Last updated 26 October 2026.
US persons (citizens, including those living abroad, and resident aliens) use Form W-9. Non-US individuals use Form W-8BEN, and non-US companies use W-8BEN-E.
A US client’s onboarding portal asks for “your W-9 or W-8BEN” before the first invoice is paid. Pick the wrong one and you either hand over a form you are not entitled to sign, or you trigger withholding on money you are owed. The choice turns on one question — are you a US person for tax purposes? — not on where you live or where the client is.
This guide is for English-speaking freelancers and contractors who live outside the US and work for US clients, including Americans living abroad. It is general information based on the IRS’s own pages, checked on 26 October 2026. It is not tax advice.
Other product names below are illustrative. Where a Wise link appears, Bankrolled may earn a commission if you sign up through it.
If you already know you need the W-8BEN, W-8BEN for freelancers living abroad: line by line walks through each line.
W-9 or W-8BEN: which one do you use?
The IRS instructions for Form W-8BEN say not to use it if “You are a U.S. citizen (even if you reside outside the United States) or other U.S. person (including a resident alien individual). Instead, use Form W-9” (IRS, Instructions for Form W-8BEN).
| You are… | Form | Why |
|---|---|---|
| A US citizen living abroad (including dual citizens) | W-9 | A US citizen is a US person wherever they live. The W-8BEN instructions say a US citizen who also holds another citizenship still provides a W-9. |
| A US green-card holder or other resident alien | W-9 | Resident aliens are US persons. |
| A non-US individual, working as a sole trader or freelancer | W-8BEN | Certifies foreign status as the beneficial owner and, where available, claims a treaty benefit. |
| A non-US company or other foreign entity | W-8BEN-E | The entity version; the individual form is not for entities. |
| A foreign person whose income is effectively connected with a US trade or business | W-8ECI | A different certification; the W-8BEN instructions point you there instead. |
Sources for the table: W-8BEN instructions; About Form W-8BEN-E; About Form W-8ECI.
What happens if you send the wrong form, or none
No form, or a W-8BEN that should have been a W-9
The W-8BEN instructions warn that failing to provide the form when requested “may lead to withholding at the foreign-person withholding rate of 30% or the backup withholding rate under section 3406” (IRS). Backup withholding is currently 24% (IRS, Backup withholding). If you are a US person, signing a W-8BEN is a false certification under penalties of perjury — not a paperwork shortcut.
A W-9 when you are not a US person
The W-9 is a certification of US status and gives the payer your US taxpayer identification number (About Form W-9; W-9 instructions). A non-US freelancer who sends one tells the payer to treat them as a US taxpayer, with US information returns to follow. Correct it by sending the W-8BEN and asking the client to update their records.
Do US citizens living abroad use a W-9?
Where you live affects where you are tax resident — see Tax residence vs where your client is — but for a US citizen it does not change the form. An American in Lisbon invoicing a client in Denver signs a W-9. A Canadian in Denver for six months may be a resident alien under US rules and also need a W-9; that test is fact-specific (the substantial presence test).
A routine for each new US client
- The US-person question comes first, using the table above.
- The form comes from IRS.gov (About Form W-8BEN; About Form W-9), rather than an attachment in an email.
- It goes through the client’s portal or another verified channel — a tax form contains your identification number. See how to check bank-detail and payment requests.
- A review date. The W-8BEN instructions say the form generally remains in effect until the last day of the third calendar year after the year it is signed, unless a change in circumstances makes something on it incorrect — a move or a new citizenship is the obvious trigger.
- The first payment shows whether anything was withheld; if it was, the form the client has on file is the first thing to compare.
Getting paid once the form is in
US clients usually pay by ACH. If you live abroad without a US bank, USD account details let the client pay a domestic transfer — see Cleared amount on the invoice: USD ACH without a US bank and PayPal vs Wise for receiving client payments.
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FAQ
I am a dual US–UK citizen living in the UK. W-9 or W-8BEN?
W-9. The W-8BEN instructions say a US citizen who also has another citizenship still provides a W-9.
My US client asked for a W-9 but I am not American.
The W-9 is for US persons. A non-US individual normally provides a W-8BEN instead (W-8BEN-E for an entity), and the client updates its records.
I’m on an H-1B. W-9 or W-8BEN?
It follows the resident-alien row of the table. If you are a resident alien under the substantial presence test, you are a US person and use a W-9; if not, you are a nonresident alien and the W-8BEN applies.
W-8BEN vs W-8BEN-E: which one for a single-member LLC?
A single-member LLC that is not taxed as a corporation is a disregarded entity, and the IRS says the disregarded entity generally does not submit its own form: the owner does. The W-8BEN instructions say the owner of a disregarded entity, including an individual, “rather than the disregarded entity itself, must submit the appropriate Form W-8BEN”. So a non-US individual who owns the LLC gives a W-8BEN; a foreign company that owns it gives a W-8BEN-E; and if the owner is a US person, the W-8BEN-E instructions say a W-9 should be provided (W-8BEN instructions; W-8BEN-E instructions). An LLC that has elected to be taxed as a corporation is not disregarded.
Does the W-8BEN mean I pay no tax?
No. It tells a US payer your status. You still report the income where you are tax resident.
What this article is not
It is not tax advice and does not decide residency under the substantial presence test, treaty eligibility, or entity classification. It covers which form to send a US client, from IRS pages checked on 26 October 2026.
Sources
- IRS — Instructions for Form W-8BEN (US citizens use W-9; entities use W-8BEN-E; W-8ECI; 30% / backup withholding).
- IRS — About Form W-8BEN.
- IRS — About Form W-8BEN-E.
- IRS — About Form W-8ECI.
- IRS — About Form W-9.
- IRS — Instructions for the Requester of Form W-9.
- IRS — Backup withholding (24%).
- Bankrolled — W-8BEN for freelancers living abroad.
- Bankrolled — Tax residence vs where your client is.
- Bankrolled — Cleared amount on the invoice.
- IRS — Instructions for Form W-8BEN-E (disregarded entities: the single owner provides the form).
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