How to complete Form W-8BEN
Form W-8BEN (Substitute)—Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
Airbnb uses the simplified “substitute” version of an IRS Form W-8BEN to verify the foreign tax status of non-US individuals who host and do not have any US listings. Non-US individuals who host and have US listings generally will provide Form W-8ECI. US tax residents should provide Form W-9 regardless of where their listings are located. Before completing your substitute Forms W-8BEN, we strongly recommend consulting an independent tax advisor regarding which IRS form (W-8BEN, W-8ECI, W-9, W-8BEN-E) is the correct form to fill out in your case. However, in general:
If you are a non-US individual and do not receive any payouts from a US-based listing, complete Form W-8BEN to certify your foreign status. Your information will only be reported to the IRS if you receive payouts from US listings.
If you are a non-US corporation, partnership, or trust and do not receive any payouts from a US-based listing, complete Forms W-8BEN-E. Please contact us for further information.
If you are a non-US individual or entity and receive any payouts from a US-based listing, complete Form W-8ECI. A US tax identification number is required to submit this form. Refer to W-8ECI instructions for more information. Providing a W-8BEN associated with a US listing will result in 30% tax withholding on that portion of your hosting income associated with your US listing.
- If you are a U.S. person, please refer to Form W-9 Request for Taxpayer Identification Number and Certification.
If you are unsure which tax form is applicable to you, we recommend that you consult with a tax professional. Airbnb cannot provide you with any tax advice.
Note that not every non-US individual who hosts will be prompted to provide Forms W-8BEN or Form W-8ECI. Generally speaking, Airbnb will request these forms from non-US individuals who host with certain indicia of US tax status, including, but not limited to:
- Having one or more US listings (applicable to listing owners)
- Instructing Airbnb to make a payout to a US bank account
- Providing Airbnb a US telephone number for contact purposes
- Providing Airbnb a US residence or mailing address
- Other certain indicia of US status (ex: uploading US government-issued identification)
Every US tax resident who hosts should provide a Form W-9 regardless of where their listing is located.
Form W-8BEN (Substitute) fields
Identification of beneficial owner
Taxpayer legal name
Enter your full legal name.
Country/region of citizenship
Enter the country of which you are a citizen.
- If you are a US citizen, do not complete this form. Instead, complete a W-9.
- If you are a dual citizen, enter the country where you are both a citizen and a tax resident at the time you complete this form. If you are not a resident in any country in which you have citizenship, enter the country where you were most recently a tax resident.
US tax ID number (optional)
If you have a US Taxpayer Identification Number – either a social security number (SSN) or an individual taxpayer identification number (ITIN) – enter it here. If you do not have a US tax ID number, leave this field blank. Note: If you have a US tax identification number and have US listings/experiences, please consult with a tax advisor to ensure that Form W-8BEN is the correct form for you.
Foreign tax ID number (optional)
Enter your foreign tax ID number issued by your country of tax residence. If you do not have one, you may provide an explanation (e.g. if you are a tax resident in a jurisdiction that does not issue tax ID numbers, you can note "Not legally required").
Permanent residence address
Your permanent residence address is the address in the country where you claim to be a resident for income tax purposes.
- Do not use a PO Box or “in care of” address.
- This generally should NOT be a US address. If it is, you will be required to provide additional documentation.
If your postal address is different from your permanent address, please untick the box to provide a postal address for your tax form. This is the address where we will post your year-end tax information report, if applicable. As with your permanent residence address, your postal address generally should not be a US address. If it is, you will be required to provide additional documentation.
Typing your name acts as your signature and certifies that you have capacity to sign for the person/entity identified on this form.
- HostHow to complete Form W-8ECIGet info on how to complete your Form W-8ECI
- HostUS income tax reporting overview for HostsAs a US company, we're required to collect certain taxpayer information from hosts who have US-sourced income.
- HostHow to complete Form W-9Get info on how to complete your Form W-9.