How to fill out Form W-8BEN, line by line

Form W-8BEN tells a U.S. payer that you are a foreign (non-U.S.) individual, and lets you claim a reduced rate of U.S. withholding under a tax treaty if one applies. Without it, foreign persons are generally subject to 30% U.S. tax on U.S.-source income such as interest, dividends, royalties and compensation for services (instructions). This is a summary of the IRS instructions (Rev. October 2021).

Fill out W-8BEN now (free, private)

Who should not use it

• U.S. citizens (even living abroad) and other U.S. persons, including resident aliens — use Form W-9.
• Foreign entities — use Form W-8BEN-E.

Part I

• Line 1 — your name.
• Line 2 — country of citizenship. A dual citizen enters the country where they are both a citizen and a resident when completing the form.
• Line 3 — permanent residence address: the address in the country where you are resident for that country's income tax. Not a financial institution's address, a P.O. box or a mailing-only address.
• Line 4 — mailing address, only if different from line 3.
• Line 5 — your U.S. SSN or ITIN if you have one. To claim certain treaty benefits you must complete line 5 or line 6 (a foreign TIN).
• Line 6a — your foreign tax identifying number (FTIN). It is required if you are documenting yourself as an account holder of a financial account at a U.S. office of a financial institution and receive U.S.-source income reportable on Form 1042-S, unless an exception applies (for example your jurisdiction does not issue TINs).
• Line 6b — check it if you are such an account holder and are not legally required to obtain an FTIN.
• Line 7 — optional reference, for example the account number the form is for.
• Line 8 — date of birth as MM-DD-YYYY (for example 04-15-1956), required in the same account-holder case as line 6a.

Part II — treaty benefits

Line 9: the country where you claim to be resident for treaty purposes. Line 10 is only for treaty benefits that need conditions beyond line 9 and Part III — for example royalties with different rates by type, or students and researchers. Enter the article and paragraph, the rate and the type of income from the treaty itself; the IRS lists U.S. tax treaties at IRS.gov/Individuals/International-Taxpayers/Tax-Treaties.

Part III — sign

Sign and date (MM-DD-YYYY), tick the box that you have the capacity to sign, and print your name. You agree to submit a new form within 30 days if a certification becomes incorrect.

How long it lasts

Generally from the date you sign until the last day of the third following calendar year, unless a change in circumstances makes it incorrect. The instructions' example: a form signed on September 30, 2015 remains valid through December 31, 2018.

Summary of https://www.irs.gov/pub/irs-pdf/iw8ben.pdf (Rev. October 2021), checked 2026-10-20. Not tax advice.