Form W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

Used by foreign individuals to establish foreign status, claim tax treaty benefits, and reduce or eliminate U.S. withholding tax on U.S.-source income.

Download Form W-8BEN PDF About on IRS.gov Instructions PDF

Who Files This Form?

Foreign individuals who receive U.S.-source income subject to withholding, such as interest, dividends, rents, or royalties.

Key Fields

Country of citizenship
Permanent residence address
Tax treaty country
Treaty article and rate
Taxpayer identification number

Filing Deadlines

Late Filing Penalty

Failure to provide a valid W-8BEN may result in withholding at 30% on U.S.-source income.

Related Forms

Form 1042-S

Foreign Person's U.S. Source Income Subject to Withholding

Form 1040-NR

U.S. Nonresident Alien Income Tax Return

Form 8833

Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

TaxScout.ai extracts Form W-8BEN automatically

AI-powered extraction with 5-layer validation. No manual data entry.