Choosing wrong is not a detail: the wrong form can trigger 24–30% withholding on your payments, or declare something you're not. Three questions and we tell you which one applies to your case.
General guidance for the most common cases. Cases with treaties, ECI or mixed structures: professional consultation.
You are (or your entity is) a "US person" for the IRS: citizens, tax residents, U.S. corporations and partnerships. The W-9 certifies your TIN (SSN or EIN) so whoever pays you reports correctly — normally with no withholding.
It certifies to whoever pays you that you are a foreign person. It serves to avoid the 24% backup withholding and, if your country has a tax treaty with the U.S., to claim reduced rates on dividends and interest.
Your single-member LLC is "disregarded" for the IRS: for tax purposes, it's you. Even though the LLC is American and has an EIN, the owner signs the form: a W-8BEN with your details as a foreign individual (the LLC can be mentioned on the "disregarded entity" line).
The version for companies: it certifies that the entity is foreign, its classification (corporation, partnership, etc.) and whether it claims treaty benefits. It's longer than the individual W-8BEN — 30 parts, though most only complete 3 or 4.
The correct form depends on something prior: your tax residency (substantial presence test, visa, green card) or your entity's classification with the IRS. Signing the wrong one generates incorrect reports that are costly to reverse later.
The three forms side by side. Bookmark this page: you'll need it again.
| W-9 | W-8BEN | W-8BEN-E | |
|---|---|---|---|
| Who signs it | "US persons": citizens, tax residents, U.S. corporations and partnerships | Foreign individuals (non-residents) | Foreign entities (companies from your country) |
| What it certifies | Your TIN (SSN/EIN) as a US person | That you are foreign; allows claiming a treaty | That the entity is foreign + its classification |
| Typical withholding | No withholding (except 24% backup withholding if there are TIN problems) | 30% on U.S. passive income (dividends, royalties) or less with a treaty | Same as W-8BEN, depending on treaty and classification |
| Expiration | Doesn't expire (renewed if data changes) | Year signed + 3 calendar years | Year signed + 3 calendar years |
| Single-member U.S. LLC with a foreign owner | Special case: the LLC is "disregarded" → the owner signs a W-8BEN (individual) — not a W-9, even though the LLC is American | ||
| Common mistake | Signing it "because my LLC is from the U.S." while being a non-resident | Letting it expire and eating the 30%/24% withholding | Getting the FATCA classification wrong |
Formed your LLC and nobody explained any of this?
That's usually the symptom of a "cheap" formation. The 15-min consultation sorts it out: $29.
And after you calculate?
LLC + EIN, annual compliance (Form 5472, state report), Florida apostilles and online notarization — with a CPA who works with you in English or Spanish.
Meet Emprendenus → 15-min consult · $29