate do I put on line 10?
The rate stated in the treaty article that applies to your type of income. Rates differ by country and income type — read the treaty documents on irs.gov or ask a tax professional. We don't pre-fill rates.
Can I skip Part II?
Yes. Part II is only for claiming treaty benefits. Without a treaty claim, the payer withholds at the standard rate for that income.
Official sources
- IRS: About Form W-8BEN
- IRS: Form W-8BEN (Rev. October 2021), PDF
- IRS: Instructions for Form W-8BEN (Rev. October 2021)
- IRS: United States income tax treaties, A to Z