International payees

W-8BEN vs W-9: which form a contractor provides

Form W-9 is for U.S. persons, including U.S. citizens and resident aliens. Foreign persons use the appropriate Form W-8 series form or Form 8233, depending on the payee and payment (https://www.irs.gov/pub/irs-pdf/iw9.pdf). A foreign individual generally uses Form W-8BEN (https://www.irs.gov/instructions/iw8ben), while a foreign entity generally uses Form W-8BEN-E (https://www.irs.gov/instructions/iw8bene). Special cases route to Form W-8ECI, W-8EXP, W-8IMY, or Form 8233. A qualified professional should resolve uncertain status and special-case routing.

This page explains the rules for firm review workflows. It is not tax or legal advice.

Who this page is for

This page is for accounting and bookkeeping firms sorting client vendor lists that contain U.S. and foreign payees. It covers the certification-routing decision before payment processing or year-end review. The separate withholding and reporting analysis belongs on when U.S. withholding and reporting apply.

Start with U.S. person or foreign person

Form W-9 requests the taxpayer identification number and certifications of a U.S. person, including a resident alien. The requester instructions direct foreign persons to the appropriate Form W-8 or Form 8233 (https://www.irs.gov/pub/irs-pdf/iw9.pdf).

For a foreign payee, the requester instructions for the W-8 series explain that a reference to "Form W-8" covers five separate forms: W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY (https://www.irs.gov/instructions/iw8). The correct form depends on the payee's status and role. A name, mailing address, or invoicing currency does not resolve that status question, so uncertain cases belong with the client's tax professional.

Who counts as a U.S. person

For federal tax purposes, a U.S. person includes an individual who is a U.S. citizen or U.S. resident alien; a partnership, corporation, company, or association created or organized in the United States or under U.S. law; an estate other than a foreign estate; and a domestic trust (https://www.irs.gov/instructions/iw9).

A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and another person who is not a U.S. person (https://www.irs.gov/individuals/international-taxpayers/foreign-persons).

Two common routing traps follow from those definitions. A resident alien is a U.S. person and uses Form W-9. A U.S. citizen also uses Form W-9 while living outside the United States (https://www.irs.gov/instructions/iw8ben). A payee who is unsure whether they are a resident alien or foreign person should obtain qualified advice before the firm requests a certification.

Which form applies on the foreign-person side

Payee situation	Certification	Primary source
Foreign individual who is the beneficial owner of the income	Form W-8BEN	https://www.irs.gov/instructions/iw8ben
Foreign entity receiving a payment or maintaining an account for which the form is requested	Form W-8BEN-E	https://www.irs.gov/instructions/iw8bene
Foreign person who is the beneficial owner of U.S. source income that is effectively connected with a U.S. trade or business	Form W-8ECI	https://www.irs.gov/instructions/iw8eci
Foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. territory in the covered circumstances	Form W-8EXP	https://www.irs.gov/instructions/iw8exp
Foreign intermediary, foreign flow-through entity, or another covered person receiving an amount on behalf of another person	Form W-8IMY	https://www.irs.gov/instructions/iw8imy
Nonresident alien individual claiming a treaty exemption from withholding on compensation for independent or certain dependent personal services performed in the United States	Form 8233	https://www.irs.gov/instructions/iw8ben

This table is a routing aid for firm review. The client's tax professional selects the certification for a specific payee. The deeper pages in this cluster cover what Form W-8BEN is, Form W-8BEN instructions, and W-8BEN-E vs W-8BEN.

What Form W-9 and Form W-8BEN establish

Form W-9 supplies a U.S. payee's TIN and certifications for information-return workflows (https://www.irs.gov/forms-pubs/about-form-w-9 and https://www.irs.gov/pub/irs-pdf/iw9.pdf).

Form W-8BEN is used by a foreign individual to establish foreign status, claim beneficial ownership of the income, and, when applicable, make a treaty-benefit claim (https://www.irs.gov/instructions/iw8ben). Form W-8BEN-E serves the foreign-entity route (https://www.irs.gov/instructions/iw8bene).

Form W-8BEN-E also documents an entity's chapter 4 status, commonly called FATCA, and that analysis belongs with the client's tax professional (https://www.irs.gov/instructions/iw8bene).

The form choice and the downstream review are separate steps

The routing step closes when the payee's status is established and the appropriate certification is identified. Withholding and information-return treatment require a separate review of the payment facts, which is owned by the paying-foreign-contractors guide.

When neither certification is available

The requester instructions generally require withholding at 30 percent when an amount subject to chapter 3 withholding cannot be reliably associated with a valid Form W-8 or other permitted documentation (https://www.irs.gov/instructions/iw8). Backup withholding can also apply in specified circumstances, including failures involving a correct TIN or required certification (https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding). Route an undocumented or unresolved payee to the client's tax professional before the payment workflow proceeds.

Firm workflow for the certification fork

Step	Firm action
1. Split the vendor list	Mark each payee as U.S. person, foreign person, or unresolved based on documented status rather than name, address, or payment currency.
2. Collect the U.S.-person form	Request Form W-9 from U.S. persons, including resident aliens and U.S. citizens living abroad (https://www.irs.gov/pub/irs-pdf/iw9.pdf and https://www.irs.gov/instructions/iw8ben).
3. Route the foreign-person record	Send foreign and unresolved payees to the client's tax professional to select and collect the appropriate Form W-8 series form or Form 8233.
4. Record the certification	Preserve which form was received and the professional's routing determination with the vendor record.
5. Keep the workflows separate	Send W-9-documented vendors into the domestic information-return review and keep W-8 and Form 8233 paperwork outside the W9Finder workflow.

Run the W-9 side of the fork without the spreadsheet chase

W9Finder supports W-9 collection for vendors the firm has already routed to the U.S.-person workflow. It provides private request links, tracked reminders, and review flags for incomplete or duplicate records. When the firm identifies a foreign or unresolved payee, route that record outside W9Finder to the client's tax professional. W-8 and Form 8233 collection remain outside W9Finder. Explore W9Finder.

FAQ

Can a foreign contractor fill out a W-9?

A contractor uses Form W-9 only when the contractor is a U.S. person. The requester instructions direct a foreign person to the appropriate Form W-8 or Form 8233 (https://www.irs.gov/pub/irs-pdf/iw9.pdf). A foreign address alone does not establish that the contractor is a foreign person, so uncertain status belongs with the client's tax professional.

Does a resident alien provide a W-9 or a W-8BEN?

A resident alien is a U.S. person and provides Form W-9 (https://www.irs.gov/instructions/iw9). The Form W-8BEN instructions also direct resident alien individuals to Form W-9 (https://www.irs.gov/instructions/iw8ben).

Does a U.S. citizen living abroad provide a W-8BEN?

A U.S. citizen uses Form W-9 even while residing outside the United States (https://www.irs.gov/instructions/iw8ben).

Which W-8 form does a foreign contractor use?

A foreign individual who beneficially owns the income generally uses Form W-8BEN, while a foreign entity generally uses Form W-8BEN-E (https://www.irs.gov/instructions/iw8ben and https://www.irs.gov/instructions/iw8bene). Special situations route to Form W-8ECI, W-8EXP, W-8IMY, or Form 8233 (https://www.irs.gov/instructions/iw8eci, https://www.irs.gov/instructions/iw8exp, https://www.irs.gov/instructions/iw8imy, and https://www.irs.gov/instructions/iw8ben). The client's tax professional should select the form for the specific payee.

What happens if a vendor provides neither form?

Presumption and withholding rules can apply when a payer cannot reliably associate a payment with valid documentation (https://www.irs.gov/instructions/iw8). Backup withholding can also apply in specified circumstances (https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding). Route the unresolved record to the client's tax professional before the payment workflow proceeds.