How do I Fill Out the W-8BEN-E Form?

What is this form? The W-8BEN-E is a US tax form that proves your business is based outside the United States. 

Who is this guide for? Your business is based outside the US, and you run a real operating business: an agency, a retailer, a service company, a manufacturer, a tech company, and so on. If that doesn't describe your business, this guide is not for you.

Part I — Your Basic Information

Line 1 — Company name: Your full legal name exactly as it appears on your registration documents. No abbreviations unless they're part of your official name.

Example: Acme Digital Services Limited

Line 2 — Country of incorporation: The country where your company is legally registered.

Example: United Kingdom

Line 3 — Disregarded entity: Leave this blank. This only applies to a specific US tax structure that doesn't concern you.

Line 4 — Entity type: Check the one box that matches your legal structure:

When in doubt, if your company is a standard incorporated company → check Corporation.

Line 5 — FATCA Status Most operating businesses are classified as Active NFFE (Active Non-Financial Entity) — this likely applies to you if your business earns its income mainly from selling products or services rather than from investments.

To qualify as an Active NFFE, two conditions must both be true:

• Less than 50% of your gross income in the previous calendar year came from passive sources (investments, dividends, interest, rents)
• Less than 50% of your assets are held for the purpose of generating passive income

You also need to be a non-financial entity, meaning your business is not a bank, a custodian, an investment fund, or an insurance company.

If this describes your business, we suggest checking Active NFFE and completing Part XXV.

If you're unsure about your classification, we recommend consulting your accounting or tax team before filling the form.

Line 6 — Permanent residence address: Your company's registered address. Must be a real street address — no PO boxes. Fill in street, city, postal code, and country.

Line 7 — Mailing address: Only fill this if your mailing address is different from Line 6. Otherwise leave blank.

Part I — Tax Numbers (Lines 8 & 9)

Line 8 — US TIN: Leave blank. You don't have a US tax number and you don't need one.

Line 9a — GIIN: Leave blank. This is only for banks and financial institutions.

Line 9b — Foreign TIN: Your local tax identification number. Fill this in.

Line 9c — Check if FTIN not legally required: Only check this box if your country genuinely does not issue tax identification numbers. This is rare — most countries do. If you have one, use it.

Line 10 — Reference number: Leave blank.

Part III — Tax Treaty Benefit (optional)

Skip this section entirely if you don't receive income from US companies (US-sourced dividends, interest, or royalties).

If you do receive US-sourced income, and your country has a tax treaty with the US, filling this section reduces your withholding rate from 30% to a lower rate.

Line 14a: Your country of tax residence

Line 14b: Check the box that matches your situation. For most standard operating companies, this will be one of:

• Company that meets the ownership and base erosion test — your owners are themselves residents of the same treaty country
• No LOB article in treaty — your treaty simply doesn't have a limitation on benefits clause (check with your accountant)

Line 15: Fill in the Article number from your country's treaty with the US, the reduced rate, and the type of income (e.g. "Dividends" or "Interest").

Countries with NO tax treaty with the US — skip Part III entirely: Brazil, UAE, Hong Kong, Singapore, Cayman Islands, BVI, and most of Southeast Asia. You cannot claim a reduced rate — the 30% applies.

Part XXV — Active NFFE Certification

This is the only additional part you need to complete.

There are no fields to fill in here — just read the three statements and make sure they're all true for your business:

1. Your entity is a foreign entity that is not a financial institution
2. Less than 50% of your gross income last year was passive income (interest, dividends, rents, royalties from non-business assets)
3. Less than 50% of your assets are held to produce passive income

If all three are true → you're done with this part. Nothing to write, no boxes to check beyond what's already stated.

If you're not sure about the 50% tests: A straightforward operating business almost always passes these easily. If your main revenue comes from selling products or services, you qualify.

Part XXX — Signature (mandatory)

This must be signed by a person legally authorized to sign on behalf of your company — typically the CEO, Director, or legal representative.

• Signature: Handwritten or electronic
• Print name: Full name of the person signing
• Date: In MM-DD-YYYY format (example: 04-22-2026)

By signing, this person certifies under penalty of perjury that all information is accurate. Make sure the right person signs — not just any employee.

FAQ

"Do I need to fill in the entire form?" If you are an Active NFFE, you only need to complete Part I (your basic information), Part XXV (your Active NFFE certification), and Part XXX (your signature). Part III is optional and only relevant if you receive US-sourced income and your country has a tax treaty with the US. Everything else can be left blank.

"My company was incorporated last year — does that change anything?" No. As long as you're operating a real business, you're an Active NFFE regardless of how long you've been around.

"What if I also hold some investments on the side?" As long as passive income and passive assets are each below 50% of your totals, you still qualify as Active NFFE.