W-9 vs W-8BEN vs W-8BEN-E — Which Tax Form Do I Need?

When a U.S. company pays you, they must confirm whether you are a U.S. taxpayer or a foreign taxpayer.

You will be asked to submit one of the following IRS forms:

Submitting the correct form prevents tax withholding and payment delays.

W-9 (U.S. Persons & U.S. Companies)

Used by U.S. citizens, residents, and U.S.-registered businesses.

Purpose:

Allows the payer to issue tax forms such as 1099-NEC or 1099-MISC.

You provide:

• Name & address
• SSN or EIN
• Business type
• Signature

Important:

Not submitting it may cause 24% backup withholding.

W-8BEN (Foreign Individuals)

Used by non-U.S. freelancers or founders receiving payments personally.

Purpose:

Confirms you are not a U.S. taxpayer and may reduce withholding using tax treaties.

You provide:

• Country of residence
• Foreign address
• Foreign tax ID or date of birth
• Signature

Valid for: 3 years

W-8BEN-E (Foreign Companies)

Used by businesses incorporated outside the United States.

Purpose:

Certifies foreign entity status and prevents 30% withholding.

You provide:

• Company details
• Country of incorporation
• Entity type
• Foreign tax ID
• Authorized signature

Valid for: 3 years

Quick Rule

• U.S. person/company → W-9
• Foreign individual → W-8BEN
• Foreign company → W-8BEN-E

Providing the wrong form can cause tax withholding or payment delays.

Updated on: 21/02/2026