What is W8?

A W-8 form is an IRS tax form used by non-U.S. persons to certify their foreign status for U.S. tax withholding and reporting purposes. There are five different W-8 forms, including the commonly used Form W-8BEN for individualsand Form W-8BEN-E for foreign entities.

If you are a U.S. citizen or another U.S. person, you generally should not complete a W-8 form. U.S. persons normally use Form W-9 instead.

What is a W-8 form?

A W-8 form is used by individuals or entities that are not U.S. persons but receive certain types of U.S.-source income. The form confirms your foreign status to the U.S. company, financial institution or other withholding agent making the payment.

Depending on your situation, a W-8 form may also allow you to claim a reduced rate of U.S. withholding tax under an applicable tax treaty.

The W-8 is not one single form. The IRS has five different W-8 forms for different circumstances. For individuals, the most common is Form W-8BEN. Foreign businesses and other entities generally use Form W-8BEN-E.

What is the difference between W-8 and W-8BEN?

W-8 is the general name for a family of IRS forms used by foreign individuals and entities. W-8BEN is one specific form within that family.

Form W-8BEN is officially called the Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals). It is generally used by foreign individuals to establish that they are not U.S. persons and, where applicable, to claim tax treaty benefits.

The five W-8 forms are:

• W-8BEN – for foreign individuals
• W-8BEN-E – for foreign entities
• W-8ECI – for income effectively connected with a U.S. trade or business
• W-8EXP – for certain foreign governments, international organizations and other tax-exempt entities
• W-8IMY – generally for foreign intermediaries, partnerships and certain other flow-through entities

So, if someone asks you for a “W-8,” the exact form you need depends on your status and the type of income involved.

W-8 Form Not for U.S. Citizens

If you are a U.S. citizen, a W-8 form is generally not intended for you. These tax forms are used by foreign individuals or entities to confirm that they are not U.S. persons.

U.S. citizens and other U.S. persons typically complete Form W-9, which certifies their U.S. taxpayer status and provides their U.S. taxpayer identification number.

This distinction can be particularly important for Americans living abroad. Living outside the United States does not by itself make a U.S. citizen a foreign person for U.S. tax purposes.

If you are an American abroad and a bank, investment platform or other institution has asked you to complete a W-8BEN, it may be worth checking why. You may have been classified as a non-U.S. person even though you are still considered a U.S. person for U.S. tax purposes.

W-8 Form for Non-Resident Aliens

If you are a non-resident alien receiving certain U.S.-source income, a W-8 form may be the correct form for you.

Without the appropriate documentation, certain U.S.-source fixed or determinable annual or periodical (FDAP) income, such as dividends, interest and royalties, can generally be subject to U.S. withholding tax at a rate of 30%.

A properly completed W-8BEN establishes your foreign status and may allow you to claim a lower withholding rate or exemption when an applicable income tax treaty provides one.

The form is normally provided to the U.S. withholding agent or payer:  not directly to the IRS.

Other Users of the W-8BEN Form

Other users of the W-8BEN tax form may include people who receive a pension from the United States but live in another country that has an income tax treaty with the United States.

If you live outside the United States but receive payments from a U.S. pension fund, the pension provider may ask you to complete Form W-8BEN. Depending on the relevant tax treaty and your circumstances, the form may be used to claim an applicable reduced rate of U.S. withholding.

If you are asked to submit a W-8BEN for the first time, or if you have had difficulties with this form in the past, it may be advisable to seek assistance from a tax professional.

How Long is a W-8BEN Valid?

In general, a Form W-8BEN remains valid from the date it is signed until the last day of the third succeeding calendar year.

For example, a W-8BEN signed during 2026 will generally remain valid through December 31, 2029.

However, the form may become invalid earlier if there is a change in circumstances that makes the information on the form incorrect. In that situation, you may need to provide a new form.

Why W-8BEN-E?

Form W-8BEN-E is the version of the W-8BEN used by foreign entities rather than individuals.

It allows an entity to establish its foreign status for U.S. withholding and reporting purposes and, where applicable, claim benefits under an income tax treaty.

The W-8BEN-E is considerably more detailed than the individual W-8BEN because an entity may also need to provide information about its classification for purposes such as FATCA.

How to Fill a W-8BEN Form?

The exact information required depends on your circumstances, but Form W-8BEN generally asks for information such as:

• Full name
• Country of citizenship
• Permanent residence address
• Mailing address, if different
• U.S. taxpayer identification number (SSN or ITIN), where required
• Foreign tax identifying number
• Date of birth
• Country of tax residence
• Information required to claim tax treaty benefits, if applicable
• Signature and certification

When claiming treaty benefits, additional information may be required to establish that you qualify for the reduced withholding rate.

Key Takeaways W-8BEN

• A W-8 is a family of IRS forms used primarily by foreign individuals and entities for U.S. withholding and reporting purposes.
• Form W-8BEN is the version generally used by non-U.S. individuals.
• Form W-8BEN-E is generally used by foreign entities.
• A W-8BEN confirms foreign status and can be used to claim an applicable reduced withholding rate under a U.S. tax treaty.
• U.S. citizens and other U.S. persons generally use Form W-9 instead of Form W-8BEN.
• Certain U.S.-source income may otherwise be subject to a 30% withholding rate.
• A W-8BEN is provided to the withholding agent or payer, not normally sent directly to the IRS.
• A W-8BEN generally remains valid until the end of the third calendar year following the year in which it was signed, unless circumstances change.

More Information on W8 at Americans Overseas?

Americans Overseas was founded by two dual nationals living abroad. During their precious and exhausting search for the right experts, they realized that they had not only accumulated a wealth of knowledge but had also built a solid network of tax and legal experts – which could come in handy for others in similar situations.

Americans Overseas informs and connects Americans worldwide with a carefully selected network of specialized U.S. tax advisors to help them avoid double taxation and meet their U.S. tax obligations.

If you want more information about the W-8BEN-E form or W8 form and you are a US Person? For all your questions, you can contact Americans Overseas.

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Source:

• U.S. Internal Revenue Service IRS: Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)