W-8BEN vs W-9: Which Tax Form Should You Give a U.S. Company?
W-9 is for U.S. persons and W-8BEN is for foreign individuals. See which form you give to platforms and clients, and how long it stays valid.
Should I fill in a W-8BEN or a W-9?
If you are not a U.S. citizen or U.S. tax resident, you give Form W-8BEN. Form W-9 is only for U.S. persons, which includes U.S. citizens, resident aliens and U.S. companies. Foreign companies use Form W-8BEN-E. Giving a W-9 when you are a foreign person is a false statement of U.S. status.
1The forms compared
| Form | Who gives it | What it does |
|---|---|---|
| W-9 | U.S. citizens, resident aliens, U.S. corporations and partnerships | Provides a U.S. tax ID so income can be reported |
| W-8BEN | Foreign individuals | Certifies foreign status and claims treaty benefits |
| W-8BEN-E | Foreign companies | Certifies the foreign status of an entity |
2Who asks for these forms
Freelance platforms, marketplaces, payment processors, brokers and U.S. clients. They use the form to decide whether to report your income and whether to withhold tax.
3If you own a U.S. LLC
A single-member LLC that is a disregarded entity does not give its own form. The owner does. A foreign individual owner therefore gives Form W-8BEN, not Form W-9.
An LLC taxed as a U.S. corporation or partnership is a U.S. person and gives Form W-9 with its EIN.
4Withholding and tax treaties
Certain U.S. source income paid to foreign persons, such as royalties and dividends, is subject to 30% withholding. A tax treaty between your country and the United States can lower that rate, and you claim it on Form W-8BEN. A treaty claim normally needs a tax ID, which can be a U.S. ITIN or your foreign tax number.
5How long a W-8BEN lasts
It is valid from the date you sign until the last day of the third following calendar year, unless your details change earlier. Platforms ask you to renew it when it expires.
Official sources
Be Filing Inc is an IRS Certifying Acceptance Agent. This guide is general information, not legal or tax advice, and rules can change. Last reviewed in November 2026.
Quick questions, answered
Short, direct answers. If yours is not here, NIA or our team will help.
Ask on WhatsAppDo I need an ITIN to complete Form W-8BEN?
Not always. Many platforms accept your foreign tax number, but some treaty claims work better with an ITIN.
Do I send Form W-8BEN to the IRS?
No. You give it to the company or platform that asked for it.
What happens if I do not provide any form?
The payer may withhold tax at the highest required rate or limit your account.
Is Form W-8BEN a tax return?
No. It is a certificate of status, and it does not replace any tax return.
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Read the guideNeed an ITIN without mailing your passport?
Be Filing is an IRS Certifying Acceptance Agent. The ITIN application is $170, and your passport stays with you.
