W-8BEN, W-8BEN-E or W-9: which form does a foreign-owned US LLC give?

Three forms for three kinds of payees

The disregarded entity rule: why the owner provides the form

By default, a single-member LLC is disregarded as separate from its owner for income tax purposes. Under the IRS instructions, an account held by such an entity is treated as held by its owner, and the owner is the beneficial owner of the income.

• W-8BEN instructions: a foreign individual who is the single owner of a disregarded entity completes the form with their own name and information.
• If the payment goes to an account in the LLC's name, you can tell the payer by entering the LLC's name and account number on line 7 (reference number) of Form W-8BEN.
• W-8BEN-E instructions: a disregarded entity generally does not give this form to a withholding agent; if its owner is foreign, the owner provides Form W-8BEN or W-8BEN-E.
• The exceptions are narrow: for example, the LLC has its own GIIN, claims treaty benefits as a hybrid entity, or documents only its FATCA status to a financial institution.
• The W-9 instructions ask a US-owned disregarded entity to put the owner's name on line 1 and the LLC's name on line 2. That route is not for foreign owners.

W-8BEN or W-8ECI?

Form W-8BEN cannot be used for income that is effectively connected with the conduct of a US trade or business (ECI). Under the instructions, if income documented on a W-8BEN later becomes ECI, that is a change in circumstances and you must provide Form W-8ECI.

Whether inventory in an FBA warehouse, US staff or US suppliers amount to a US trade or business depends on the facts and is a technical question. Make this call with your tax professional; the answer can also determine whether you must file a US income tax return.

The Amazon tax interview

• In the Seller Central tax interview, Amazon generates the appropriate Form W-8 or W-9 electronically from your answers; you are not asked to pick the form yourself.
• Your answers should be consistent with the IRS rules: if the LLC has a single member and is disregarded, the person being documented for tax purposes is the owner, and the owner is not a US person.
• Check the name, country and tax ID on the resulting form carefully. Mismatches between your bank, company and tax details can make account verification harder.
• Amazon does not provide tax advice. If you are unsure which option on screen applies to you, consult a tax professional before you complete the interview.

Stripe, PayPal and banks

• Entities that report payment card and third-party network transactions (payment settlement entities) may ask for a form. Under the W-8BEN instructions, a foreign individual receiving these payments provides Form W-8BEN, or Form W-8ECI if the income is ECI.
• Banks and financial institutions ask for a W-8 or W-9 when you open an account. Even if the account is in the LLC's name, the account of a single-member disregarded LLC is treated as the owner's account for tax documentation.
• Each provider's screens and questions differ. The IRS rules above stay the same, but confirm which box to check in the provider's own help pages and with your tax professional.

How long the form is valid, and when to update it

• Forms W-8BEN and W-8BEN-E generally remain valid from the date signed until the last day of the third succeeding calendar year (e.g., a form signed September 30, 2025, is valid through December 31, 2028).
• If information on the form becomes incorrect, notify the payer within 30 days and provide a new form. Moving to the US is a change in circumstances; moving within a foreign country or to another foreign country generally is not, unless you claim treaty benefits.
• Do not send these forms to the IRS. Give them to the party that requested them.
• In some cases, you must enter your Turkish tax identification number on line 6a of Form W-8BEN.

When to involve a professional

Which form applies depends on the LLC's classification, on whether the owner is an individual or a company, and on how the income relates to US activity. The wrong form can lead to incorrect withholding or an incorrect filing position. Before you sign, we recommend consulting a licensed US tax professional (a CPA, an enrolled agent or a tax attorney).