W-8 or W-9? Find the right form

A US client, Stripe, Amazon or your bank asks for "a W-9". Your LLC is American, so it seems logical. For most single-member LLCs owned from abroad, it is the wrong form. This finder applies the IRS instructions to your structure.

The rule in three lines

• A single-member LLC is "disregarded" for US tax. The payer looks through it to 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 owner picks the W-8 that fits. The Instructions for Form W-8BEN-E state that the single owner, "if such owner is a foreign person, should provide Form W-8BEN or Form W-8BEN-E (as appropriate)". An individual gives a W-8BEN; a foreign company gives a W-8BEN-E.
• A multi-member LLC, or an LLC taxed as a corporation, is a US person. The W-9 instructions include in "U.S. person" any "partnership, corporation, company, or association created or organized in the United States". That LLC gives a W-9 with its own EIN.

When it is a W-8ECI

If the income is effectively connected with a US trade or business (for example, you have employees, an office or a dependent agent in the US), the W-8BEN-E instructions send you to Form W-8ECI. That income is then reported on your Form 1040-NR, or on Form 1120-F if the owner is a foreign company. Most founders who work from abroad without US staff or premises are not in this case. See our page on effectively connected income.

Filling in the W-8BEN with an LLC

• Name: your own name, not the LLC's. The LLC can appear on the payment details, but the form certifies the owner.
• Tax number: your foreign tax identification number (line 6a). A US TIN is not required in most cases.
• Treaty benefits (Part II): only if you receive US-source income that would otherwise be withheld, such as royalties. For service income earned from abroad, there is usually no withholding to reduce.

Frequently asked questions

My LLC has an EIN. Doesn't that make it a W-9 case?

No. The W-9 instructions are explicit: a foreign owner gives a W-8 even if the owner or the LLC has a US tax number.

The platform only offers a W-9. What do I do?

Look for the "not a US person" or "foreign entity" option in its tax settings. If there is none, contact support and point to the W-9 instruction quoted above.

What is the risk of giving a W-9 by mistake?

The payer treats you as a US person: it may issue 1099 forms in the LLC's name, and the IRS may expect US returns that do not match your situation. Correcting it later takes time.

Is this tax advice?

No. It applies the IRS instructions to the answers you give. Unusual structures, such as trusts or hybrid entities, need a review.