What Form W-8BEN is and who gives it
Form W-8BEN is the "Certificate of Foreign Status of Beneficial Owner" for individuals. A foreign person gives it to a withholding agent or payer to say who they are, that they own the income, and, if applicable, which treaty rate they claim.IRS
- Who gives it: a non-resident alien who is the beneficial owner of an amount subject to withholding, or an account holder documenting themselves to a foreign financial institution.IRS
- When: before the income is paid or credited. If you do not provide it when asked, the payer may withhold at 30% or at the backup withholding rate.IRS
- Where it goes: to the person who asked for it, such as the payer, a platform or a bank. It does not go to the IRS.IRS
- Platforms: a payment settlement entity (a merchant acquirer or third-party settlement organization) can ask foreign individuals for it too.IRS
Nolly.com does not file the W-8BEN with the IRS, because nobody does. If a payer needs a U.S. taxpayer ID from you, that is what an ITIN is for.
When not to use Form W-8BEN
The instructions say to use a different form if any of these apply.IRS
| If you are | Use |
|---|---|
| A foreign entity, such as a company | Form W-8BEN-E. See our W-8BEN-E guide. |
| A U.S. citizen or resident alien, even if you live abroad | Form W-9 |
| Receiving income effectively connected with a U.S. business | Form W-8ECI |
| A non-resident claiming an exemption for services performed in the U.S. | Form 8233 or Form W-4 |
| Acting as an agent or intermediary for others | Form W-8IMY |
Source: Instructions for Form W-8BEN, Who Must Provide Form W-8BEN.IRS
If you own a U.S. single-member LLC, the instructions say the owner, not the LLC, gives the W-8BEN, with the owner's own name and details.IRS
How to complete each line
| Line | What goes there | Watch out for |
|---|---|---|
| 1 | Your name | If you own a U.S. single-member LLC, use your own name.IRS |
| 2 | Country of citizenship | A dual citizen enters the country where they are both a citizen and a resident.IRS |
| 3 | Permanent residence address, in the country where you claim to be a tax resident | Not a bank address, a P.O. box or a mailing-only address.IRS |
| 4 | Mailing address, only if different from line 3 | Leave blank if it is the same. |
| 5 | U.S. taxpayer ID (SSN or ITIN) | Needed for some treaty claims. See below.IRS |
| 6a / 6b | Foreign tax ID (FTIN) issued by your country of tax residence | Required for accounts at a U.S. office of a financial institution unless an exception applies. Box 6b is for "FTIN not legally required".IRS |
| 7 | Reference number | Optional. A payer can use it for an account number.IRS |
| 8 | Date of birth (MM-DD-YYYY) | Only for certain account holders.IRS |
| 9 | Treaty country where you claim to be a resident | Only if claiming treaty benefits. Residency is decided under the treaty.IRS |
| 10 | Special rates and conditions | Only for treaty benefits that need conditions beyond line 9.IRS |
| Part III | Sign and date | A typed name is not an electronic signature. The payer may accept an e-signature that shows who signed and when.IRS |
The treaty list is on the IRS site: see the United States income tax treaties A to Z.IRS
Do I need an ITIN for a W-8BEN?
Not always. For most W-8BEN uses you leave line 5 blank.
The IRS says that to claim certain treaty benefits you must complete line 5 with an SSN or ITIN, or line 6 with a foreign tax ID.IRS If you claim treaty benefits and give no tax ID from your country of residence, you are generally required to provide an ITIN.IRS An ITIN is not required for treaty benefits on some securities income, such as dividends and interest on actively traded stocks and bonds.IRS
You also need a U.S. TIN if you submit the form to a partnership that conducts a trade or business in the U.S.IRS When you do need an ITIN, you apply for one with Form W-7. Treaty claims are one of the reasons on that form.IRS Our ITIN guide explains the number itself.
Nolly.com charges US$199 for a Standard ITIN application and US$265 for Priority, one time. Most applicants also need a U.S. tax return: from $199, quoted before you pay. Money back if the IRS rejects your ITIN application. Terms apply. The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS
How long it stays valid and when to update it
- A Form W-8BEN generally stays valid from the date you sign it to the last day of the third following calendar year. A form signed in September 2026 is valid through December 31, 2029.IRS
- If a change in circumstances makes anything on the form wrong, tell the payer within 30 days and file a new form.IRS
- Moving to the U.S. is a change in circumstances if you claim treaty benefits. Becoming a U.S. citizen or resident alien means you stop using the form and may need a Form W-9.IRS
This page is general information, not tax advice.
Your questions answered
Only for some treaty claims. The IRS says you generally need an ITIN if you claim treaty benefits and have no tax ID from your country of residence, with exceptions such as dividends and interest on actively traded securities.IRS
To the payer, platform or bank that asked for it. Do not send it to the IRS.IRS
From the date you sign it to the last day of the third following calendar year, unless a change in circumstances makes it incorrect.IRS
The payer may have to withhold at the 30% foreign-person rate or the backup withholding rate.IRS
No. W-8BEN is for individuals. Foreign entities, such as companies, use Form W-8BEN-E.IRS
No. U.S. citizens and resident aliens use Form W-9, even if they live abroad.IRS
Only if the payer allows it and the signature shows who signed and when. Typing your name on the line is not an electronic signature.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.
- Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
- Individual Taxpayer Identification Number (ITIN)https://www.irs.gov/individuals/individual-taxpayer-identification-number
- 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
- Taxpayer identification numbers (TIN)https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin
Checked against IRS.gov on October 2, 2026. General information, not tax advice.
