What is Form W-8BEN? Purpose and When to Use It

Form W-8BEN is a tax form used by non-U.S. individuals to declare their foreign status to the IRS for tax withholding purposes. It helps claim tax treaty benefits and reduces or eliminates U.S. tax withholding on certain types of income sourced in the United States. Non-resident aliens receiving income from U.S. sources typically use this form to certify their foreign status.