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.
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.
Go further
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Read the guide1040-NR Foreign LLC Owner: Do You Need to File?
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Read the guideThis 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.