Who needs Form W-8BEN-E?

A foreign entity that receives payments from a U.S. payer or holds an account with a financial institution that asks for it. The IRS instructions send individuals to W-8BEN, U.S. persons to W-9, and income effectively connected with a U.S. business to W-8ECI.

Do I send Form W-8BEN-E to the IRS?

No. The instructions say not to send it to the IRS. Give it to the payer or financial institution that requested it.

How long is Form W-8BEN-E valid?

Generally until the last day of the third calendar year after the year it was signed, unless a change in circumstances makes it incorrect. You must tell the payer within 30 days of such a change.

Does a normal operating company need a GIIN?

Usually not. The instructions require a GIIN on line 9a for certain financial institutions and some NFFE types such as direct reporting NFFEs. A trading or service company certifying as an Active NFFE generally leaves it blank.

Is the blank W-8BEN-E free?

Yes. The blank form and the instructions are free at irs.gov/FormW8BENE. This page does not replace that source; it makes filling the long form on screen easier.

Can I fill it in on this site for free?

Filling it in on screen is free. Downloading the finished PDF requires a paid plan, as with every tool on this site. If you only need the blank form, the IRS link costs nothing.

Fill Out Form W-8BEN-E Online (Guide for Foreign Companies, 2026)

Short answer: Form W-8BEN-E is the form a non-U.S. company or other entity gives to a U.S. payer to certify that it is foreign, to state its FATCA (chapter 4) status and, where eligible, to claim a reduced treaty rate. It goes to the payer, never to the IRS. The blank form is free on irs.gov; you can also fill it on screen here.

PDFConverter2 is an independent website. It is not affiliated with the IRS or any government agency. This guide summarizes the official form and its instructions (Rev. October 2021) and is not tax advice. If you are unsure which status applies to your entity, read the instructions at irs.gov/FormW8BENE or ask a tax professional.

Who uses it, and who should not

Typical users are companies outside the United States that sell services or software to U.S. clients, receive royalties or license fees from a U.S. platform, or open an account with a U.S. bank or broker. The payer asks for the form so it knows whether to withhold tax and how to report the payment.

Use a different form if:

you are an individual (including a sole trader without a separate legal entity): use Form W-8BEN;
the entity is a U.S. person, such as an LLC or corporation formed in a U.S. state: use Form W-9;
the income is effectively connected with a U.S. trade or business: use Form W-8ECI;
you act as an intermediary, or are a foreign partnership or grantor trust passing the claim to its owners: use Form W-8IMY.

Part I: identification (lines 1–10)

Line 1: the entity's legal name. A disregarded entity enters its owner's name here, not its own trade name.
Line 2: country of incorporation or organization.
Line 3: only for certain disregarded entities that have their own GIIN. An ordinary operating company leaves it blank.
Line 4: U.S. tax classification under chapter 3. A foreign company limited by shares generally ticks Corporation. Partnerships, trusts and the other boxes have their own rules in the instructions.
Line 5: chapter 4 (FATCA) status. Ticking a box certifies that you qualify for that status. Most statuses require you to complete an extra Part later in the form.
Line 6: permanent residence address. Not a P.O. box, and not the address of a bank or other financial institution.
Line 7: mailing address, only if different.
Line 8: U.S. employer identification number (EIN), if you have one or need one. It is required in some cases, for example when claiming treaty benefits without a foreign TIN on line 9b.
Line 9a: GIIN. Needed by listed financial institutions and some NFFEs; generally not by an operating company.
Line 9b: foreign tax identifying number (FTIN) from your country of residence. Line 9c: tick it if your jurisdiction does not legally require you to have one.
Line 10: optional reference information the payer asks for.

The status most operating companies choose: Active NFFE

A non-financial foreign entity (NFFE) is any foreign entity that is not a financial institution. An Active NFFE is one whose income is mainly from real business activity rather than passive income. The form describes passive income as dividends, interest, rents, royalties and annuities, among others.

If that describes your company, tick Active NFFE on line 5 and complete Part XXV, line 39. Ticking line 39 certifies that the entity meets the passive-income and assets tests printed in that Part. Read the test on the form before ticking. A holding company whose income is mostly dividends will not meet it, and the Passive NFFE status (Part XXVI) asks about substantial U.S. owners instead.

Part III: claiming a treaty rate (lines 14–15)

Complete this part only if the payment is subject to withholding and your country has an income tax treaty with the United States.

Line 14a: tick and enter the country whose treaty you claim, certifying that the entity is a resident of that country within the meaning of the treaty.
Line 14b: tick to confirm the entity derives the income and meets the treaty's limitation on benefits (LOB) provision, then tick the LOB test you meet. If the treaty has no LOB article, tick "No LOB article in treaty."
Line 15: special rates and conditions, used only when the treaty requires more than line 14, for example a minimum shareholding for a reduced dividend rate. Enter the article and paragraph, the rate and the type of income.

Part XXX: certification and signature

An authorized representative or officer of the entity signs and dates the form and ticks the box confirming the legal capacity to sign for the entity on line 1. An agent may sign under a power of attorney, which must be attached. A payer may accept an electronic signature, but the instructions say typing a name on the signature line alone does not qualify.

Common mistakes

Using W-8BEN-E for an individual or W-8BEN for a company. The form follows who legally receives the money.
Ticking a line 5 status without completing its Part. A status box with an empty matching Part is incomplete.
Choosing Active NFFE for a company that mostly earns dividends, interest or royalties. Check the passive-income test in Part XXV first.
A disregarded entity putting its own name on line 1. The owner's name goes there.
A P.O. box or bank address on line 6.
Claiming a treaty rate without ticking a line 14b LOB box.
Not updating it. A change that makes the form incorrect must be reported within 30 days.

Where it goes and what happens next

Give the signed form to whoever requested it: the U.S. client, platform, bank or broker. Do not mail it to the IRS. The payer keeps it on file and uses it to decide whether to withhold the 30% default rate, a treaty rate or nothing, and how to report the payment (for example on Form 1042-S). The form generally stays valid until the end of the third calendar year after the year you sign it, after which the payer will ask for a new one.

Form W-8BEN: the same certificate for individuals.
Form SS-4: apply for a U.S. EIN, which line 8 asks for in some cases.
Form W-7: ITIN application for individuals who need a U.S. taxpayer number but cannot get an SSN.

Filling it here

Press Fill out the form at the top of this page to open the official IRS PDF in our editor, in a new window. Type into the form's own boxes, tick the status checkboxes and add the signature, then review all eight pages. Filling is free. Downloading the completed PDF requires a paid plan, the same as our other tools. Only the pages with the Parts that apply to you need entries; the rest stay blank. Files are processed in memory and are not stored beyond the short window described in our privacy policy.