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Key takeaways
- Form W-8BEN-E is given by a foreign entity to a payer of US-source income, so the payer can apply the right withholding rate and reporting.
- It asks for the entity's country, its status for the US foreign account rules and any treaty claim.
- Individuals use the W-8BEN instead. US persons use a W-9.
- Like the individual form, it generally stays valid until the end of the third calendar year after signing, unless circumstances change. Check the form instructions.
Free PDF and Excel: W-8BEN-E review checklist and expiry tracker. Get it below
What W-8BEN-E is
Form W-8BEN-E is a certificate of status of a beneficial owner that is a foreign entity, given to a withholding agent or payer so it can decide whether and how much US tax to withhold.
Procurement teams meet it when onboarding a foreign supplier that is a company or partnership and that provides services or licenses to a US business. Accounts payable asks for it before the first payment, much as it asks a US supplier for a W-9. The individual equivalent is the W-8BEN.
A US software company hires a design agency incorporated in Spain. Accounts payable sends the agency a request for a W-8BEN-E. The agency completes its legal name, country of incorporation, tax ID and entity status and claims treaty benefits where applicable.
Accounts payable checks the form is signed and dated, records the expiry year and pays without withholding where the treaty claim supports it, after confirming with the tax adviser.
Parts the payer should review
| Field | What goes in it | Why it matters |
|---|---|---|
| Name and country of organisation | Legal name and country of incorporation. | Must match the contract and bank account. |
| Entity type | Corporation, partnership, trust and so on. | Affects which rules apply. |
| Foreign account rules status | The entity's status classification under the US foreign account rules. | Drives reporting duties. |
| Permanent residence address | Not a PO box. | Shows tax residence. |
| Tax identification number | A US TIN or a foreign TIN. | Needed for many claims. |
| Treaty claim | Country of residence and the treaty benefits claimed. | Supports a reduced rate. |
| Certification | Signature, date and capacity of the signer. | Unsigned forms are invalid. |
Free PDF and Excel
W-8BEN-E review checklist and expiry tracker
A checklist for reviewing a foreign entity's W-8BEN-E and a tracker for expiry years.
- Review checklist
- Section guide
- Common errors list
- Excel tracker with expiry year
Keeping forms valid
- Record the expiry year when you receive the form.
- Ask for a new form when circumstances change, for example a new country of residence.
- Reject forms with missing signatures or dates.
- Store forms securely and not in an open inbox.
- Review with your tax adviser if the supplier's status or treaty claim is not clear.
For the validity rule in practice see the W-8BEN page, which includes a calculator. For reporting payments to US contractors see 1099-NEC.
- Right form: entity, not individual.
- Name and country match the contract.
- Status and tax ID are completed.
- Treaty claim, if any, is complete.
- Signed and dated.
- Expiry is tracked.
Last checked: 19 October 2026. Validity and purpose follow the IRS instructions for W-8BEN, with the entity form generally following the same period. Check the current W-8BEN-E instructions on the IRS website with your tax adviser.
Frequently asked questions
Who completes Form W-8BEN-E?
A foreign entity that receives US-source income, such as a company, partnership or trust.
What is the difference between W-8BEN and W-8BEN-E?
The W-8BEN is for foreign individuals. The W-8BEN-E is for foreign entities and asks for entity status information too.
How long is a W-8BEN-E valid?
Generally until the end of the third calendar year after it is signed, unless circumstances change. Confirm in the IRS instructions.
Who receives the form?
The payer or withholding agent, not the IRS.
What if a supplier does not provide the form?
The payer may have to withhold at the foreign-person rate. Ask your tax adviser.