Form W-8BEN
IRS form for individual foreign persons to claim treaty-rate withholding on US-source income.
Definition
Form W-8BEN is filed by individual non-US persons (not entities) to certify foreign status and claim treaty-rate withholding on US-source FDAP income. Valid for 3 calendar years.
Context
For individuals; entities (including LLCs) file W-8BEN-E instead.
Example
A foreign freelancer (not through an LLC) provides Form W-8BEN to a US client to claim treaty-rate withholding on service payments.
Common pitfalls
- For individuals only; entities file W-8BEN-E.
- Single-member disregarded LLCs owned by individuals: foreign individual owner files W-8BEN-E, not W-8BEN.