Updated October 16, 2026. Quick answer: Form W-8BEN is the Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals). A nonresident alien who is the beneficial owner of an amount subject to withholding gives it to the withholding agent or payer, not the IRS, before income is paid or credited. Without it the agent may have to withhold at the 30% foreign-person rate or the backup withholding rate.
More IRS forms and schedules, read line by line: Form 1040-NR nonresident return.
More IRS forms and schedules, read line by line: Form W-7 instructions.
What Form W-8BEN is for
The form’s title is “Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)”. The form says where it goes: “Give this form to the withholding agent or payer. Do not send to the IRS.”
The instructions list what a filer uses it to do. “If you receive certain types of income, you must provide Form W-8BEN to:” “Establish that you are not a U.S. person;” “If applicable, claim a reduced rate of, or exemption from, withholding as a resident of a foreign country with which the United States has an income tax treaty and who is eligible for treaty benefits.”
Investors who hold US accounts after moving abroad face the same paperwork; see the US brokerage accounts abroad page.
Key numbers at a glance
The rate and the day counts that matter most are collected here.
| Item | As printed |
|---|---|
| Withholding rate | “Failure to provide a Form W-8BEN when requested may lead to withholding at the foreign-person withholding rate of 30% or the backup withholding rate under section 3406.” |
| Change in circumstances | “you must notify the withholding agent, payer, or FFI with which you hold an account within 30 days of the change in circumstances and you must file a new Form W-8BEN or other appropriate form.” |
| Days present in the United States | “You are an individual who has not been, and does not plan to be, present in the United States for a total of 183 days or more during the calendar year” |
Why the form matters: the 30% rate
The instructions explain the default tax: “Foreign persons are subject to U.S. tax at a 30% rate on income they receive from U.S. sources that consists of:” The table shows selected items; the instructions also list premiums, compensation for or in expectation of services performed, and substitute payments in a securities lending transaction.
| Type | As printed in the instructions |
|---|---|
| Interest | “Interest (including certain original issue discount (OID));” |
| Dividends | “Dividends;” |
| Rents and royalties | Listed as two separate items, rents and royalties |
| Annuities | “Annuities;” |
| Other | “Other fixed or determinable annual or periodical gains, profits, or income.” |
“This tax is imposed on the gross amount paid and is generally collected by withholding under section 1441.” Consequences of not filing: “Failure to provide a Form W-8BEN when requested may lead to withholding at the foreign-person withholding rate of 30% or the backup withholding rate under section 3406.”
Who must give it, and who must not
“You must give Form W-8BEN to the withholding agent or payer if you are a nonresident alien who is the beneficial owner of an amount subject to withholding”. “Submit Form W-8BEN when requested by the withholding agent, payer, or FFI whether or not you are claiming a reduced rate of, or exemption from, withholding.”
The form’s own cover lists when to use something else. The instructions repeat it: “Do not use Form W-8BEN if you are described below.”
| If you are | As printed in the instructions |
|---|---|
| A foreign entity | “Instead, use Form W-8BEN-E.” |
| A U.S. citizen or other U.S. person | “Instead, use Form W-9 to document your status as a U.S. person.” |
| A foreign intermediary | “Instead, provide Form W-8IMY.” |
| Income effectively connected with the conduct of a trade or business in the United States, unless it is allocable to you through a partnership | “Instead, provide Form W-8ECI.” |
| A nonresident alien individual who claims exemption from withholding on compensation for independent or dependent personal services performed in the United States | “Instead, provide Form 8233 or Form W-4.” |
The nonresident test matters. “Any individual who is not a citizen or resident alien of the United States is a nonresident alien individual.” “An alien individual meeting either the “green card test” or the “substantial presence test” for the calendar year is a resident alien.” Residents abroad can compare the tax reporting rules on the FBAR and Form 8938 page.
When to give it and to whom
“Provide Form W-8BEN to the withholding agent or payer before income is paid or credited to you.” “Do not send Form W-8BEN to the IRS. Instead, give it to the person who is requesting it from you.”
Taxpayer identification numbers: lines 5 and 6a
“If you have a social security number (SSN), enter it here.” “If you do not have an SSN and are not eligible to get one, you can get an individual taxpayer identification number (ITIN).” “To apply for an ITIN, file Form W-7 with the IRS.”
Treaty claims need a number. “To claim certain treaty benefits, you must complete line 5 by submitting an SSN or ITIN, or line 6 by providing a foreign tax identification number (foreign TIN).” “However, an ITIN is not required to claim treaty benefits relating to:” “Dividends and interest from stocks and debt obligations that are actively traded;” The instructions list three more: dividends from a registered mutual fund, dividends, interest or royalties from certain publicly offered unit investment trust units, and income related to loans of any of those securities.
Line 6a applies to some accounts: the foreign tax identifying number is for account holders with a financial account at a US office of a financial institution who receive income reportable on Form 1042-S, unless the holder is a resident of a U.S. territory or the jurisdiction of residence is on the IRS List of Jurisdictions That Do Not Issue Foreign TINs. Line 6b gives a way out: “You may check the box in this line 6b if you are an account holder as described for purposes of line 6a and you are not legally required to obtain an FTIN from your jurisdiction of residence”.
Part II: claiming tax treaty benefits
Line 9 is the treaty claim. “If you are claiming treaty benefits as a resident of a foreign country with which the United States has an income tax treaty” the filer identifies the country. “For treaty purposes, a person is a resident of a treaty country if the person is a resident of that country under the terms of the treaty.”
Line 10 is narrower. “Line 10 must be used only if you are claiming treaty benefits that require that you meet conditions not covered by the representations you make on line 9 and Part III.” “Foreign students and researchers claiming treaty benefits must complete this line.”
How long the form stays valid
“Generally, a Form W-8BEN will remain in effect for purposes of establishing foreign status for a period starting on the date the form is signed and ending on the last day of the third succeeding calendar year, unless a change in circumstances makes any information on the form incorrect.” “For example, a Form W-8BEN signed on September 30, 2015, remains valid through December 31, 2018.”
Applying the same rule to a form signed in 2026 (illustration, not an IRS example): the third succeeding calendar year after 2026 is 2029, so the form would remain in effect through December 31, 2029, unless a change in circumstances or a longer rule for certain conditions applies. The instructions add that “under certain conditions a Form W-8BEN will remain in effect indefinitely until a change of circumstances occurs.”
A change must be reported fast. “you must notify the withholding agent, payer, or FFI with which you hold an account within 30 days of the change in circumstances and you must file a new Form W-8BEN or other appropriate form.” “If you use Form W-8BEN to certify that you are a foreign person, a change of address to an address in the United States is a change in circumstances.”
Part III: certification and signing
“Form W-8BEN must be signed and dated by the beneficial owner of the amount subject to withholding or the account holder of an FFI (or an agent with legal authority to act on the person’s behalf).” The certification itself reads “Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete.”
Electronic signatures are limited. “A withholding agent may allow you to provide this form with an electronic signature.” “Simply typing your name into the signature line is not an electronic signature.”
Signing for someone else needs paperwork: “the form must be accompanied by the power of attorney in proper form or a copy thereof specifically authorizing the agent to represent the principal in making, executing, and presenting the form.” “Form 2848 can be used for this purpose.”
For broker transactions: “Income from transactions with a broker or a barter exchange is subject to reporting rules and backup withholding unless Form W-8BEN or a substitute form is filed to notify the broker or barter exchange that you are an exempt foreign person.” The test for the calendar year:
| Condition | Exempt foreign person, as printed |
|---|---|
| 1 | “You are a nonresident alien individual or a foreign corporation, partnership, estate, or trust;” |
| 2 | “You are an individual who has not been, and does not plan to be, present in the United States for a total of 183 days or more during the calendar year; and” |
| 3 | “You are neither engaged, nor plan to be engaged during the year, in a U.S. trade or business that has effectively connected gains from transactions with a broker or barter exchange.” |
People planning a move abroad can read the checklist on the retiring abroad checklist page. The edition read for this page is Form W-8BEN (Rev. October 2021) and the Instructions for Form W-8BEN (Rev. October 2021), which are the revisions irs.gov served when they were read on 2026-10-16. Check the revision printed on the form you are signing, because a later revision can change the lines, the certifications and the rules on how long the form stays in effect.
Common mistakes
- Sending the form to the IRS. The form says to give it to the withholding agent or payer and not to send it to the IRS.
- Using it for the wrong person. The instructions say a foreign entity uses Form W-8BEN-E, and a U.S. citizen, even one residing outside the United States, or other U.S. person uses Form W-9.
- Letting a changed address or status go unreported. The instructions require notice within 30 days of a change in circumstances, and a change of address to an address in the United States is one.
Related: US brokerage accounts when you move abroad, FBAR versus Form 8938, retiring abroad financial checklist, foreign tax credit and the NIIT, and Form 1116.
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Answer againSources
- Form W-8BEN (Rev. October 2021), Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals): 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
Read from the IRS documents linked above on October 16, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.