How to fill out Form W-8BEN, and how the W-8 series differs from Form W-9

All of them are status certificates: they tell a U.S. payer whether you are a U.S. person or a foreign person, and they let foreign persons claim treaty rates. U.S. persons use W-9, foreign individuals W-8BEN, foreign entities W-8BEN-E, and the other W-8 forms cover special cases. Every one of them goes to the payer that asked for it, not to the IRS.

U.S. tax law makes the payer (broker, bank, platform or company) work out who it is paying. Payments to U.S. persons are reported on a 1099; payments to foreign persons are subject to withholding and reported on a 1042-S. The payer can't tell on its own, so it asks you to certify, and that's what these forms do.

Description: Find the row that describes you; the last column shows who receives the form. One person may give different forms for different income.

Who you are	Form	What it does	Give it to
U.S. citizen, green card holder, resident alien under the substantial presence test	W-9	Provides your SSN or ITIN, certifies U.S. status, avoids 24% backup withholding	Payers, brokers, platforms, companies issuing 1099s
U.S. corporation, U.S. partnership, single-member LLC owned by a U.S. person	W-9 (a single-member LLC shows its owner's name and TIN)	Provides the EIN or the owner's TIN	Same
Foreign individual (nonresident alien)	W-8BEN	Certifies foreign status; claims treaty rates	Brokers, banks, platforms, U.S. companies paying you
Foreign company (for example, a Chinese limited company)	W-8BEN-E	Certifies foreign entity status; claims treaty rates; states FATCA status	Same
Foreign person with income effectively connected with a U.S. trade or business (ECI), or electing net-basis taxation of U.S. rents	W-8ECI (a U.S. TIN is required)	Tells the payer the income goes on a U.S. return, so 30% withholding doesn't apply	Payers, rental agents
Foreign government, international organization, foreign central bank, foreign tax-exempt organization, foreign private foundation	W-8EXP	Claims the government or tax-exempt exemption	Payers
Intermediary, foreign partnership, foreign simple or grantor trust	W-8IMY (with the underlying owners' forms)	States that it isn't the beneficial owner	Payers
U.S. single-member LLC owned by a foreign person	The owner's W-8BEN or W-8BEN-E (W-8ECI for ECI)	The LLC is disregarded, so the owner's status controls	Payers

• Full name of W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals). The current revision is October 2021; download it at irs.gov/pub/irs-pdf/fw8ben.pdf.
• Full name of W-9: Request for Taxpayer Identification Number and Certification. The current revision is March 2024.
• "Beneficial owner": A W-8 is completed by the person who really owns the income. An intermediary collecting for others uses W-8IMY.
• Wages for work in the U.S. are different: Pay for services performed in the United States is documented on Form W-4 or Form 8233, not W-8BEN.

Any time a U.S. institution pays you or opens an account for you: a U.S. brokerage account, selling or earning ad revenue on a U.S. platform, freelancing for a U.S. company, receiving royalties or dividends from a U.S. company, collecting U.S. rent, or receiving a U.S. university scholarship. Foreign persons give a W-8; U.S. persons give a W-9.

A foreign person without a valid W-8 is generally withheld at 30% on U.S.-source dividends, interest, rents, royalties and other fixed income (chapter 3). A foreign entity that doesn't state its FATCA status can also face 30% (chapter 4). A U.S. person who doesn't give a W-9, or gives a wrong TIN, faces 24% backup withholding. Overwithholding isn't refunded automatically; you have to file to get it back.

• Chapter 3 withholding (30%): Applies to a foreign person's FDAP income, including dividends, non-portfolio interest, rents, royalties, scholarships and pay for services in the U.S. A valid W-8BEN plus a treaty can lower it.
• Chapter 4 (FATCA) withholding (30%): Applies to foreign entities. If a foreign company doesn't state its FATCA status on Form W-8BEN-E, or is a passive entity that doesn't disclose its substantial U.S. owners, the payer may withhold 30%.
• Backup withholding (24%): Applies to payments reportable on a 1099. No W-9, a name and TIN that don't match, or an IRS notice of an incorrect TIN all require the payer to withhold 24%.
• Presumption rules: Without a valid form, the payer follows IRS presumption rules. Sometimes you're treated as foreign and withheld at 30%; sometimes as a U.S. person, withheld at 24% and issued a 1099. A payee presumed foreign can't get treaty rates.
• Getting it back: Foreign persons receive a 1042-S by March 15 of the next year and file Form 1040-NR with an ITIN to claim the refund, applying for the ITIN at the same time if needed (see yclcpa.com/1042s and yclcpa.com/itin). U.S. persons claim backup withholding as a credit on Form 1040.

A Chinese tax resident with a valid W-8BEN that names China on line 9 generally pays no more than 10% on U.S. dividends, interest and royalties under the U.S.–China treaty. Bank deposit interest and most portfolio interest are exempt anyway, and capital gains on U.S. stocks are generally not taxed if you were in the U.S. fewer than 183 days that year. Treaty eligibility follows tax residence, not citizenship, and the treaty doesn't cover Hong Kong.

Example (hypothetical numbers, to show the method): Mr. Zhang is a Chinese tax resident living in China who receives $10,000 of U.S. dividends during the year.

Two lessons: withholding isn't the final tax, and when your status changes, the form has to change with it.

Use English capital letters, and keep names and addresses consistent with your ID. Lines 1–8 identify you, line 9 names China for the treaty, line 10 is only for claims with extra conditions, and Part III needs the capacity box, your signature and a date in MM-DD-YYYY. Give the form to the payer, not the IRS.

Description: Top to bottom in form order: what goes on each line, an example and the common mistake. Names and numbers in the examples are made up.

Line	Field on the form	What to enter	Example	Common mistake
1	Name of the beneficial owner	Pinyin name as on your passport, matching the account; usually given name first	SAN ZHANG	Writing it in Chinese; not matching the broker or platform account
2	Country of citizenship	Your country of citizenship	CHINA	Entering the country of residence or a city
3	Permanent residence address	Your home address in China, in English, with city, postal code and country	18 JIANGUO RD, APT 1203, CHAOYANG DISTRICT, BEIJING 100022, CHINA	A P.O. box, an in-care-of address, a U.S. address or a registered agent's address
4	Mailing address	Only if different from line 3; usually blank	Blank	A U.S. address, which makes the payer ask for more documents
5	U.S. TIN (SSN or ITIN)	Enter it if you have one; if not, and you give your Chinese TIN on line 6a, it can generally stay blank	Blank, or 9XX-XX-XXXX	Making up a number; putting your Chinese ID number here
6a	Foreign tax identifying number (FTIN)	Your 18-digit resident identity card number	110105199001011234	Your passport number
6b	FTIN not legally required	Leave unchecked; Chinese individuals have an ID number	Unchecked	Checking it although you have an ID number
7	Reference number(s)	Only if the payer asks (for example, an account number)	Blank	Filling in something random
8	Date of birth	MM-DD-YYYY	01-01-1990	Writing it Chinese-style as 1990-01-01
9	Treaty country	The country where you are tax resident	a resident of CHINA	Leaving it blank (no treaty rate); Hong Kong residents writing China
10	Special rates and conditions	Only when the treaty has extra conditions; if used, complete it: article and paragraph, rate, income type, conditions met	Article 11, paragraph 2; 10%; royalties; resident of China, no permanent establishment in the U.S.	Citing an article with no rate, income type or explanation
Part III	Capacity box, signature, date, printed name	Check "I certify that I have the capacity to sign…"; sign yourself (by hand or with an e-signature the payer's system supports); date MM-DD-YYYY; print your name	11-05-2026; SAN ZHANG	Missing the capacity box, signature or date; just typing a name on the signature line

A few lines deserve more detail:

• Line 3: The form itself says not to use a P.O. box or in-care-of address. The instructions also call for the permanent residence address in the country where you claim tax residence, not a financial institution's address or a mailing-only address. A U.S. address suggests U.S. status and leads to requests for more documentation.
• Line 6a: A foreign TIN is generally required for accounts at U.S. financial institutions that pay income reported on a 1042-S. For a Chinese individual, that's the 18-digit resident identity card number, not the passport number.
• Line 10: The IRS instructions say this line is for treaty claims with conditions beyond line 9, such as royalties with different rates by type, students and researchers, and business profits or gains not attributable to a permanent establishment. The U.S.–China treaty has a single 10% rate for dividends and for interest, so line 9 is technically enough for those; many brokers' and platforms' systems still require line 10, and if you fill it in, complete every part.
• Line 10 must match the rest: The article and rate you claim should match the payer's 1042-S and your own Form 1040-NR (with Form 8833 where required). A form that says one thing and a return that says another is an easy IRS question.
• Don't write 0% on business profits as a habit: A W-8BEN can be used to claim that business profits aren't taxable under Article 7 because there's no permanent establishment in the U.S., but whether that holds depends entirely on the facts: an office, employees, a warehouse, or an agent who regularly signs contracts for you. Operating in the U.S. through a U.S. LLC often also means filing Form 1040-NR with Form 8833. Treat it as a case-by-case review, never a general rule.
• Part III: The perjury statement matters. You certify you're not a U.S. person and are resident in the line 9 country, and you agree to give a new form within 30 days if anything becomes incorrect. The IRS accepts electronic signatures with a record from the payer's system; simply typing your name on the signature line doesn't count.

Validity and how to submit: A W-8BEN is generally valid from the signing date through December 31 of the third calendar year after; one signed in 2026 is valid through December 31, 2029. If your address, citizenship or tax residence changes, give a new form within 30 days. YCL clients can scan the signed form to PDF and upload it to the client portal (portal.yclcpa.com); we review it and forward it to the payer. Don't mail it to the IRS.

Form W-8BEN-E is the entity version of W-8BEN and is much longer: it states both the entity's U.S. tax classification (chapter 3 status) and its FATCA status (chapter 4 status). A typical Chinese operating company checks Corporation for chapter 3, and most are Active NFFEs for FATCA. A holding company that mainly owns shares and receives dividends and interest may be a Passive NFFE and must disclose substantial U.S. owners. A company claiming treaty rates must also meet a limitation on benefits (LOB) test.

Description: Only the parts a Chinese company most often needs; complete other parts according to actual status.

Part / line	Content	Typical Chinese company	Watch out for
Part I, line 1	Name of organization	The company's English name, matching its bank account and contracts	Not an abbreviation or brand name
Line 2	Country of incorporation	CHINA
Line 3	Name of disregarded entity receiving the payment	Usually blank	Only for specific FATCA situations
Line 4	Chapter 3 status	Corporation	Not "Disregarded entity"; partnerships and disregarded entities claiming treaty benefits also answer the hybrid entity question
Line 5	Chapter 4 (FATCA) status	Most operating companies: Active NFFE; holding companies may be Passive NFFE	Complete the part that matches the status you check
Lines 6 and 7	Permanent residence and mailing address	The company's registered or operating address in China	No P.O. box, in-care-of or mailing-only address
Line 8	U.S. TIN (EIN)	If it has one; generally not required for a treaty claim when line 9b shows the Chinese TIN
Line 9a	GIIN	Blank for a typical operating company	Only foreign financial institutions (FFIs) and certain others need one
Line 9b	Foreign TIN	The 18-character unified social credit code	Leaving it blank or using another number
Part III, lines 14a and 14b	Treaty country; LOB test	14a: China; 14b: the LOB test the company meets	The U.S.–China treaty has an LOB provision, so "No LOB article in treaty" is wrong
Line 15	Special rates and conditions	Article, rate, income type and conditions when extra conditions apply	For example, royalties or business profits
Part XXV	Active NFFE certification	Less than 50% of prior-year gross income is passive, and less than 50% of assets produce passive income	Passive income includes dividends, interest, rents and royalties
Parts XXVI and XXIX	Passive NFFE; substantial U.S. owners	Certify no substantial U.S. owners, or list each U.S. person owning more than 10%	Without disclosure, the payer may withhold 30%
Part XXX	Certification	Signed by an authorized officer or representative, capacity box checked, dated	An agent signing must attach a power of attorney

• LOB (limitation on benefits): An anti-treaty-shopping rule that keeps third-country owners from using a Chinese company to get treaty rates. The U.S.–China LOB provision is in the 1984 protocol, and IRS Tax Treaty Table 4 lists China as a treaty with LOB tests. The common tests are publicly traded companies and their subsidiaries, the ownership and base erosion test (mostly owned by Chinese residents, with income not mainly paid out to third countries), and a competent authority determination. Which box to check depends on the shareholders and the protocol text. Individuals generally aren't affected by LOB.
• Who signs: An authorized officer or representative of the company (for example, the legal representative, a director or the general manager). An agent must attach a power of attorney.
• Validity: Same as W-8BEN, generally through the end of the third calendar year after signing; give a new form within 30 days if the name, address, ownership or nature of the business changes.
• Common mistakes: A Chinese company checking "Disregarded entity"; leaving line 5 blank; checking Passive NFFE without completing the U.S. owner part; claiming a treaty rate without an LOB box; leaving the unified social credit code off line 9b; a signer who doesn't check the capacity box; a U.S. LLC using W-8BEN-E (U.S. entities can't use any W-8).

These cover special cases. W-8ECI is for income effectively connected with a U.S. trade or business and requires a U.S. TIN. W-8EXP is for foreign governments, international organizations, foreign central banks and foreign tax-exempt organizations. W-8IMY is for intermediaries and flow-through entities collecting for others. Most individual investors and Chinese operating companies never need the last two.

• W-8ECI: For a foreign person or company doing business in the U.S. whose income is effectively connected (ECI). The payer doesn't withhold 30%, but you file a U.S. return (Form 1040-NR for individuals, Form 1120-F for companies). Line 7 must show a U.S. TIN (SSN, ITIN or EIN); without one the form is invalid. U.S. rental property: A foreign owner can elect to treat rental income as effectively connected and be taxed on the net (section 871(d), or 882(d) for companies) and give the property manager a W-8ECI instead of having 30% withheld from gross rent. The trade-off is a Form 1040-NR every year (see yclcpa.com/1040nr).
• W-8EXP: For foreign governments, international organizations, foreign central banks, foreign tax-exempt organizations and private foundations claiming an exemption.
• W-8IMY: For intermediaries, foreign partnerships and foreign simple or grantor trusts, attaching the underlying owners' W-8s or W-9s and a withholding statement.
• Services in the U.S.: A foreign individual paid for work performed inside the U.S. uses Form 8233 (to claim a treaty exemption) or Form W-4, not W-8BEN or W-8ECI.

It depends on how the LLC is classified for U.S. tax. A single-member LLC owned by a foreign person that hasn't elected corporate treatment is disregarded, so the foreign owner gives the W-8 (W-8BEN for an individual, W-8BEN-E for a company, W-8ECI for effectively connected income), even if the LLC has its own EIN. A multi-member LLC taxed as a partnership, or an LLC taxed as a corporation, is a U.S. entity and gives a W-9.

• Payers often ask for the wrong form: Many U.S. banks, platforms and customers see a U.S. address and an EIN and ask the LLC for a W-9. A foreign-owned single-member LLC that gives a W-9 is treated as a U.S. person and gets 1099s that won't match its filings. Give the owner's W-8 as the rules require, with a short explanation if needed.
• Form 5472 every year: Whatever forms it gives and whether or not it has income, a foreign-owned single-member LLC files a pro forma Form 1120 with Form 5472 every year, and each missed form carries a $25,000 penalty (see yclcpa.com/5472).
• Is the LLC's business income taxed in the U.S.? That depends on whether there's a U.S. trade or business and a permanent establishment, and it's decided case by case. Don't just write "Article 7, 0%" on a W-8BEN and move on.

Form W-9 is how a U.S. person, including a resident alien, gives a payer their name and TIN so the payer can issue 1099s, and certifies they aren't subject to backup withholding. U.S. citizens, green card holders, resident aliens under the substantial presence test, and U.S. corporations and partnerships use it. Without it, or with a wrong TIN, the payer withholds 24%. The current revision is March 2024, which added line 3b.

• Who uses it: U.S. citizens; green card holders (even living in China); foreign nationals who meet the substantial presence test that year; corporations, partnerships and LLCs organized in the U.S.; U.S. estates and trusts. For a single-member LLC owned by a U.S. person, line 1 shows the owner and line 2 the LLC's name.
• Line 3b (new in the March 2024 revision): A partnership, trust or estate giving a W-9 to another partnership, trust or estate in which it holds an interest checks this box if it has any foreign partners, owners or beneficiaries, so the other entity can prepare Schedules K-2 and K-3.
• 24% backup withholding: Can apply to interest, dividends, broker transactions, rents, royalties, nonemployee pay and payment-platform receipts. Real estate transactions aren't subject to backup withholding.
• 1099 thresholds: For payments made in 2026 and later, the Form 1099-NEC and 1099-MISC threshold rises from $600 to $2,000 under the One, Big, Beautiful Bill, indexed for inflation afterward; Form 1099-K uses more than $20,000 and more than 200 transactions (see yclcpa.com/1099nec and yclcpa.com/1099k). Thresholds only decide whether a form is issued; the income is still reportable.
• TIN mismatches: When the name and TIN on a 1099 don't match IRS records, the IRS sends the payer a CP2100 or CP2100A, and the payer sends you a "B notice" asking for a new W-9. A second notice within three years requires validation from the Social Security Administration or the IRS. If it isn't resolved, later payments are backup withheld at 24%.
• Penalties: $50 for each failure to give a correct TIN; $500 for a false statement with no reasonable basis that avoids backup withholding.

The basic difference is status. A W-9 says you're a U.S. person: the payer generally doesn't withhold (except backup withholding), issues a 1099, and you report worldwide income on Form 1040. A W-8 says you're a foreign person: the payer withholds at 30% or the treaty rate, issues a 1042-S, and the withholding is often the final tax. Both can't be true at once, and the wrong one is a false statement.

Description: The W-8 series (using W-8BEN as the example) on the left, Form W-9 on the right, compared item by item.

Item	W-8BEN (W-8 series)	W-9
Who files	Foreign individuals (foreign companies use W-8BEN-E; other cases W-8ECI, W-8EXP, W-8IMY)	U.S. citizens, green card holders, resident aliens, U.S. entities
What it certifies	Not a U.S. person; resident of a treaty country	A U.S. person; correct TIN; not subject to backup withholding
Tax ID	Foreign TIN (a Chinese individual's ID number); an SSN or ITIN if you have one	SSN, ITIN or EIN required
Withholding	Generally 30% on fixed income, reducible by treaty (10% on dividends for Chinese tax residents)	Generally none; 24% backup withholding without a form or with a wrong TIN
Year-end form	1042-S	1099 (1099-DIV, 1099-INT, 1099-B, 1099-NEC, 1099-K and others)
Your U.S. filing	Often none if withholding was correct; file Form 1040-NR to recover overwithholding	Worldwide income on Form 1040
Validity	Generally through the end of the third calendar year after signing	No set expiration; update when information changes
Given to	The payer, not the IRS	The payer, not the IRS

The moment you become a U.S. tax resident, W-8BEN no longer applies: once you get a green card or meet the substantial presence test, notify payers within 30 days and give them a W-9. In the other direction, after giving up a green card or citizenship, switch to W-8BEN. A U.S. person signing a W-8BEN is making a false statement under penalties of perjury.

• Substantial presence test: At least 31 days in the U.S. this year, and at least 183 days counting all days this year, 1/3 of last year's and 1/6 of the year before. Students and scholars in F or J status have exempt years and are counted separately (see yclcpa.com/1040nr).
• Green card: You're a U.S. tax resident from the first day you're in the U.S. as a permanent resident, even if you later live in China. Every U.S. brokerage and bank account needs a W-9.
• Dual-status year: In the year you arrive or leave, you're a nonresident for part of the year and a resident for the rest. Payments after residency starts follow the W-9, and the return is split between the two periods.
• Giving up a green card or citizenship: After expatriation you're a foreign person and switch to W-8BEN; with a 401(k) or pension you may also need Form W-8CE (see yclcpa.com/exittax).
• The Chinese student exception: A Chinese student who becomes a resident alien after five years in the U.S. can, under the 1984 protocol, keep claiming Article 20 for scholarships. In that case the student gives a W-9 with an attached statement (treaty country, article, the saving clause exception, type and amount of income, supporting facts), not a W-8BEN.
• Moving back to China: Once you're no longer a U.S. tax resident, give payers a W-8BEN. Residency in the year you leave and the years after depends on day counts and facts.

First decide whether you're a U.S. or foreign person and an individual or a company, then look at the type of income.

• Situation A: You live in China and open a U.S. brokerage account. Give a W-8BEN with your ID number on line 6a and China on line 9; note the signing date and renew before it expires. If you've already been overwithheld, file Form 1040-NR (see yclcpa.com/1042s).
• Situation B: A Chinese company receives payments, royalties or dividends from the U.S. Give a W-8BEN-E: Corporation for chapter 3, the right FATCA status, and an LOB box if claiming the treaty. Services performed in China generally aren't withheld; royalties, dividends and interest are generally 10%.
• Situation C: A foreign person owns a U.S. single-member LLC. The owner gives a W-8BEN or W-8BEN-E (W-8ECI for effectively connected income), not a W-9; the LLC files Form 5472 every year; whether its business income is taxed in the U.S. is decided case by case.
• Situation D: You rent out U.S. property. To be taxed on net rent instead of 30% of gross, give a W-8ECI and make the net-basis election, then file Form 1040-NR every year; get an ITIN first if you don't have one (see yclcpa.com/itin).
• Situation E: You moved to the U.S., got a green card or met the 183-day test. Within 30 days, tell every U.S. account and platform and give them a W-9; that year may be a dual-status year with a split return.
• Situation F: You gave up a green card or citizenship, or moved back and are no longer a resident. Switch to W-8BEN; check whether retirement accounts need a W-8CE (see yclcpa.com/exittax).