W-8BEN vs W-9 vs W-8BEN-E: Which Form Do You Need?
Five US tax forms look alike. Pick the wrong one and your payer can't use it. Answer up to four questions below.
Who this is for: anyone a US company has asked for "a W-8 or W-9".
Which form, at a glance
| You are | Use |
|---|---|
| US citizen or US resident (incl. green card holder) | W-9 |
| Foreign individual receiving US-source income | W-8BEN |
| Foreign company or other entity | W-8BEN-E |
| Income effectively connected with a US trade or business | W-8ECI |
| Nonresident claiming exemption from wage withholding | Form 8233 or W-4 |
| Foreign intermediary | W-8IMY |
Need W-8BEN? Fill it online free →
Frequently asked questions
What's the difference between W-8BEN and W-9?
W-9 is for US persons — US citizens and US residents, including green card holders. W-8BEN is for foreign individuals. Each certifies your status to a US payer.
I'm a green card holder living abroad. Which form?
Generally W-9: green card holders are US residents for tax purposes. Check your situation with the official instructions or a tax professional.
My company is outside the US. Do I use W-8BEN?
No. Foreign entities use Form W-8BEN-E. W-8BEN is for individuals only.
When do I use W-8ECI instead?
When the income is effectively connected with a US trade or business.
I'm a foreign employee paid wages in the US. Which form?
Not W-8BEN. Nonresident aliens claiming an exemption from wage withholding use Form 8233 or Form W-4.
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