Form W-8BEN-E Filler Document your entity’s foreign status

Complete IRS Form W-8BEN-E for a foreign company or other entity: chapter 3 and FATCA status, address, tax IDs, and an optional treaty claim. Each answer appears on the official pages as you type, ready to sign and download as a PDF.

View the form on IRS.gov

How to fill it out: IRS instructions for Form W-8BEN-E

The organization

For foreign entities only. Foreign individuals use Form W-8BEN; U.S. entities use Form W-9.

Name of organization that is the beneficial owner *

Line 1. A disregarded entity or branch enters its owner’s legal name here, not its own business name.

Country of incorporation or organization *

Line 2. Corporations: the country of incorporation. Other entities: the country whose laws they’re created or governed under.

Name of disregarded entity receiving the payment (optional)

Line 3. Only if applicable, for example a disregarded entity with its own GIIN that is a reporting Model 1 or Model 2 FFI.

Chapter 3 status (entity type)

Line 4. The entity’s classification under U.S. tax principles, not under the law of a treaty country.

Entity type *

Corporation Partnership Disregarded entity Simple trust Complex trust Grantor trust Estate Tax-exempt organization Private foundation Foreign government – controlled entity Foreign government – integral part Central bank of issue International organization

Is the entity a hybrid making a treaty claim? *

Yes No

Yes if this entity is itself claiming treaty benefits on the payment. Then you must also complete Part III (step 6).

Chapter 4 (FATCA) status

Line 5. Choose the one status that applies; most statuses also need a short certification from a later part of the form.

Chapter 4 status *

Many operating companies that mainly sell goods or services are active NFFEs; check the Part XXV tests below. A status is only required if the entity receives a withholdable payment or holds an account with the FFI requesting the form, and a hybrid making a treaty claim generally leaves it blank.

Not listed: certified deemed-compliant FFIs, certain investment entities, owner-documented FFIs, restricted distributors, nonreporting IGA FFIs, governments and central banks, international organizations, exempt retirement plans, entities wholly owned by exempt beneficial owners, territory financial institutions, and excepted nonfinancial group, start-up, or liquidating entities (Parts V–XX). Use the official PDF for those.

I certify the entity meets the active NFFE conditions (Part XXV, line 39) It’s a foreign entity that isn’t a financial institution; less than 50% of its gross income for the preceding calendar year is passive income; and less than 50% of its assets produce or are held to produce passive income (weighted average of quarterly percentages).

I certify the entity is a passive NFFE (Part XXVI, line 40a) A foreign entity that isn’t a financial institution (other than an investment entity organized in a U.S. possession) and isn’t certifying its status as a publicly traded NFFE or affiliate, excepted territory NFFE, active NFFE, direct reporting NFFE, or sponsored direct reporting NFFE.

Substantial U.S. owners *

It has no substantial U.S. owners or controlling U.S. persons (40b) It has substantial U.S. owners; list them in Part XXIX (40c)

How many substantial U.S. owners? *

Up to 9 fit on the form. For more, attach a separate statement; it’s covered by the same certification.

Substantial U.S. owner 1

Name *

U.S. TIN *

Address *

Substantial U.S. owner 2

Name *

U.S. TIN *

Address *

Substantial U.S. owner 3

Name *

U.S. TIN *

Address *

Substantial U.S. owner 4

Name *

U.S. TIN *

Address *

Substantial U.S. owner 5

Name *

U.S. TIN *

Address *

Substantial U.S. owner 6

Name *

U.S. TIN *

Address *

Substantial U.S. owner 7

Name *

U.S. TIN *

Address *

Substantial U.S. owner 8

Name *

U.S. TIN *

Address *

Substantial U.S. owner 9

Name *

U.S. TIN *

Address *

Which applies? (Part XXIII) *

37a. Its own stock is regularly traded on an established securities market 37b. It’s in the same expanded affiliated group as an entity whose stock is regularly traded

Either way, you certify the entity is a foreign corporation that isn’t a financial institution.

Name of one securities exchange where the stock is regularly traded *

Name of the publicly traded entity *

Securities market where its stock is regularly traded *

I certify the entity is an excepted territory NFFE (Part XXIV, line 38) It’s organized in a U.S. possession; it doesn’t accept deposits as a bank, hold financial assets for others as a substantial part of its business, or issue (or own a company that issues) insurance contracts with financial accounts; and all of its owners are bona fide residents of that possession.

I certify the entity meets the nonprofit organization requirements (Part XXII, line 36) Established and maintained in its country of residence exclusively for religious, charitable, scientific, artistic, cultural, or educational purposes; exempt from income tax there; no shareholders or members with an interest in its income or assets; no private benefit from its income or assets; and on dissolution its assets go to a government or another nonprofit.

I certify the entity is a section 501(c) organization (Part XXI, line 35) Based on an IRS determination letter currently in effect, or a copy of an opinion from U.S. counsel. For an exemption under chapter 3, use Form W-8EXP instead.

Date of the IRS determination letter (optional)

Leave blank if you’re relying on an opinion from U.S. counsel, and attach a copy of the opinion.

I certify the entity is an excepted inter-affiliate FFI (Part XXVII, line 41) A member of an expanded affiliated group that only maintains accounts for, makes withholdable payments to, and holds accounts with (other than local depository accounts for expenses) members of its group, and hasn’t agreed to report or act as an agent for chapter 4 purposes.

Name of sponsoring entity *

Line 42.

I certify the entity is a direct reporting NFFE sponsored by that entity (line 43)

Name of sponsoring entity *

Line 16.

Which applies? (line 17) *

An investment entity that isn’t a QI, WP, or WT and has agreed with the sponsoring entity (not a nonparticipating FFI) that it acts as its sponsor A controlled foreign corporation that isn’t a QI, WP, or WT, is wholly owned by the U.S. financial institution sponsoring it, and shares a common electronic account system with it

GIIN

Line 9a. Required for this status. Registration pending? Type “applied for”; the requester must verify your GIIN within 90 days. If a branch in Part II receives the payment, give its GIIN there instead.

Disregarded entity or branch receiving payment (Part II) If applicable

Only for a disregarded entity with its own GIIN that receives a withholdable payment, or a branch operating in a country other than the one on line 2.

A disregarded entity or branch receives the payment

Its chapter 4 status (line 11) *

Branch treated as nonparticipating FFI Participating FFI Reporting Model 1 FFI Reporting Model 2 FFI U.S. Branch

Street address *

Line 12. No P.O. box or in-care-of address (other than a registered address).

City or town, state or province, postal code *

Country *

GIIN of the branch or disregarded entity

Line 13. Required for participating and reporting Model 1 or Model 2 FFIs; “applied for” is accepted while registration is pending.

Permanent residence address

Line 6. Where the entity is resident for income tax purposes. No P.O. box, in-care-of, or bank address unless it’s the registered address in your organizational documents.

Street address *

Suite, floor (optional)

City or town *

State, province (optional)

Postal code (optional)

Country *

Mailing address (line 7) Only if different

Street address or P.O. box (optional)

Suite, floor (optional)

City or town (optional)

State, province (optional)

Postal code (optional)

Country (optional)

Tax ID numbers and reference

Fill in what your withholding agent or financial institution asks for.

U.S. taxpayer identification number (EIN) (optional)

Line 8. Only if required, for example to claim treaty benefits without a foreign TIN on line 9b. You can apply for an EIN on Form SS-4.

Foreign TIN (optional)

Line 9b. The tax number from the entity’s country of residence. Required for most account holders at U.S. offices of financial institutions.

The entity isn’t legally required to have a foreign TIN (line 9c) For account holders whose country doesn’t issue TINs or doesn’t require one.

Reference number(s) (optional)

Line 10. An account number, or a note the requester asked for, such as the name of a disregarded entity that holds the account.

Tax treaty benefits

Part III, for chapter 3 purposes only. Claim a reduced rate of, or exemption from, withholding under an income tax treaty.

Is the entity claiming treaty benefits? *

Yes, it’s a resident of a treaty country No, skip Part III

Treaty country of residence *

Line 14a. Ticks the box certifying the entity is a resident of this country under the treaty.

Limitation on benefits test the entity meets (line 14b) *

Government Tax-exempt pension trust or pension fund Other tax-exempt organization Publicly traded corporation Subsidiary of a publicly traded corporation Company that meets the ownership and base erosion test Company that meets the derivative benefits test Company with an item of income that meets the active trade or business test Favorable discretionary determination by the U.S. competent authority received No LOB article in treaty Other (specify Article and paragraph)

Ticks the box certifying the entity derives the income and meets the treaty’s limitation on benefits provision. Only choose a test that the treaty’s LOB article actually contains; if the treaty has no LOB article, choose that option.

Other test, with article and paragraph *

Claiming benefits on U.S.-source dividends from a foreign corporation, or interest from a U.S. trade or business of a foreign corporation, as a qualified resident (line 14c) Only for treaties that entered into force before January 1, 1987 and haven’t been renegotiated.

Special rates and conditions (line 15) If applicable

Only when the claim needs conditions beyond line 14, for example a reduced dividend rate based on ownership, certain royalties, or business profits not attributable to a U.S. permanent establishment.

Article and paragraph

Rate (%)

Type of income

Additional conditions the entity meets

Up to two lines on the form.

Certification and signature

Signed by an authorized representative or officer of the entity, under penalties of perjury.

Read the certification

The entity identified on line 1 of this form is the beneficial owner of all the income or proceeds to which this form relates, is using this form to certify its status for chapter 4 purposes, or is submitting this form for purposes of section 6050W or 6050Y;
The entity identified on line 1 of this form is not a U.S. person;
This form relates to: (a) income not effectively connected with the conduct of a trade or business in the United States, (b) income effectively connected with the conduct of a trade or business in the United States but is not subject to tax under an income tax treaty, (c) the partner’s share of a partnership’s effectively connected taxable income, or (d) the partner’s amount realized from the transfer of a partnership interest subject to withholding under section 1446(f); and
For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.

The signer also agrees to submit a new form within 30 days if any certification on it becomes incorrect.

I certify that I have the capacity to sign for the entity identified on line 1 Required. An agent signing under a power of attorney attaches it; Form 2848 can be used.

Print name *

The individual signing for the entity.

I’ll print the form and sign it by hand Leaves the signature and date blank. Some withholding agents don’t accept electronic signatures.

Signature *

Draw Type

Sign here

Date *

Printed as MM-DD-YYYY, the format the form asks for.

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View the form on IRS.gov

How to fill it out: IRS instructions for Form W-8BEN-E

Disclaimer: forms.app makes this W-8BEN-E filler and the IRS form it completes available free, as a convenience. forms.app isn’t affiliated with the Internal Revenue Service, doesn’t submit the form to anyone for you, and doesn’t give tax, legal, or FATCA classification advice. Choosing the entity’s chapter 3 and chapter 4 status, deciding whether a treaty claim applies, and making sure every entry is correct are your responsibility. This filler supports the chapter 4 statuses listed in step 3, not every status on the form. Form W-8BEN-E is published by the IRS; the current version and instructions are at irs.gov/FormW8BENE. If you’re not sure how your entity should be classified, ask a tax professional. Found something on this page that’s wrong or out of date? Let us know.

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Form W-8BEN-E at a glance

Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), is how a foreign company, partnership, trust, or other entity tells a U.S. withholding agent or a financial institution that it’s foreign, which status it has under chapter 3 and under chapter 4 (FATCA), and whether it claims a reduced treaty rate.

U.S. customers, platforms, and banks ask for it before paying a foreign entity or opening its account. Without it, the payer may have to withhold 30%. The form has 30 parts, but most entities only complete Part I, the one part that matches their chapter 4 status, Part III if they claim treaty benefits, and the certification in Part XXX. It goes to the requester, not the IRS, and generally stays valid until the end of the third calendar year after it’s signed. Individuals use Form W-8BEN, and U.S. entities use Form W-9.

Getting your Form W-8BEN-E done in minutes

Enter the entity’s legal name and country, pick its chapter 3 status, then its chapter 4 status. The filler covers active and passive NFFEs (with substantial U.S. owners in Part XXIX), publicly traded NFFEs and their affiliates, excepted territory NFFEs, nonprofit and 501(c) organizations, direct reporting and sponsored direct reporting NFFEs, participating, reporting Model 1 and Model 2, registered deemed-compliant, nonparticipating, sponsored, and excepted inter-affiliate FFIs, and accounts that aren’t financial accounts. Certified deemed-compliant FFIs, owner-documented FFIs, governments, exempt retirement plans, and the other statuses in Parts V to XX need the official form.

The download contains pages 1, 2, 7, and 8, the pages this filler completes, with your answers on the official layout. If your requester wants all eight pages, add pages 3 to 6 from the blank IRS form. Need a different form? Browse all tax form generators.

Form W-8BEN-E: your questions answered

Who needs to fill out Form W-8BEN-E?

Foreign entities that receive U.S.-source payments subject to withholding, or that hold an account with a financial institution that asks for it. Examples are a foreign software company selling to U.S. customers, a foreign holding company receiving dividends, or a foreign fund opening a brokerage account. Foreign individuals use Form W-8BEN, U.S. entities use Form W-9, and income effectively connected with a U.S. business goes on Form W-8ECI.

Which parts of the W-8BEN-E do I have to complete?

Part I (identification), the single part from Parts IV to XXVIII that matches the chapter 4 status you check on line 5, Part III if you claim treaty benefits, and the Part XXX certification. Some statuses, such as participating FFI or nonparticipating FFI, need no extra part. A disregarded entity with its own GIIN, or a branch in another country, also completes Part II.

What is an active NFFE versus a passive NFFE?

Both are foreign entities that aren’t financial institutions. An active NFFE earns less than 50% of its gross income for the preceding calendar year from passive income such as dividends, interest, rents, and royalties, and less than 50% of its assets produce or are held to produce passive income. A passive NFFE doesn’t meet those tests and must either certify it has no substantial U.S. owners or list them in Part XXIX. Check the definitions in the IRS instructions, or ask a tax professional, before you choose.

Do we need a GIIN or a U.S. TIN?

A GIIN on line 9a is required for participating FFIs, registered deemed-compliant FFIs (including sponsored FFIs), reporting Model 1 and Model 2 FFIs, and direct reporting and sponsored direct reporting NFFEs. You may write “applied for” while registration is pending, but the requester must verify the GIIN within 90 days. A U.S. TIN, usually an EIN, is only needed in certain cases, such as claiming treaty benefits without a foreign TIN on line 9b.

Where do I send Form W-8BEN-E?

To the withholding agent, payer, or financial institution that asked for it, before the payment is made or the account is credited. Don’t send it to the IRS.

How long is a W-8BEN-E valid?

Generally from the day it’s signed until the last day of the third calendar year after that, so a form signed in 2026 stays valid through December 31, 2029. If a change in circumstances makes anything on it incorrect, the entity must give the requester a new form within 30 days.

Who signs, and can it be signed electronically?

An authorized representative or officer of the entity, who must tick the box certifying they have the capacity to sign for it. An agent signing under a power of attorney attaches it to the form. Electronic signatures are only valid if the withholding agent accepts them, and the IRS notes that just typing a name isn’t an electronic signature. If the requester wants ink, tick “I’ll sign by hand” and sign the printed form.

Is our information safe?

Yes. The form is completed and the PDF is generated in your browser. No entity details, tax IDs, or owner information are uploaded to or kept by forms.app, and nothing remains after you close the page, so download the form first.

Is this W-8BEN-E filler free?

Yes. Completing, signing, downloading, and printing Form W-8BEN-E here is free and needs no account.

Your W-8BEN-E isn’t ready to print yet

Fill in the required fields on the page (organization name and country, chapter 3 and chapter 4 status, permanent residence address, tax treaty claim, capacity to sign, print name, signature, and date), then print again.

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