W-8BEN-E for Delaware LLC: detailed field-by-field walkthrough

Part I: Identification

Box 1: Name of beneficial owner. For disregarded entity LLC owned by non-resident, this is the foreign owner (individual or foreign entity), not the LLC name.

Box 4: Chapter 3 entity classification. Typically 'Disregarded entity' for foreign-owned single-member US LLC.

Box 5: Chapter 4 (FATCA) classification. 'Active NFFE' for non-financial entities with less than 50% passive income.

Part III: Treaty benefits

Box 14a: Treaty country (your home country). Box 14b: Article and paragraph being claimed (typically Article 7 for business profits or Article 12 for royalties).

Box 14c: Type of income (services, royalties, interest, etc.). Box 14d: Treaty rate claimed (e.g., 0%, 5%, 10%).

Part XXX: Sign and date

Beneficial owner (foreign person or entity) signs and dates. Include print name and capacity. W-8BEN-E is valid for 3 calendar years; refile before expiration to maintain treaty-rate withholding.