W-8BEN-E and W-8BEN in Georgia: LLC and Individual Entrepreneur Under the 1973 US–USSR Treaty
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
Treaty articles and rates on this page are checked against the 1973 US–USSR convention, which the IRS applies to Georgia (the country) as a former Soviet republic. Signed at Washington on 20 June 1973, in force from 1976. The only income-tax document on the IRS page is that convention. Last checked: 05.10.2026.
AI-generated imageMost W-8BEN-E guides assume a modern treaty: Article 7 for services, 5% or 15% on dividends. Georgia (the country) has no such treaty with the United States.
The IRS page “Georgia – Tax treaty documents” lists Georgia (the country) among the former Soviet republics covered by the convention with the USSR. The only document is ussr.pdf, signed at Washington on 20 June 1973 and in force from 1976. The IRS page is Georgia – Tax treaty documents. Last checked: 05.10.2026.
An LLC or a joint stock company files Form W-8BEN-E. An individual entrepreneur files Form W-8BEN, including when small-business status taxes turnover at 1%, because that person is not a separate company: start the W-8BEN wizard.
Or skip the reading and start the W-8BEN-E wizard. A signature-ready PDF is $30 for a company and $5 for an individual.
Blank form or already filled in?
You can download the official, blank form from the IRS and complete it yourself — or get the same file already filled in by the wizard.
- Blank official W-8BEN-E (IRS, free): Download W-8BEN-E as a PDF directly from the IRS — for an LLC or a joint stock company.
- Blank official W-8BEN (IRS, free): Download W-8BEN as a PDF directly from the IRS — for an individual entrepreneur.
- The convention the IRS applies: ussr.pdf on IRS.gov, signed at Washington on 20 June 1973, in force from 1976. There is no separate income-tax treaty.
- Already filled in (5–10 minutes): W-8BEN-E for a company ($30) or W-8BEN for an individual ($5).
Which form does the business file?
The form follows the person who owns the income, not the platform that asked for a document.
- LLC and joint stock company: Form W-8BEN-E. A single-member LLC is still a company for this form.
- Individual entrepreneur: Form W-8BEN. Small-business status, including a 1% turnover tax, does not create a separate person.
- Branch of a foreign company: The foreign parent is the person claiming the income. The parent files the form that matches the parent.
- US citizen or green-card holder in Tbilisi: Form W-9. A W-8 series form is for a person who is not a US person.
Chapter 3 on Line 4 is a separate question from which form you picked. The next sections are residence, then that classification.
A foreigner who lives in Georgia (the country)
Treaty benefits follow tax residence, not the passport. A citizen of Ukraine, Poland, or another country who is a tax resident of Georgia (the country) writes Georgia and the 1973 US–USSR convention in Part II or Part III. That person does not claim the treaty of the country of citizenship.
- Residence is a local question: It follows the rules of Georgia (the country) and the rules of the country of citizenship. A common orientation is 183 days in any continuous 12-month period. That orientation is not a decision about a particular reader.
- Still resident in the country of citizenship: See an adviser. This page does not decide whether you are a tax resident of Georgia (the country).
- What the form names: Part II of Form W-8BEN, or Part III of Form W-8BEN-E, names Georgia (the country) and this convention when the tax residence is there.
What the payer withholds without the form
Without a valid form, a US payer generally withholds 30% of the gross US-source payment. With the form, company services with no representation in the United States are Article 4 at 0%. An individual cites Article 6. Copyright royalties, including software, are Article 3 at 0%. Dividends stay at 30% because this convention has no dividends article.
The form goes to the US payer (the client, platform, or broker). It is not filed with the Revenue Service and it is not filed with the IRS. It only documents the withholding rate at source. This page does not promise a refund of tax already withheld.
Chapter 3 (Line 4): which box the entity checks
Georgia (the country) is not on the per se list in 26 CFR 301.7701-2(b)(8)(i). The default below is the classification with no Form 8832 on file.
| Entity | Line 4 | Notes |
|---|---|---|
| LLC, including a single-member LLC | Corporation | Corporation by default. A single owner does not make it a disregarded entity. Disregarded treatment requires a filed Form 8832. |
| Joint stock company | Corporation | Corporation by default. Not a per se corporation. Form 8832 remains available. |
| Partnership | Partnership | Check Partnership. |
| Individual entrepreneur | Form W-8BEN | Not a separate person. Small-business status does not change the form. |
| Small business, International Company, Virtual Zone Person | No change | These are tax regimes. They do not change the Chapter 3 classification. |
The sample LLC below is Corporation on Line 4 and Active NFFE on Line 5.
Line 6 and Line 9b: the address and the number
Line 6 is the address in Georgia (the country). Line 9b is the foreign TIN. For treaty benefits, that foreign TIN is enough. A US EIN is not required. An individual entrepreneur writes a personal number on Form W-8BEN, not a company identification code.
| Number | Use on Line 9b |
|---|---|
| Company identification code | Yes, on Form W-8BEN-E. Nine digits from the registry. The sample uses 405123987, which shows the shape only. |
| Personal number of a citizen | Yes, on Form W-8BEN. Eleven digits. The shape only is 01024057381. It is not a company identification code. |
| Number from the Revenue Service for a non-citizen | Yes, when that is the tax number. Nine digits. A residence card or other identity card is not this number. |
| US EIN | Not required for treaty benefits. The foreign TIN on Line 9b is enough. |
405123987 and 01024057381 show the number of digits only. They are not real identification codes.
What a completed W-8BEN-E looks like for an LLC
An example: Kartli Tech LLC, software services for US clients, Active NFFE, no representation in the United States, Article 4 at 0% on services, Line 14b No LOB article in treaty.
For illustration only. Sample facts: Kartli Tech LLC, 12 Rustaveli Avenue, Tbilisi 0108, identification code 405123987, Chapter 3 Corporation, Active NFFE, Part III Georgia, Line 14b No LOB article in treaty, Line 15 Article 4, 0%, services. Signed by Giorgi Beridze. The name, address, and identification code are fictional.
Rates by income type
Each row is the US withholding rate for that income when the condition in the last column is met. The treaty text uses Roman numerals. Line 15 of Form W-8BEN-E, and Line 10 of Form W-8BEN, use the Arabic digits.
| Income | Article (W-8BEN-E Line 15 / W-8BEN Line 10) | US rate | Condition |
|---|---|---|---|
| Services by a Georgian LLC | 4 (IV(1)) | 0% | Unless earned through a representation (office) of the LLC in the United States. |
| Services by an individual performed in the US | 6 (VI(2)) | 0% | Only if present in the US for no more than 183 days in the tax year. Work done from Georgia is not US-source income at all. |
| Software licences, YouTube / AdSense, other copyright royalties | 3 (III(1)(a)) | 0% | Includes computer programs, patents, trademarks, know-how. |
| Equipment rental | 3 (III(1)(a)) | 0% | Unlike most treaties, equipment rental is in Article III, not business profits. |
| Interest on credits financing trade between the US and Georgia | 3 (III(1)(g)) | 0% | Not for interest from a general banking business in the US. |
| Other interest | — | 30% | No treaty rate for other interest paid to a resident of Georgia (the country). A US domestic exemption may apply. Ask an adviser. |
| Dividends from US shares | — | 30% | No dividends article at any ownership percentage. US-source dividends paid to a resident of Georgia (the country) stay at the statutory 30%. |
The treaty text uses IV, VI, and III. On the form, write 4, 6, and 3. Do not copy a 5% or 15% dividend rate from a modern treaty. There is no dividends article.
Line 14b: there is no limitation-on-benefits article
Check “No LOB article in treaty”. The 1973 convention has no limitation-on-benefits article. Do not check Active trade or business. That box belongs to treaties that have the article.
A blank IRS form, or a filled PDF?
The blank form is free from the IRS. The wizard asks the questions for this convention and fills Line 14b and Line 15 from the same rates as the table above.
| Step | What you do |
|---|---|
| Blank form | Download W-8BEN-E or W-8BEN from irs.gov and complete every line yourself. |
| Line 15 | Write 4, 6, or 3, with the rate from the table. Do not write the Roman numeral. |
| Line 14b | No LOB article in treaty. Leave Active trade or business empty. |
| Wizard | {path|w8ben-e-form#wizard|W-8BEN-E ($30)} for an LLC or a joint stock company, or {path|w8ben-form#wizard|W-8BEN ($5)} for an individual entrepreneur. |
Frequently asked questions
Short answers for an LLC and for an individual entrepreneur paid from the United States.
Is there a US–Georgia tax treaty?
There is no separate income-tax treaty. The IRS applies the 1973 US–USSR convention to Georgia (the country) as a former Soviet republic. The only document is ussr.pdf.
I'm a Ukrainian individual entrepreneur living in Tbilisi. Which treaty do I use?
If the person is a tax resident of Georgia (the country), Part II names Georgia and the 1973 US–USSR convention, and services cite Article 6. This page does not decide whether a particular reader is a tax resident there. If the person is still a tax resident of Ukraine, see an adviser.
Why is my US broker withholding 30% on dividends?
This convention has no dividends article at any ownership percentage. The statutory rate is 30%. This page does not promise a refund of tax already withheld.
Do I need a US EIN?
No. For treaty benefits the foreign TIN on Line 9b is enough. A company uses the 9-digit identification code. A citizen uses the 11-digit personal number. A non-citizen uses the 9-digit number from the Revenue Service.
My platform asks for Article 7 / Article 12 — what do I write?
A company writes 4 for services. Copyright royalties, including software, write 3. Article 7 and Article 12 name other categories in this convention.
Does small business status change anything on the form?
No. Small business status, an International Company, and a Virtual Zone Person are tax regimes. An LLC still files Form W-8BEN-E. An individual entrepreneur still files Form W-8BEN.
Which number goes on Line 9b?
A company writes the 9-digit identification code, for example the shape 405123987. A citizen writes the 11-digit personal number, for example the shape 01024057381. A non-citizen writes the 9-digit number from the Revenue Service. An individual entrepreneur does not write a company identification code.
Which Line 14b box do I check?
No LOB article in treaty. Do not check Active trade or business. This convention has no limitation-on-benefits article.
Is equipment rental a business profit?
No. Under this convention, equipment rental is in Article III with copyright royalties. On the form that is 3, at 0%.
How long is Form W-8BEN-E valid?
Generally through the last day of the third calendar year after the year of signing, unless the facts on the form change. A form signed in 2026 is valid through 31 December 2029.
Related guides
The same 1973 convention for a Moldova company, plus the individual wizard.
- Moldova SRL: The same 1973 convention, in Romanian.
- Entity type on Line 4: Full guide to Line 4
- Individual entrepreneur: W-8BEN wizard ($5)
Common mistakes
- Article 7 or Article 12 from a modern-treaty guide: Company services are 4. Copyright royalties are 3. Those other numbers are different categories in this convention.
- The treaty of the passport country: A tax resident of Georgia (the country) claims the 1973 convention. Residence is not citizenship. This page does not decide a particular reader's residence.
- 5% or 15% on dividends: There is no dividends article. The statutory rate is 30% at any ownership percentage.
- Form W-8BEN-E from an individual entrepreneur: An individual entrepreneur files Form W-8BEN. The person is not a separate company. Small-business status does not change that.
- Active trade or business on Line 14b: Check No LOB article in treaty. This convention has no limitation-on-benefits article.
- Roman numerals on Line 15: The treaty text uses IV, VI, and III. The form uses 4, 6, and 3.
- An identity card instead of the tax number: A non-citizen uses the 9-digit number from the Revenue Service. A citizen uses the 11-digit personal number. The shape only is 01024057381.
US withholding, not tax in Georgia (the country)
This page is about US withholding on payments to a company or an individual entrepreneur. It does not decide how Georgia (the country) taxes those profits.
Local tax on the income, once it is received, is a question for an adviser there. Form W-8BEN-E and Form W-8BEN only document what the US payer withholds.
Ready to finish the form?
The wizard asks the same questions as this page and suggests the article and rate for Line 15.