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Which tax form do I collect from a contractor?

Two questions, one answer. Find out whether to collect a W-9, a W-8BEN, or a W-8BEN-E from your contractor before you pay. Built for US founders and finance teams.

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Answer two questions

We map your answers to the exact IRS form to collect.

Two questions

A US person is a US citizen, green-card holder, or resident alien meeting the IRS substantial presence test, or a US entity.

An entity is a corporation, partnership, LLC, or other organisation. An individual is a single person.

Form to collect
Form W-8BEN

Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

A foreign individual who is the beneficial owner of the payment gives Form W-8BEN to the US payer.

View Form W-8BEN on IRS.gov →
This is general information, not tax or legal advice

This picker is a general guide for US payers and does not replace professional advice. Edge cases such as effectively connected income, intermediaries, and disregarded entities can change the answer. Confirm the specifics with a qualified tax professional before you pay.

One common edge case: effectively connected income

If a foreign contractor's income from you is effectively connected with a US trade or business, that contractor gives Form W-8ECI instead of Form W-8BEN or W-8BEN-E. This is the most common reason the picker's answer is not the final answer, so flag it with your tax adviser if the contractor has a US office, US staff, or otherwise operates a US business.

The three forms, explained

1

Form W-9, for US persons

A US person gives you Form W-9. A US person is a US citizen, a US lawful permanent resident (green-card holder), or a resident alien who meets the IRS substantial presence test, plus US entities such as US LLCs, corporations, and partnerships. The W-9 captures the payee's legal name and TIN so you can report payments correctly. Read the Form W-9 glossary entry for the field-by-field walk-through.

2

Form W-8BEN, for foreign individuals

A foreign individual who is the beneficial owner of the payment gives Form W-8BEN, the Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals). It certifies the contractor is not a US person and can be used to claim a tax treaty benefit. The IRS Instructions for Form W-8BEN are direct: "Do not send Form W-8BEN to the IRS. Instead, give it to the person who is requesting it from you." Read the Form W-8BEN glossary entry for the field detail.

3

Form W-8BEN-E, for foreign entities

A foreign entity such as a foreign corporation, partnership, or foreign LLC gives Form W-8BEN-E, the entity version of the W-8BEN. It is longer because it asks the entity to classify itself for both Chapter 3 and Chapter 4 (FATCA) purposes. Read the Form W-8BEN-E glossary entry for the detail.

4

Where the work is performed still matters

The picker tells you which form to collect. It does not on its own decide whether you withhold US tax. Per the IRS source-of-income rule: "The place, where the personal services are performed, generally determines the source of the personal service income, regardless of where the contract was made, or the place of payment, or the residence of the payer." So a foreign contractor working entirely outside the US generally has foreign-source income with no US withholding, regardless of which W-8 form is on file.

Common questions

Which tax form do I collect from a contractor?+
A US person, individual or entity, gives Form W-9. A foreign individual gives Form W-8BEN. A foreign entity gives Form W-8BEN-E.
What is a US person for tax form purposes?+
A US person is a US citizen, a US lawful permanent resident (green-card holder), or a resident alien who meets the IRS substantial presence test for the year, plus US entities such as US LLCs, corporations, and partnerships. US persons give Form W-9. Read more in the substantial presence test glossary entry.
W-8BEN or W-8BEN-E, which one?+
A foreign individual completes Form W-8BEN. A foreign entity such as a foreign corporation, partnership, or foreign LLC completes Form W-8BEN-E.
Does a US payer ever collect a W-8ECI instead?+
Yes, in one common edge case. If a foreign person's income from you is effectively connected with a US trade or business, that foreign person gives Form W-8ECI instead of a W-8BEN or W-8BEN-E. Confirm with a tax adviser.
Do I file the form with the IRS?+
No. The contractor gives the form to you, the payer, and you keep it on file. The IRS Instructions for Form W-8BEN say "Do not send Form W-8BEN to the IRS. Instead, give it to the person who is requesting it from you." Form W-9 works the same way, the requester keeps it.
Does collecting a W-8 form mean I have to withhold US tax?+
Not on its own. Source of personal service income generally follows where the work is performed, per the IRS source-of-income rule. Services performed entirely outside the US are generally foreign-source income, generally not subject to US withholding, regardless of which W-8 form is on file. Confirm the specifics with a tax professional. For the collection checklist itself, see the W-8BEN collection checklist.

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