THE QUICK ANSWER
W-9 generally documents a U.S. person’s taxpayer details. W-8 is a family of forms generally used to document a foreign person’s status and applicable claims. For many contractor relationships, the starting point is W-9 for a U.S. person, W-8BEN for a foreign individual, or W-8BEN-E for a foreign entity.
What is a W-9 form?
Form W-9 is a Request for Taxpayer Identification Number and Certification. A business asks the payee to provide identifying information it needs for its records and applicable information reporting. The form includes a name, federal tax classification, address, taxpayer identification number (TIN), and certifications.
Independent contractors often encounter W-9 when a new client sets them up as a vendor. The form also has uses beyond contractor payments. Giving a client a W-9 does not itself report income, file a tax return, or decide whether someone is correctly classified as an independent contractor.
For this purpose, U.S. person is a tax term, not shorthand for having a U.S. mailing address. It includes U.S. citizens and resident aliens, as well as certain entities. A U.S. citizen living abroad generally still uses W-9.
What is a W-8 form?
W-8 describes a family of certificates rather than one form that fits every international contractor. These forms help a payer or withholding agent document foreign status and other relevant tax information. Some forms also support a claim to a reduced rate or exemption under an applicable treaty.
W-8BEN is generally used by a foreign individual who is the beneficial owner of income. W-8BEN-E generally serves foreign entities and includes additional entity classifications and certifications. Other forms in the family include W-8ECI, W-8EXP, and W-8IMY for different circumstances.
Providing a W-8 does not automatically make all payments exempt from U.S. tax or withholding. The type of income, where services are performed, the payee’s status, and any valid treaty claim can all matter.
W-9 vs. W-8 at a glance
Use this comparison to orient the conversation, then confirm the form against the IRS instructions for the actual payee and payment. A business name or a country on an invoice is not enough to resolve every case.
| Detail | W-9 | W-8 family |
|---|---|---|
| Generally documents | A U.S. person | A foreign person and applicable claims |
| Common contractor form | W-9 | W-8BEN for individuals; W-8BEN-E for entities |
| Key information | Taxpayer name, classification, TIN, certifications | Status, residence, applicable IDs and certifications; treaty details when claimed |
| Completed by | The payee | The relevant foreign person or authorized signer |
| Returned to | The requester | The requester or withholding agent |
| Ongoing review | Update relevant information when needed | Check the applicable validity period and changes in circumstances |
Which form should a contractor provide?
Start with who the payment belongs to and their U.S. tax status. These examples show common starting points; they do not replace the rules for beneficial ownership, disregarded entities, intermediaries, or special types of income.
- A U.S. citizen freelancing from a home office in California: generally W-9.
- A U.S. citizen freelancing while living in France: generally still W-9.
- A foreign individual working in their own capacity outside the United States: W-8BEN may be appropriate, depending on the payment and circumstances.
- A foreign corporation supplying services for its own business: W-8BEN-E may be appropriate.
- A disregarded entity, intermediary, or person receiving effectively connected income: check the specific rules before selecting a form.
What happens after the form is completed?
The contractor generally returns the form to the business or withholding agent that requested it. The requester retains it to support its tax records and treatment of payments. These forms are generally not sent directly to the IRS by the contractor.
The requester then handles any separate withholding or information-reporting responsibilities. For a U.S. contractor, that might include a 1099-NEC if the applicable requirements are met. Collecting a W-9 does not automatically create or file that return.
Keep the documentation current. W-8BEN generally remains valid through December 31 of the third succeeding calendar year, unless a relevant change requires an earlier update; exceptions can apply. W-9 does not use that same general validity period.
Collect the right form with one request link
In Beside, choose “W-9 - US person” or “W-8 - International Contractor” and create a request link. The contractor can open the link directly. They can complete the supported guided form or upload their completed document; W-8BEN-E and other W-8 variants use the upload path.
Register with your mobile number to keep and track your requests. After submission, the contractor can download their completed form and opt to receive a copy by text. Keep the completed document with your records and use the IRS instructions for decisions about classification, treaty benefits, withholding, and reporting.
Common questions
W-8 is the family name. W-8BEN is the certificate generally used by foreign individuals. W-8BEN-E and other variants serve different people and circumstances.
No. U.S. tax status matters. For example, a U.S. citizen living abroad generally still uses W-9. An address alone is not enough to determine the right form.
The requester can explain what documentation it needs, but the payee or authorized signer must provide accurate information and make the applicable certifications. Resolve uncertainty before signing.
The IRS publishes the current W-9, W-8BEN, and W-8BEN-E and their instructions. Use the official download links below, and check the relevant instructions before completing a form.
Official IRS forms
Download a blank form and read its instructions before completing it.
General information based on IRS guidance, checked September 11, 2026. Follow the current form instructions for your circumstances; get qualified tax advice when your classification or a claim is uncertain.
