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Form W-8BEN and W-8BEN-E

The IRS forms a foreign person or foreign company gives a US payer to certify foreign status and, where it applies, claim a treaty rate.

The short answer, then the detailChecked September 2026

The detail

What it means in practice.

A US payer has to withhold 30% on certain US-source income paid to a foreign person, such as royalties, unless the payee certifies that a lower treaty rate applies. Form W-8BEN does that for an individual, and W-8BEN-E for a company. The IRS looks through a single-member LLC owned by a foreign individual to its owner, so the owner gives a W-8BEN in their own name.

Payments for services performed outside the US aren't US-source and aren't withheld on, but the form still certifies who you are.

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