Form W-8BEN or W-9 for a foreign-owned LLC?

Which form to give a US client or platform when your single-member LLC is owned from abroad: W-8BEN, W-8BEN-E or W-9, according to the IRS instructions.

Amel Ouchene, IRS PTIN holder and CPA Candidate. October 19, 2026, 2 min read

Form W-8BEN is the certificate a foreign individual gives to a US payer (a client, a marketplace, a payment platform) to show they are not a US person. It is never sent to the IRS; the payer keeps it.

Which form for a single-member LLC owned from abroad?

Because a single-member LLC is a disregarded entity, the IRS looks at its owner:

  • The Form W-9 instructions say: "If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN."
  • The Instructions for Form W-8BEN-E add that a disregarded entity "generally" does not submit Form W-8BEN-E itself; "instead, the owner of such entity provides the appropriate documentation".

So a foreign individual who owns the LLC alone usually gives a W-8BEN in their own name. A foreign company owning the LLC would give a W-8BEN-E.

Why platforms still ask for a W-9

Some onboarding flows default to the W-9 because the LLC is a US company. Point them to the W-9 instruction above. Giving a W-9 for a foreign-owned disregarded entity is not correct under the instructions.

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This article is general information about US tax rules for foreign-owned LLCs, not advice for your specific situation. Rules change; check the date above and ask before you file.