IRS Instructions for Form W-8BEN: a foreign individual who receives the payment gives this form (IRS, Instructions for Form W-8BEN (Rev. 10-2021), Who Must Provide Form W-8BEN)
A holder who is a foreign individual or sole proprietor uses Form W-8BEN. A holder that is a company uses Form W-8BEN-E.
Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text
In the source's own words
“You must give Form W-8BEN to the withholding agent or payer if you are a nonresident alien who is the beneficial owner of an amount subject to withholding, or if you are an account holder of an FFI documenting yourself as a nonresident alien.”
Figures it counts in
It is shown on its own, not counted into a figure.
Cited in this guide