Form W-8BEN: what it is and how to fill it in

A US broker, platform or client asks you for Form W-8BEN. The form confirms that you are not a US person and, if a tax treaty applies, lets you claim a lower US withholding rate.

Who gives it

A non-US individual who receives US-source income (for example dividends from US shares, interest, royalties) gives the form to the payer when asked — even if no treaty rate is claimed.

US citizens and US residents (green card, substantial presence test) use Form W-9, not W-8BEN.
Companies and other entities use W-8BEN-E.
Income connected with a US business uses W-8ECI; pay for services performed in the US uses Form 8233 or W-4.
Without the form, the payer may withhold 30% or apply backup withholding.

The lines that matter

Line 2 — citizenship. A dual citizen enters the country where they are both a citizen and a resident.
Line 3 — permanent residence address in your country of tax residence. Not a P.O. box, not a bank's address, not a mailing-only address.
Line 5 — US TIN (SSN or ITIN), only where required; it is not needed for treaty claims on listed shares and fund dividends.
Line 6a — your foreign tax number, if required; tick 6b if your country does not require you to have one.
Line 8 — date of birth, MM-DD-YYYY.
Line 9 — the treaty country where you are resident under the treaty (check the treaty tie-breaker if two countries treat you as resident).
Line 10 — only for special claims (royalties with different rates, students and researchers, business profits); usually not for ordinary dividends or interest.

Where it goes and how long it lasts

Give it to the person who asked for it. Do not send it to the IRS.
It is valid until the end of the third calendar year after signing (signed in 2026 — valid until 31 December 2029), unless something on it becomes incorrect.
If information changes — you move to the US, leave the treaty country, become a US resident — tell the payer within 30 days and give a new form (or W-9).

Common mistakes

Mailing the form to the IRS.
Keeping W-8BEN after becoming a US resident — W-9 is needed.
An address outside the treaty country, or a P.O. box, on line 3.
Claiming a treaty country where you are not resident under the treaty.
Not giving a new form within 30 days after a move.

When to see a professional

You are or may become a US resident, or you are a US citizen with another citizenship.
You work physically in the US or have US business income.
Two countries treat you as resident and you are not sure what to put on line 9.
Large amounts or payments from a related company (Form 8833 may be required).

Sources

Sources checked: 10/11/2026. General information, not legal advice. Treaties and national laws can differ from the OECD Model; always check the treaty that applies to you.

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