There are five W-8 forms, and payers rarely tell you which one they expect. Answer the questions below and get the right one, with a free generator for the common cases.
W-8 forms are only for foreign persons. A U.S. citizen, a resident individual, or an entity organized in the United States certifies its taxpayer identification number on Form W-9 instead, even when the payer asking happens to be foreign.
A foreign individual who beneficially owns the income (a freelancer with U.S. clients, an investor receiving U.S. dividends) certifies foreign status on Form W-8BEN, and claims a reduced treaty withholding rate on it if their country has a tax treaty with the U.S.
A foreign company, partnership, or trust that beneficially owns the income uses Form W-8BEN-E. It adds an entity classification and a FATCA status, most operating companies are Active NFFEs, alongside any treaty claim.
When the income is effectively connected with a trade or business the recipient conducts in the United States, Form W-8ECI applies. That income isn't handled by withholding at all. It's reported on a U.S. tax return and taxed on a net basis.
A recipient acting for others (an intermediary, nominee, or flow-through entity passing income to its partners or beneficiaries) certifies that role on Form W-8IMY, generally with withholding statements attached for the people behind it.
Foreign governments, central banks of issue, international organizations, and certain foreign tax-exempt organizations certify their special status on Form W-8EXP to claim the exemptions those statuses carry.
Generators on this site: W-8BEN, W-8BEN-E, and W-9. This guide is general information, not tax advice. Edge cases (dual-status individuals, hybrid entities) can differ.