The W-8BEN form allows non-US freelancers to reduce or eliminate US withholding tax on payments from US clients. Learn how to complete it correctly and which treaty benefits to claim.
The W-8BEN (Certificate of Foreign Status of Beneficial Owner) is a form that non-US freelancers provide to US clients to certify that they are not US persons for tax purposes.
Without a W-8BEN, US clients may be required to withhold 30% of your payment and remit it to the IRS. With a properly completed W-8BEN, withholding may be reduced or eliminated under a tax treaty.
You are not a US citizen or US permanent resident.
Your client is a US company or individual.
You are providing services for US-source income.
Line 1: Your legal full name (individual)
Line 2: Your country of citizenship
Line 3: Your permanent residence address outside the US
Line 4: Mailing address if different
Line 5: US TIN if you have one (not required if claiming treaty benefits)
Line 6: Foreign tax identifying number (your local tax ID number)
Line 8: Date of birth
Part II: Claim of Treaty Benefits
If your country has a tax treaty with the US:
Line 9: Your country of residence
Line 10: The treaty rate applicable to your type of income
For most freelance services: Many tax treaties reduce withholding to 0%. Check the US treaty with your country.
Give the completed, signed form to your US client. Do not file it with the IRS. Your client keeps it on file as documentation for not withholding (or withholding at treaty rate) from your payments.
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