W-8BEN-E for a foreign company: services, royalties, or no US treaty
- $30 one-time paymentNo subscription or hidden fees
- Guided step-by-step wizardPlain language, one decision at a time
- PDF ready to signBuilt from your answers
- Treaty article on Line 15Only for US-source income
Form W-8BEN-E is how a non-US company tells a US payer it is not a US person, and which treaty article applies to its US-source income. This page compares three cases: a services company, royalties, and a country with no US income-tax treaty.
Start W-8BEN-EWhich lines change
Most of the form is the same for every operating company. The table shows only the lines that change with the type of income.
Same on every column
- Line 1: the legal name as it appears in the company register
- Line 2: country of incorporation
- Line 3: leave blank
- Line 6: the registered address, not a PO box and not a c/o address
- Line 7: only if the mailing address is different
- Line 8: leave blank
- Line 9a: leave blank
- Line 10: leave blank
- Part II: leave blank
- Line 14a: the country of residence for the treaty, when you claim one
- Line 14c: leave blank
- Part XXX: an authorized signature, the date as MM-DD-YYYY, and the capacity checkbox
| Line | Services company | RoyaltiesExample | Country without a US treaty |
|---|---|---|---|
| Line 4 | Corporation | Corporation | Corporation |
| Line 5 | Active NFFE | Active NFFE | Active NFFE, if the company is operating |
| Line 9b | Your company tax or registration number (UK: Company number; Canada: Business Number) | Your company tax or registration number (UK: Company number; Canada: Business Number) | Your company tax or registration number, if the country issues one |
| Line 14b | Only when the company claims the treaty: usually active trade or business — the wizard checks it. Services performed from your home country: leave Part III blank | Usually active trade or business — the wizard checks it | Leave Part III blank |
| Line 15 | The business-profits article of your treaty, 0%, for services performed in the US with no permanent establishment there. In most treaties that is Article 7. Poland, Cyprus, Korea, Israel and the Philippines use Article 8. Services performed from your home country are not US-source: leave Part III (Lines 14a, 14b and 15) blank. The wizard picks the article for your country. | The royalties article of your treaty and its rate — for example Article 12(1), 0%, under the US–UK treaty. Under the US–Canada treaty: Article 12(3), 0%, for copyright, software, patents and know-how; Article 12(2), 10%, for film and TV, trademarks and other royalties. Poland and Portugal number copyright royalties as Article 13(2). The Netherlands and Luxembourg number them as Article 13(1). Korea and Israel number royalties as Article 14. The wizard picks the article for your country. | Leave Part III blank |
| FATCA | Part XXV, Line 39 | Part XXV, Line 39 | Part XXV, Line 39, when the company is an Active NFFE |
Line numbers follow the current form (Rev. October 2021). The sample PDF below is the Royalties column, using a UK company.
Sample W-8BEN-E for a UK royalties company
Harbour Apps Ltd claims Article 12(1) at 0% on software licence fees. The name, address, and company number are fictional.
Example only. Harbour Apps Ltd, 20 Wharf Road, London N1 7GR, is fictional.
Chapter 3 and FATCA in short
A UK Ltd or a Canadian corporation is Chapter 3 Corporation. A company on the IRS per se list, such as a UK public limited company, is Corporation as well. Active NFFE and Passive NFFE split at the 50% line: both passive income and passive assets must stay under 50% for Active NFFE.
- Ltd and most operating corporations: Chapter 3 Corporation
- A per se corporation stays Corporation even when the owners would prefer another box
- Active NFFE: less than 50% passive income and less than 50% passive assets
- A holding company that only owns shares is usually Passive NFFE
Without a valid certificate, a US payer generally withholds 30% on US-source income. Treaty rates matter for royalties and dividends. Services performed outside the United States are not US-source and usually are not withheld. Backup withholding is 24%.
Mistakes that send the form back
Using W-8BEN for a company
W-8BEN is only for an individual. A company files W-8BEN-E.
A PO box or a c/o address on Line 6
Line 6 needs the registered street address.
Filling Part III when there is no treaty
If the country has no US income-tax treaty, leave Part III blank.
Putting a royalty article on service income
Royalties and service income are different treaty articles. Services a company performs in the US, with no permanent establishment there, fall under the business-profits article. In most treaties that is Article 7. Poland, Cyprus, Korea, Israel and the Philippines use Article 8. Services performed from home are not US-source: Part III (lines 14a, 14b and 15) stays blank.
Signing in the wrong capacity
Part XXX is signed by someone authorized to sign for the company, with the date as MM-DD-YYYY.
W-8BEN or W-8BEN-E
W-8BEN is the certificate for an individual. A company, including a Ltd or a corporation, uses W-8BEN-E.
What the wizard does
$30 one-time: a guided wizard, a filled PDF to sign, and the treaty article and rate for Line 15 from your answers. The blank form is free from the IRS — the wizard saves you from choosing the right parts. The wizard checks required fields and formats before it creates the PDF.
W-8BEN-E wizard
Questions that the table does not answer
How long is a W-8BEN-E valid?
Under Treas. Reg. §1.1441-1(e)(4)(ii)(A), it stays valid from the signature date through 31 December of the third calendar year after the year of signing. A form signed in 2026 is valid through 31 December 2029.
Does a company need a US TIN?
Line 8 stays blank for most foreign companies. A US TIN is required only in specific cases, such as certain claims the instructions list.
Is W-8BEN-E a tax return?
No. It is a withholding certificate for the payer. It does not compute the company tax return.
What if the payer does not ask for Line 15?
Leave the treaty claim off. Services performed from home are not US-source, so nothing is withheld on them either way. The rest of Part I and the FATCA certification can still be completed.
What is backup withholding?
Backup withholding is 24%. It is not the 30% chapter 3 rate, and it is not 28%.
Who may sign Part XXX?
A person with authority to sign for the company, such as a director. The capacity checkbox is part of the certification.
Further guides
Common use cases
See how W-8BEN-E applies to your specific scenario.
- W-8BEN-E for US dividends & IBKR
- W-8BEN-E for holding companies
- IBKR & dividends (Poland)
- IBKR & dividends (Germany)
- IBKR & dividends (UK)
Country-specific guides
See how W-8BEN-E applies in your country.
Sources and review
Last checked: 6 October 2026
- IRS Form W-8BEN-E (Rev. October 2021)
- IRS Instructions for Form W-8BEN-E (Rev. October 2021)
- IRS: United States income tax treaties – A to Z
Content: W8GetEasy (Push Software Development LLC). This is not tax or legal advice.