W-8BEN and W-8BEN-E for non-residents: how to complete and submit correctly

We help you prepare and submit W-8BEN and W-8BEN-E forms for working with U.S. platforms, banks, and partners. We explain which form to choose, how to avoid blocks, and how to avoid unnecessary U.S. taxes

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What is W-8BEN / W-8BEN-E

W-8BEN and W-8BEN-E forms are documents for the IRS that confirm you are not a U.S. tax resident.

They are required when working with U.S. companies, receiving payments from the U.S., and connecting payment systems such as Payoneer or Stripe. A properly submitted form helps avoid automatic 30% withholding tax and allows you to apply a reduced tax rate under a tax treaty.

Who needs a W-8 form

Required for working with U.S. clients and receiving payments without additional tax

Freelancers and IT specialists

Working with U.S. clients or receiving payments via international platforms

SaaS and product companies

Selling digital products or services to clients in the U.S. market

E-commerce businesses

Operating through Amazon, Etsy, Shopify, or other international marketplaces

Companies using Stripe or Payoneer

To confirm non-resident status and receive payments without restrictions

Need help with completing W-8BEN / W-8BEN-E?

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Which W-8 form to choose

The choice of form depends on who receives income from the U.S.: an individual, a company, or an intermediary. Choosing the wrong form may lead to excess tax withholding, payment delays, or requests for additional documents.

For individuals — non-residents of the U.S.

Form W-8BEN is submitted by individuals who are not U.S. tax residents and receive income from U.S. sources.

It is used to confirm non-resident status and, if a tax treaty applies, to use a reduced tax rate or exemption.

For foreign companies

Form W-8BEN-E is submitted by legal entities that are non-U.S. residents.

It confirms that the company is foreign and allows the application of tax treaty benefits, if applicable.

For income connected to a U.S. business

Foreign individuals or companies submit Form W-8ECI if the income is considered effectively connected income (ECI), meaning it is directly related to doing business in the U.S.

In such cases, taxation follows specific rules, so it is important to correctly determine the nature of the income before submitting the form.

For intermediaries and complex structures

Form W-8IMY is used not by the final income recipient, but by an intermediary, agent, or entity that receives payments on behalf of another person.

It is typically used in more complex structures, including funds, nominee arrangements, or financial intermediaries.

Submitting a W-8 form does not eliminate other reporting requirements for U.S. companies. If you have an LLC or C-Corporation in the U.S., additional forms may be required, such as Form 5472, Form 1120, and others, depending on your business structure.

What is needed to complete a W-8 form

In most cases, you will need:

– full name or company name
– country of tax residence
– registration address
– tax identification number (TIN/IPN/EDRPOU/NIP, etc.)
– type of income (services, royalties, dividends, etc.)
– information about the platform or counterparty (Stripe, Payoneer, Amazon, etc.)

It is also important to understand:

– whether a tax treaty applies
– which exact form should be submitted (W-8BEN, W-8BEN-E, others)

Even if all data is available, mistakes often occur due to incorrect interpretation of status or income type.

Stages of W-8 form preparation

Preparing a W-8 form usually takes 1–2 business days. For freelancers without a company, the process is usually simpler. For foreign companies, we additionally analyze the tax treaty between your country and the United States

Consultation

Data collection and contract review

Provide registration details, tax information, contracts, or invoices so we can determine the type of income

Form preparation

We complete the W-8 form and send it to you ready for submission

Common mistakes when completing W-8 forms

The most common mistakes that lead to tax losses or payment delays include: choosing the wrong form, incorrect or missing tax identification number, errors in determining the country of tax residence, ignoring tax treaties, using templates without adapting them to your situation, incorrect classification of income, and submitting the form without considering platform requirements.

Taxes and possible consequences

If a W-8 form is not submitted or is completed incorrectly, the standard 30% withholding tax applies to income from U.S. sources. This means that the platform or counterparty will automatically withhold tax, and you will receive a lower payout.

In addition, there may be payment holds or suspensions, restrictions on accounts in Stripe, Amazon, or Payoneer, as well as requests for additional documents or repeated verification.

The W-8 form itself does not impose a separate penalty for non-submission. However, incorrect determination of tax status or structure may lead to overpayment of taxes, issues with tax authorities in your jurisdiction, or additional reporting requirements in more complex structures.

A correctly completed form helps avoid unnecessary taxation, receive payments without delays, and work with U.S. platforms without restrictions.

Need help with completing a W-8 form?

We assess your situation, determine the right form, and help you complete it without errors

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Frequently asked questions about filling out W-8 forms

What is the W-8 form, and why is it needed?

The W-8 form is used by non-U.S. residents who receive income from U.S. sources. It confirms your tax status and may allow you to apply a reduced tax rate or exemption if a tax treaty between the U.S. and your country is in place.

Which form should be chosen: W-8BEN or W-8BEN-E?

Individuals, including freelancers and self-employed persons, submit Form W-8BEN. Form W-8BEN-E is submitted by legal entities (companies). Choosing the wrong form may result in excess tax withholding or requests for additional documents.

Can 30% tax be withheld without a W-8 form?

Yes. If the form is not submitted or completed incorrectly, the U.S. counterparty or platform may apply the standard 30% withholding tax on income from U.S. sources.

Can one W-8 form be used for different counterparties?

In many cases, yes — if your status, type of income, and working model do not change. However, if the nature of income, contract terms, or platform requirements differ, the form should be reviewed separately.

What should be indicated in the “Foreign TIN” field?

This field requires your tax identification number in your country of residence. For individuals, this may be a personal tax number, and for companies, a registration or tax number, depending on the jurisdiction.

What should be indicated in the "Special rates and conditions" field?

This field specifies the basis for applying a reduced tax rate under a tax treaty, if applicable. You need to correctly determine the type of income, the relevant treaty article, and the conditions under which it applies.