Who has to give Form W-8BEN-E
You give Form W-8BEN-E to the payer if you are a foreign entity receiving a withholdable payment or a payment subject to U.S. withholding, or an entity with an account at a financial institution that asks for it.IRS
It lets the payer treat the payment as going to a foreign beneficial owner, and apply a reduced rate or exemption where a treaty or the Code allows.IRS You send it to the person who asked for it. Do not send it to the IRS.IRS
When another form is the right one
| If you are | Use |
|---|---|
| A non-resident alien individual | Form W-8BEN, or Form 8233 for certain services income. See our W-8BEN guide. |
| A U.S. person, including a corporation organized under U.S. state law | Form W-9 |
| Receiving income effectively connected with a U.S. trade or business | Form W-8ECI |
| A disregarded entity or branch, in most cases | The owner provides the form. The entity uses W-8BEN-E only to document chapter 4 status or as a hybrid treaty claimant. |
| Acting as an intermediary, or a withholding foreign partnership or trust | Form W-8IMY |
Source: Instructions for Form W-8BEN-E, Do not use Form W-8BEN-E.IRS
Owners of a U.S. single-member LLC, take note: a disregarded entity generally does not give the form itself. The individual owner gives a W-8BEN with their own name.IRS
What the parts of the form ask
| Part or line | What it asks |
|---|---|
| Part I, lines 1 to 3 | Entity name, country of organization and, if applicable, the name of a disregarded entity.IRS |
| Line 4 | Chapter 3 status. You tick the one box for your classification, such as corporation, partnership or trust, under U.S. tax principles.IRS |
| Line 5 | Chapter 4 (FATCA) status, only if you are the payee of a withholdable payment or documenting an account at a financial institution that asks.IRS |
| Lines 6 and 7 | Permanent residence address and mailing address. |
| Line 8 | U.S. EIN, if you have one. Apply on Form SS-4 if you must have a U.S. TIN.IRS |
| Lines 9a and 9b | GIIN and foreign tax ID. A foreign TIN is required for some accounts at U.S. financial institutions.IRS |
| Part III | Treaty claim: country of residence, treaty benefits and limitation-on-benefits provisions.IRS |
| Parts IV to XXVIII | Chapter 4 status certifications. Complete only the one that matches line 5.IRS |
You also need a U.S. TIN if you claim treaty benefits and have not given a foreign TIN on line 9b.IRS Our EIN service gets you one without an SSN or ITIN. For how EINs are issued, see what the digits of an EIN mean.
Validity and updates
A Form W-8BEN-E generally stays valid from the date it is signed to the last day of the third following calendar year, unless a change in circumstances makes it incorrect. Under certain conditions it can stay in effect indefinitely until circumstances change.IRS Tell the payer if details change and give a new form.
Nolly.com charges US$75, one time, to prepare and file your EIN request. The IRS itself charges nothing for an EIN. This page is general information, not tax advice.
Your questions answered
The certificate of status of beneficial owner for entities. A foreign entity gives it to a U.S. payer or financial institution to document foreign status and claim treaty benefits where eligible.IRS
Foreign entities receiving a payment subject to U.S. withholding, or maintaining an account with a financial institution that asks for it.IRS
Line 8 asks for a U.S. EIN. You must provide a U.S. TIN if you claim treaty benefits and have not given a foreign TIN on line 9b.IRS Apply for an EIN on Form SS-4.
No. W-8BEN is for individuals and W-8BEN-E is for entities.IRS
Generally from signing to the end of the third following calendar year, unless something on it changes.IRS
To the payer or financial institution that requested it. Do not send it to the IRS.IRS
More questions? See the full Nolly.com FAQ.
How we checked this
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 2, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
- United States income tax treaties - A to Zhttps://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
- Instructions for Form W-8BEN (Rev. October 2021)https://www.irs.gov/instructions/iw8ben
- Instructions for Form W-8BEN-Ehttps://www.irs.gov/instructions/iw8bene
- Instructions for Form SS-4 (12/2025)https://www.irs.gov/instructions/iss4
- Get an employer identification numberhttps://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number
Checked against IRS.gov on October 2, 2026. General information, not tax advice.
