W-8BEN for an individual: freelance work, royalties, or US dividends
- $5 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 10Only when the payer asks for it
Form W-8BEN is how a non-US individual tells a US payer they are not a US person, and which treaty article applies when the payer asks. This page compares freelance work, royalties, and dividends from US stocks, with a UK example in the sample.
Start W-8BENWhich lines change
Most of Part I is the same for every individual. The table shows the lines that change with the type of income. The example column is a UK resident.
Same on every column
- Line 1: your name as it appears in your passport
- Line 2: country of citizenship
- Line 3: residence address, not a PO box
- Line 4: only if the mailing address is different
- Line 5: leave blank
- Line 7: leave blank
- Line 8: date of birth as MM-DD-YYYY
- Part III: your signature, the date, and your printed name
| Line | Freelancer | RoyaltiesExample | US stocks at a broker |
|---|---|---|---|
| Line 6a | Your foreign tax number (UK: UTR) | Your foreign tax number (UK: UTR) | Your foreign tax number (UK: UTR) |
| Line 9 | Usually blank | United Kingdom | United Kingdom |
| Line 10 | Usually blank. Work performed outside the United States is not US-source income. If the platform still asks for an article: under the US–UK treaty Article 7, 0%; other treaties number it differently (often Article 14, independent personal services) — the wizard picks the article for your country. | UK example: Article 12, Paragraph 1, 0%, Royalties. Under the US–UK treaty the royalty rate for an individual is 0% | Article 10, 15% for an individual. The broker often fills the rate itself |
Line numbers follow the current form (Rev. October 2021). The sample PDF below is the Royalties column.
Sample W-8BEN for UK royalties
Oliver Bennett claims Article 12, Paragraph 1 at 0% on royalties. The name, address, and UTR are fictional.
Your PDF uses your own name, address, and foreign tax number.
Example only. Oliver Bennett, 7 Brunswick Square, Bristol BS2 8PE, is fictional.
What the individual form covers
W-8BEN confirms that you are not a US person. It is not the company form. Treaty rates matter for royalties and dividends. Services you perform outside the United States are not US-source income and usually are not withheld.
- Line 1 matches the passport name
- Line 3 is a street address, not a PO box
- Line 6a is the foreign tax number, such as a UK UTR
- Part III is your own signature, the date, and your printed name
Without a valid certificate, a US payer generally withholds 30% on US-source income. Treaty rates matter for royalties and dividends. Backup withholding is 24%.
Mistakes that send the form back
Using W-8BEN-E as an individual
W-8BEN-E is the company certificate. An individual files W-8BEN.
A PO box on Line 3
Line 3 needs a residence street address.
A date that is not MM-DD-YYYY
Line 8 and the signature date use MM-DD-YYYY.
An article for work done outside the United States
That work is not US-source income. Leave Line 10 blank unless the platform requires an article.
A name that does not match the passport
Line 1 and the printed name in Part III use the same name.
W-8BEN or W-8BEN-E
W-8BEN is the certificate for an individual. A company uses W-8BEN-E.
What the wizard does
$5 one-time: a guided wizard, a filled PDF to sign, and the treaty article and rate for Line 10 from your answers. The blank form is free from the IRS — the wizard saves you from choosing the right lines. The wizard checks required fields and formats before it creates the PDF.
Fill W-8BEN in the wizard
Each step asks for one group of facts: identity, address, foreign tax number, and the treaty line when you claim one.
The wizard checks required fields and formats before it creates the PDF.
Loading...
Questions that the table does not answer
How long is a W-8BEN 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.
Do I need a US TIN?
Line 5 stays blank for most individuals. A US TIN is required only in the cases the instructions list.
Is W-8BEN a tax return?
No. It is a withholding certificate for the payer. It does not compute your tax return.
What if the platform does not ask for Line 10?
Leave Line 10 blank. Work performed outside the United States is not US-source income.
What is backup withholding?
Backup withholding is 24%. It is not the 30% chapter 3 rate, and it is not 28%.
Can a company use this form?
No. A company files Form W-8BEN-E.
Sources and review
Last checked: 6 October 2026
- IRS Form W-8BEN (Rev. October 2021)
- IRS Instructions for Form W-8BEN (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.