Form W-8BEN: Foreign Status for Individuals

Form W-8BEN is the certificate a nonresident alien individual gives to a withholding agent or payer. It states that the person is not a U.S. person. When needed, it also claims a tax treaty benefit. You do not send this form to the IRS. You give it to the person who asks for it.

This post is general information from the form and its instructions, both dated October 2021. It does not tell you what to do in your case.

Who gives this form

The instructions say you must give Form W-8BEN if you are a nonresident alien and the beneficial owner of an amount subject to withholding. You also give it if you are an account holder of a foreign financial institution that is documenting you as a nonresident alien.

The instructions also say to submit the form when the withholding agent, payer, or financial institution requests it. This is true even if you are not claiming a reduced rate or an exemption.

When this form is not the right one

If you are not an individual, use Form W-8BEN-E instead.
If you are a U.S. citizen or a resident alien, do not use this form.
If you claim an exemption from withholding on wages for personal services in the United States, the instructions point to Form 8233 or Form W-4.
If the income is effectively connected with a U.S. trade or business, the instructions point to Form W-8ECI.

Part I: who the beneficial owner is

Line 1 is your name. Line 2 is your country of citizenship. Line 3 is your permanent residence address. The form says not to use a P.O. box or an in-care-of address there. Line 4 is a mailing address, and you complete it only if it is different from line 3.

Line 5 is your U.S. taxpayer identification number, if one is required. If you have a social security number, enter it there. If you do not have one and cannot get one, the instructions say you may need an individual taxpayer identification number. You apply for an ITIN with Form W-7.

Line 6a is a foreign tax identifying number. Line 7 is for reference numbers. Line 8 is your date of birth. The instructions say to provide it when you document yourself as an account holder of a financial account held with a U.S. office of a financial institution. Use the format MM-DD-YYYY.

Part II: claiming a treaty benefit

Line 9 names the treaty country where you are a resident. You complete it only when you claim treaty benefits.

Line 10 is used when you claim a reduced rate under a specific article of the treaty. The instructions list the cases where line 10 must be completed. Examples include claims that depend on conditions not covered by the statements on line 9.

Part III: the certification

The certification is made under penalties of perjury. The signer declares that the form is true, correct, and complete. The signer also confirms that the person named on line 1 is not a U.S. person.

The form has a Sign Here box, a date line in MM-DD-YYYY format, and a line for the printed name of the signer. Read every line before you sign. The form says that you must submit a new form within 30 days if any certification becomes incorrect.

How long the form stays valid

The instructions say that a Form W-8BEN generally remains in effect from the date it is signed until the last day of the third succeeding calendar year. The instructions give an example: a form signed on September 30, 2015 remains valid through December 31, 2018.

Under certain conditions, the form can stay in effect until a change of circumstances occurs. A change in circumstances makes the information on the form incorrect, and the form must be replaced.

Changes that require a new form

The instructions say you must notify the withholding agent, payer, or financial institution within 30 days of a change in circumstances. You must also file a new Form W-8BEN or another appropriate form.

A move to the United States is a change in circumstances. A move to a different address in the same foreign country is generally not a change. If you claim treaty benefits, a move outside the country where you have been claiming those benefits is also a change. Notify the payer within 30 days of the move.

A short checklist before you sign

Confirm your name, country of citizenship, and residence address on lines 1 to 3.
Add line 9 only if you claim treaty benefits, and name the correct treaty country.
Write the date you sign in MM-DD-YYYY format.
Write down the year you signed, so you know when the form stops being valid.
Keep a copy with your tax papers, and give a new form when your details change.

For the income statement a payer sends to a foreign person, read Form 1042-S: The Statement for Foreign Persons' U.S. Income. For the exemption that applies to personal service pay, read Form 8233: Claiming a Tax Treaty Withholding Exemption. For the U.S. person form, read Backup Withholding and Form W-9: What to Know.

Sources: Sources: IRS, Form W-8BEN (Rev. October 2021) (https://www.irs.gov/pub/irs-pdf/fw8ben.pdf); Instructions for Form W-8BEN (Rev. October 2021) (https://www.irs.gov/pub/irs-pdf/iw8ben.pdf) This is general information, not advice about your specific return.

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