Whether you’re a business owner, influencer, or YouTuber, the W-8 Series Forms are something you won’t want to forget about.
If you’re a non-US citizen generating U.S. based income, you may have heard about U.S. tax withholding requirements. That’s exactly where the W-8 series forms come into play. But what if you aren’t sure what that means exactly, or how to file one? We’ll go through each one and break down what fits your needs best.
Essentially, the U.S. wants to ensure that taxes are pay taxes on any income you earn, regardless of citizenship status. This is a one way road to ensure that in the case of non-residents not filing yearly taxes, the IRS collects taxes on their income up front.
Forms of Income
How do you know which form is best for you? Good news – we will explain the different aspects of each form next. There are 5 forms within the series that you can file depending on your business and tax structure. First, let’s talk about what’s considered U.S.-sourced income. The W-8 series forms include: W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY.
The 5 Forms
W-8BEN
Individuals use this form to claim exemption from tax withholding based on their foreign status. You can also use this form to claim treaty benefits if your home country has an agreement with the U.S.
You must include a U.S. tax identification number is required to file.
If you’re claiming Royalty payments, all fields in line 10 must be completed.
Example: A Canadian freelancer working for a U.S. client would submit a W-8BEN to avoid 30% withholding, if a treaty applies.
W-8BEN-E
Businesses that are not individuals (corporations, partnerships, trusts, etc.) use this form to certify their foreign entity status, claim any treaty benefits, and identify their FATCA status.
A U.S. tax identification number is required to file.
Example: A foreign company receiving U.S.-sourced royalties or dividends would provide this form to their U.S. payor.
W-8ECI
Foreign individuals or entities primarily use this form to state that they earn income directly connected to a U.S. trade or business.
A U.S. tax identification number is required to file.
Example: A foreigner operating a business in the U.S. that earns rental income directly connected to their U.S. operations.
W-8EXP
Certain entities, like foreign governments, international organizations, foreign tax-exempt organizations, and foreign private foundations, use this form to claim exemption from tax withholding.
The entity must be claiming exemption under IRS code 115(2), 501(c), 892, 895, or 1443(b).
Example: A foreign university receiving grant income from the U.S.
W-8IMY
Intermediaries use this form to confirm they have the authority to act on behalf of an owner. This form requires details about any beneficial owners using additional information from other W-8BENS or W-9s.
Copies of necessary withholding certificates and documents are required.
Documentary evidence and withholding statements must be attached to the form.
Example: A foreign partnership earning U.S. dividends and distributing them to its partners.
Special Notes for Creators
Income from U.S. ad views, U.S. YouTube Premium subscribers, or affiliate sales are considered U.S.-sourced royalty income. That’s why YouTube requires non-U.S. creators to submit Form W-8BEN. Without it, Google AdSense will withhold the full 30%.
Understanding the Purpose
Understanding the W-8 series forms is vital for anyone outside the U.S. earning U.S.-sourced income. These forms help you avoid unnecessary tax withholding, claim treaty benefits, and stay compliant with IRS rules. Filing the correct form ensures that you keep more of your earnings and avoid issues like delayed or reduced payments.
After you complete and submit the form to your U.S. payer or platform, make sure to keep a copy for your records. Most W-8 forms are valid for 3 years, but if your information changes, be sure to file a new one. If you’re unsure which form applies to you, consider consulting a tax professional to avoid mistakes and maximize your income.
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