Which Do I Need: W-8BEN, W-8BEN-E, or W-9?

Contractors, vendors, freelancers, and other companies conducting business with an entity in the U.S. need one of the 3: W-8BEN, W-8BEN-E, or W-9. Let's go through each form and provide use cases.

account_circle Author: Rate My Tax Accountant

calendar_month Published: November 4, 2023 (edited on April 8, 2024)

W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

The W-8BEN form is intended for foreign individuals (non-U.S. residents) to establish that they are a non-resident alien for the purpose of tax withholdings - not being subject to any.

Income must be from U.S. sources and includes, but not limited to, interest, dividends, rent income, royalties, and payments as a contractor/freelancer.

W-8BEN-E: Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)

The W-8BEN form is intended for foreign entities similarly tot he W-8BEN, for the purpose of:

Certifying non-U.S. status of overseas entity
Claiming exemptions
Claiming reduced rates of withholdings u under a tax treaty

W-9: Request for Taxpayer Identification Number and Certification

The W-9 form us used domestically in the U.S. and is used for the following:

Providing correct taxpayer identification number (TIN) in the form of a SSN (Social Security Number), or in the form of an EIN (Employer Identification Number)
Classifying the federal tax classification
Claim exemptions

Use Cases For Each Form:

W-8BEN: A Canadian individual investing in U.S. stocks and receiving dividends
W-8BENE: A European corporation with a U.S. bank account earning interest income
W-9: A freelance graphic designer based in the U.S. providing services to a U.S. based entity

***Disclaimer: This article is for informational purposes and is not meant to be financial or legal advice***