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Form W8BENE: Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
IRS Form W-8BEN-E is a Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) that foreign entities use to claim reduced withholding; the form must be given to the withholding agent, not the IRS.
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IRS Form W8BENE - Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
IRS Form W-8BEN-E is a Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) that foreign entities use to claim reduced withholding; the form must be given to the withholding agent, not the IRS.
Risk Radar
Scan points- 1Using Form W-8BEN‑E as a U.S. person (instead of Form W‑9) is the most serious error.
- 2Submitting Form W-8BEN-E as a U.S. person instead of Form W-9.
- 3Leaving line 8 blank when a U.S. EIN is required for the entity.
- 4Entering the GIIN on line 9 for a reporting Model 1 FFI instead of line 13.
- 5Failing to check the appropriate box on line 11 for the entity’s FFI status.
Plain English
Form W-8BEN-E lets a foreign entity tell a U.S. payer that it is not a U.S. taxpayer, so the payer can apply the correct withholding rate. The entity fills in its name, address, tax ID and, if it is an FFI, its GIIN and status. The completed form is handed to the payer, not mailed to the IRS.
Submission Date
- Filing date: 2021-10-12 22:13:36
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a foreign entity needs to claim reduced withholding, identify income from a notional principal contract not effectively connected, or claim a portfolio interest exemption (Instructions p.2).
- Do not use it when the filer is a U.S. person, a foreign individual, a foreign insurance company with a 953(d) election, a foreign reverse‑hybrid entity, a foreign partnership, or a foreign grantor trust (Instructions p.3).
- Check Form W-9 instead when the entity is a U.S. person or otherwise treated as a U.S. person (Instructions p.3).
Form selector
Use this form or another form?
Entity is a U.S. person (U.S. corporation, citizen, resident)
Form W-9 certifies U.S. status for chapter 3/4 withholding
✓ Confirm entity is a U.S. person before proceeding
Filer is a foreign individual (nonresident alien)
Form W-8BEN is for individuals, not entities
✓ Verify the filer is an individual, not an entity
Foreign partnership or foreign grantor trust providing documentation for section 1446(a)
Form W-8IMY is required for partnerships/trusts to pass through documentation
✓ Confirm partnership or trust status before using
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Portfolio interest exemption claim
Statement that recipient is not a 10% shareholder and not a controlled foreign corporation receiving related interest · Instructions p.2
Notional principal contract income identification
Confirmation that income is not effectively connected with a US trade or business · Instructions p.2
Treaty benefits claim (if applicable)
Treaty article and reduced rate details · Instructions p.2
Chapter 3 and Chapter 4 documentation provision
Certification of status for both chapters · Instructions p.7
Signature block
Authorized signer’s name, title, and date · Form PDF p.1 (implied)
Before you submit
- 1Enter the entity’s full legal name exactly as it appears on formation documents.
- 2Enter the country of incorporation or organization.
- 3Provide the foreign tax identifying number if required by the withholding agent.
- 4Select the appropriate claim for portfolio interest exemption or notional principal contract income.
- 5Complete any required treaty‑benefit information.
- 6Sign and date the form in the signature block.
- 7Give the completed Form W-8BEN-E to the withholding agent before the payment is made.
How to file this form
- 1Complete all required fields on Form W-8BEN-E.
- 2Review the entered information for accuracy.
- 3Sign and date the form.
- 4Provide the signed form to the withholding agent before the payment date.
- 5Retain a copy of the completed form for your records.
Known limitations
- 1Not for U.S. persons (U.S. citizens, resident aliens, or entities treated as U.S. persons).
- 2Not for foreign individuals (nonresident alien individuals).
- 3Not for foreign insurance companies that have elected under section 953(d) to be treated as U.S. persons.
- 4Not for foreign reverse‑hybrid entities attempting to claim treaty benefits on their own behalf.
- 5Not for foreign partnerships or foreign grantor trusts providing documentation for section 1446(a).
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
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Fillable formOpen in Editor->Form W-8BEN-E is revised October 2021; the instructions direct users to www.irs.gov/FormW8BENE for the latest information (Instructions p.1).
What changed or needs a fresh check
- Edition date — confirm the revision reads October 2021 (Instructions p.1)
- Latest info link — verify the form points to www.irs.gov/FormW8BENE for current instructions (Instructions p.1)
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep the signed Form W-8BEN-E copy for at least three years.
- 2Monitor for any notice from the withholding agent indicating a problem with the form.
- 3If an error is discovered, submit a corrected Form W-8BEN-E promptly.
- 4Confirm that the withholding agent has applied the claimed reduced rate.
- 5Update the form whenever the entity’s circumstances change.
Sources
- SRCInstructions p.1 — revision date October 2021 and link to latest information page.
- SRCInstructions p.2 — use of form to identify notional principal contract income and claim portfolio interest exemption.
- SRCInstructions p.3 — list of entities that must not use Form W-8BEN-E and the alternative forms to use.
- SRCInstructions p.3 — guidance to use Form W-8ECI for effectively connected income.
- SRCInstructions p.3 — guidance to use Form W-8IMY for foreign partnerships, grantor trusts, and reverse‑hybrid entities.
- SRCInstructions p.7 — example of insurance company using Form W-9 for chapter 3/4 certification.
- SRCForm p.1 — statement that the form is for entities and must be given to the withholding agent, not the IRS.
Common confusion points
Can I use W-8BEN-E as an individual?
The form is for entities only; individuals must use Form W-8BEN.
→ Verify the filer’s classification before completing.
Do I need to send the form to the IRS?
The instructions state the form is given to the withholding agent, not the IRS.
→ Ensure the form is delivered to the payer/withholding agent.
Is a portfolio interest exemption automatic?
The exemption does not apply if the recipient is a 10% shareholder or a controlled foreign corporation.
→ Check ownership percentages and related‑party status.
Do I need to attach supporting documents?
The form itself is the certification; additional documentation is only required when requested by the withholding agent.
→ Ask the agent if any extra paperwork is needed.
What if I have multiple types of income?
The agent may require a separate Form W-8BEN-E for each income type.
→ Prepare separate forms for each distinct income category.
Will the form expire?
The instructions do not specify an expiration; the form remains valid until a change in circumstances.
→ Review the form whenever facts change.
Workflow map
Related forms and next steps
Often used with
⚠ If something goes wrong
- Form W-8ECI — used when the income is effectively connected with a US trade or business.
Questions about IRS Form W8BENE
What is IRS Form W8BENE used for?
Form W-8BEN-E lets a foreign entity tell a U.S. payer that it is not a U.S. taxpayer, so the payer can apply the correct withholding rate. The entity fills in its name, address, tax ID and, if it is an FFI, its GIIN and status. The completed form is handed to the payer, not mailed to the IRS.
Who must file IRS Form W8BENE?
Foreign entities that are not U.S. persons—such as foreign corporations, partnerships, or trusts—must file IRS Form W-8BEN-E.
What information does IRS Form W8BENE require?
The form collects the entity’s name, country of organization, permanent and mailing addresses (lines 6‑7), U.S. EIN if applicable (line 8), and, for FFIs, the appropriate status box (line 11), branch address (line 12) and GIIN (line 13).
Where do I file IRS Form W8BENE?
Give the completed Form W-8BEN-E to the withholding agent or payer; do not send it to the IRS.
How do I complete IRS Form W8BENE?
Complete Part I with the entity’s identification details, including line 6 permanent address, line 7 mailing address if different, and line 8 EIN if the entity has one. In Part II, check the correct box on line 11, provide the branch address on line 12 and the GIIN on line 13 when the entity is a reporting Model 1, Model 2, or participating FFI. Do not place the GIIN on line 9. Deliver the form to the withholding agent.
Can I use W-8BEN-E as an individual?
The form is for entities only; individuals must use Form W-8BEN. Verify the filer’s classification before completing.
Do I need to send the form to the IRS?
The instructions state the form is given to the withholding agent, not the IRS. Ensure the form is delivered to the payer/withholding agent.
Is a portfolio interest exemption automatic?
The exemption does not apply if the recipient is a 10% shareholder or a controlled foreign corporation. Check ownership percentages and related‑party status.
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