Form W-8BEN Eligibility and Completion Guide
Answer five classification questions before completing the form. The tool separates foreign individuals from entities, U.S. persons, effectively connected income, and personal services.
Treaty claims and form validity
Without a documented treaty benefit or other exception, certain U.S.-source income paid to a foreign person is generally subject to 30% chapter 3 withholding. A treaty claim needs the treaty country, article, rate, and eligibility facts requested by the form.
Form W-8BEN is generally valid from signature through the last day of the third succeeding calendar year. A change in circumstances can end validity sooner and generally must be reported to the withholding agent within 30 days.
Frequently asked questions
Do I send Form W-8BEN to the IRS?
No. Give it to the withholding agent or payer that requests it.
How long is Form W-8BEN valid?
It is generally valid through the last day of the third calendar year after the year it is signed, unless a change in circumstances makes the information incorrect.
Does a foreign company use Form W-8BEN?
Generally no. A foreign entity generally uses Form W-8BEN-E, while a foreign individual uses Form W-8BEN.
Sources
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