Form W-8BEN is a certificate a foreign individual gives to a US payer to establish non-US status and, where a tax treaty applies, claim a reduced rate of withholding. The entity version is W-8BEN-E. These forms go to the payer, not to the IRS, and they expire and need refreshing.
Why does W-8BEN matter for founders?
Without a valid form, a payer may apply the default 30% withholding to certain US-source payments. Founders often see a large deduction on royalties or platform payouts and assume it is unavoidable, when the real cause is a missing or incorrectly completed treaty claim.
Where can I read more about W-8BEN?
Note: A plain-English definition for orientation, not legal or tax advice. Rules change - last checked 2026-07-21.