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W-9 or W-8? The right form for every payee
U.S. payees give you a W-9 and get a 1099. Foreign payees give you one of five W-8 forms, and may need withholding and a Form 1042-S instead. Answer a few questions to find the right one.
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Short answer
U.S. persons (citizens, green card holders, U.S. tax residents and U.S.-formed entities) give you a Form W-9 and get a 1099. Foreign individuals give you a Form W-8BEN and foreign entities a Form W-8BEN-E. Pay for services performed entirely outside the U.S. is foreign-source income, with generally no U.S. withholding or reporting; pay for work done in the U.S. is generally subject to 30% withholding and reported on Form 1042-S by March 15, unless a treaty or other exception applies.
- A W-8BEN is valid through the end of the third calendar year after signing
- Payees must report a change in circumstances within 30 days
- Treaty exemption for personal services: Form 8233
- 2026 Forms 1042-S (due March 15, 2027) must be e-filed through IRIS
Last reviewed against the IRS Instructions for Form W-8BEN and Form 1042-S and Publication 515.
The six forms at a glance
| Form | Who gives it to you | What it does |
|---|---|---|
| Form W-9 | U.S. persons: citizens, green card holders and other U.S. tax residents, and companies, partnerships, LLCs and trusts formed in the U.S. | Gives you a TIN for 1099 reporting. Keep it on file; it doesn't expire unless something changes. |
| Form W-8BEN | Foreign individuals receiving payments for themselves. | Documents foreign status and can claim a reduced tax treaty rate on U.S.-source income. |
| Form W-8BEN-E | Foreign companies and other foreign entities receiving payments for themselves. | The entity version of the W-8BEN, with extra sections on FATCA status. |
| Form W-8ECI | Foreign people or entities whose income is effectively connected with a U.S. trade or business. | Payments are generally exempt from the 30% withholding because the payee files a U.S. return on that income. |
| Form W-8IMY | Foreign intermediaries and flow-through entities, like a foreign partnership or agent receiving payments on behalf of others. | Usually comes with the W-8s or W-9s of the people behind it. |
| Form W-8EXP | Foreign governments, international organizations, foreign central banks and certain foreign tax-exempt organizations. | Claims an exemption that applies because of what the payee is. |
All of these forms go to you, the payer, not to the IRS. Keep them on file: they're your proof of why you reported, withheld, or didn't.
Paying foreign contractors, in plain English
Where the work happens is what counts
For services, the source of the income is where the work is physically done, not where the payer or the bank account is.
- Work done entirely outside the U.S. is foreign-source income. Generally there's no U.S. withholding, no 1099 and no 1042-S. Collect a W-8BEN or W-8BEN-E anyway, so you can show why you didn't report.
- Work done in the U.S. is U.S.-source income. It's generally subject to 30% withholding, reported on Form 1042-S (with the annual Form 1042), unless a tax treaty or another exception applies. Individuals claim a treaty exemption for personal services on Form 8233.
W-8 forms expire
A W-8BEN or W-8BEN-E generally stays valid until the end of the third calendar year after it was signed. One signed in 2026 lasts through December 31, 2029. Set a reminder to renew, and ask for a new one sooner if the payee's circumstances change. W-9s don't expire.
Watch for U.S. indicators
A W-8 from someone with a U.S. address, U.S. phone number or U.S. bank account deserves a second look. U.S. citizens and green card holders are U.S. persons wherever they live, and should give you a W-9.
Getting forms from payees
For U.S. payees, our W-9 request generator writes the email for you, and the TIN checker catches typos when the form comes back. For foreign payees, send the IRS's own W-8 form and instructions, and check that every required line is filled in and signed.
Related tools
- U.S. payee: how to fill out a W-9 and the W-9 request letter.
- Does a U.S. payment need a form? Do I need to file a 1099?
- Every form at a glance: the information return directory.
- When everything is due: the due date calculator.
Sources
Questions
W-9 and W-8 questions
Should a foreign contractor fill out a W-9?
No. A W-9 is only for U.S. persons. A foreign individual gives you a Form W-8BEN, and a foreign company a Form W-8BEN-E. Asking a foreign payee to sign a W-9 can wrongly certify that they're a U.S. person.
Do I issue a 1099 to a foreign contractor?
No. Payments to foreign persons who have given you a valid W-8 aren't reported on Form 1099. If the income is from U.S. sources, such as work performed in the U.S., it's generally reported on Form 1042-S instead.
Do I withhold tax when paying a foreign freelancer?
It depends on where the work is done. Pay for services performed entirely outside the United States is foreign-source income, so generally there's no U.S. withholding or reporting; keep the W-8BEN on file to show why. Pay for services performed in the U.S. is U.S.-source: it's generally subject to 30% withholding unless a tax treaty (claimed on Form 8233 for personal services) or another exception applies, and it's reported on Form 1042-S.
How long is a W-8BEN valid?
Generally until the last day of the third calendar year after the year it was signed. A form signed in 2026 is good through December 31, 2029, unless something changes that makes it incorrect, in which case you need a new one within 30 days.
What's the deadline for Form 1042-S?
March 15 of the year after the payment, both to the IRS and to the recipient, along with the annual Form 1042. If you file 10 or more information returns in total, you must e-file. 2026 Forms 1042-S, due March 15, 2027, must be e-filed through IRIS.
A U.S. citizen lives abroad. W-9 or W-8?
W-9. U.S. citizens and green card holders are U.S. persons wherever they live, so they get a W-9 and a 1099 like anyone else.
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Collect W-9s and file 1099s for your U.S. payees
Email payees a secure link to fill in their W-9 online, check TINs with the IRS, and e-file your 1099s, all from one recipient list.