What Is the Difference Between W-8BEN and W-8BEN-E?

The key difference between W-8BEN and W-8BEN-E is as follows; Form W-8BEN is for individuals. Form W-8BEN-E is for entities used to certify their foreign tax status. Also, claim reduced tax withholding rates under a tax treaty with the U.S., like the India-U.S. tax treaty.

How Do I Get My W-8BEN?

You will receive Form W-8BEN from the company that is making payments. You must return the form to the company or entity that sent the Form W-8BEN, instead of the IRS. Additionally, you don't need to file it with a tax return. You must generally submit the form before making the first payment.

Why Is a W-8BEN-E Required?

Form W-8BEN is specifically used by individuals, while businesses use Form W-8BEN-E. A foreign business needs this form as they qualify for the same withholding tax rate as individuals, which is 30%. Furthermore, businesses, like individuals, may also be eligible to claim a lower tax rate. The Form W-8BEN-E helps in determining eligibility for reduced rates.

US Tax Forms

A Comprehensive Guide to W-8 Form

By Sanskriti Saxena |Last Updated: January 3, 2026

A W-8 form allows a non-US individual or business to confirm that they are not US taxpayers. It is issued by the US IRS (Internal Revenue Service), and these are of different variations. Each W-8 form variation serves a different purpose. In this blog, we will walk you through all the details regarding the W-8 form.

W-8 forms are documents required by the IRS (Internal Revenue Service) for foreign individuals and businesses. They use it to confirm their country of residency for tax purposes. It allows them to qualify for reduced tax withholding rates.

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Miss Sanskriti is a certified Tax Expert. She has her expertise in US GAAP, Taxation, SOX, IRS, Accounting, and Auditing standards. Miss Saxena is an intellectual blend of a high-end auditor, tax consultant, and accountant

Frequently Asked Questions

Form W-8BEN is required to be filled out by foreign individuals who get income from U.S. sources. Only non-U.S. individuals need to file Form W-8BEN, not the U.S.

Form W-8BEN is provided by foreign individuals who acquire income in the United States. The form indicates that the person is a foreign individual and a business owner. The W-8BEN is called the certificate of foreign status.

All W-8 forms are valid for the year in which they are signed and for three full calendar years after that.

Yes, NRIs can use Form W-BEN, provided they earn income from U.S. sources, like dividends, interest, or capital gains. It helps them declare that they are non-US residents and permits them to claim benefits under the DTAA treaty.

The key difference between W-8BEN and W-8BEN-E is as follows;

Form W-8BEN is for individuals.
Form W-8BEN-E is for entities used to certify their foreign tax status. Also, claim reduced tax withholding rates under a tax treaty with the U.S., like the India-U.S. tax treaty.

A Comprehensive Guide to W-8 Form

Frequently Asked Questions

Who Needs to Fill Out Form W-8BEN?

What Is a W-8BEN?

How Long Is Form W-8BEN Valid?

Can NRIs Use Form W-8BEN?

What Is the Difference Between W-8BEN and W-8BEN-E?

A Comprehensive Guide to W-8 Form

Frequently Asked Questions

Who Needs to Fill Out Form W-8BEN?

What Is a W-8BEN?

How Long Is Form W-8BEN Valid?

Can NRIs Use Form W-8BEN?

What Is the Difference Between W-8BEN and W-8BEN-E?