W-8BEN-E Entity Assistant
Find the correct treaty article, withholding rate, LOB provision, and exact Part III line entries for your entity's W-8BEN-E. Select entity details and income type below.
This tool covers Form W-8BEN-E (Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting — Entities). For individuals, use Form W-8BEN.
Entity's country of tax residence
The country where the entity is organized or incorporated (Part I, Line 2 and Line 4).
Entity type (Chapter 3 status)
Select the entity classification for U.S. tax purposes (Part I, Line 4).
Type of U.S.-source income
Limitation on Benefits (LOB) provision
Most U.S. tax treaties include a Limitation on Benefits article that restricts treaty access. The entity must satisfy at least one LOB test. This determines Part III, Line 14c on the W-8BEN-E.
What is Form W-8BEN-E?
Form W-8BEN-E is an IRS form used by foreign entities (corporations, partnerships, trusts, and other organizations) to certify their foreign status, claim treaty benefits, and establish their Chapter 3 and Chapter 4 (FATCA) classifications. Unlike the 1-page W-8BEN for individuals, the W-8BEN-E is an 8-page form with over 30 parts covering entity classification, treaty claims, Limitation on Benefits (LOB), and FATCA status.
W-8BEN-E vs. W-8BEN: Key Differences
The W-8BEN is for foreign individuals and is relatively simple: name, country of residence, treaty claim, and signature. The W-8BEN-E is for foreign entities and requires significantly more detail:
- Entity classification (Part I, Line 6): The entity must identify its Chapter 3 status (corporation, partnership, trust, disregarded entity, etc.)
- FATCA status (Part I, Line 5): The entity must declare its Chapter 4 status (active NFFE, passive NFFE, certified deemed-compliant FFI, etc.)
- Limitation on Benefits (Part III, Line 14c): Entities must identify which specific LOB test they satisfy to claim treaty benefits -- individuals are generally exempt from LOB
- Length: 8 pages vs. 1 page for individuals
What is the Limitation on Benefits (LOB) article?
The Limitation on Benefits (LOB) article is an anti-treaty-shopping provision included in most U.S. income tax treaties. It prevents entities from routing income through treaty-country intermediaries solely to access reduced withholding rates. To claim treaty benefits on Form W-8BEN-E, the entity must demonstrate it qualifies under at least one LOB test, such as the publicly traded test, the active trade or business test, or the ownership and base erosion test. The specific LOB provision must be identified on Part III, Line 14c.
How long is a W-8BEN-E valid?
Like the individual W-8BEN, the W-8BEN-E is valid for three calendar years from the date it is signed. For example, a form signed on June 1, 2026 remains valid through December 31, 2029. The entity must provide a new form before the expiration date to continue receiving treaty-reduced withholding rates. A change of circumstances (such as a change in entity type or country of residence) requires a new form within 30 days.