Amazon tax interview for a foreign-owned LLC: W-8BEN or W-9

A foreign individual who singly owns a disregarded LLC should complete Form W-8BEN with their name and information, unless the LLC claims treaty benefits as a hybrid entity (IRS: Instructions for Form W-8BEN). If the LLC's single owner is a foreign entity instead, the owner generally provides Form W-8BEN-E (IRS: Instructions for Form W-8BEN-E). Give the W-8BEN to the person who requests it, not to the IRS (IRS: Instructions for Form W-8BEN).

Who completes the form for a disregarded LLC

Generally, the owner does, not the LLC. The W-8BEN-E instructions say a disregarded entity generally does not submit Form W-8BEN-E to a withholding agent (the person who requests the form from you). Instead, the owner provides the appropriate documentation (IRS: Instructions for Form W-8BEN-E). If the single owner of a disregarded entity is a US person, Form W-9 should be provided (IRS: Instructions for Form W-8BEN-E).

“Disregarded” is a federal tax classification. An eligible entity with a single owner can elect to be classified as an association or to be disregarded as an entity separate from its owner (Cornell LII: 26 CFR 301.7701-3). An eligible entity uses Form 8832 to elect its classification: corporation, partnership or disregarded entity (IRS: About Form 8832). Which one your LLC has depends on its facts and any election it made.

The single owner of a disregarded entity is considered the beneficial owner of income the entity receives (IRS: Instructions for Form W-8BEN). In plain words, for these forms the income counts as yours, not the LLC's.

Two rules apply to a foreign individual owner:

• Your name goes on the form. A foreign individual who is the single owner of a disregarded entity should complete Form W-8BEN with their own name and information, if the entity is not claiming treaty benefits as a hybrid entity for the payment (IRS: Instructions for Form W-8BEN).
• Line 7 covers an account in the LLC's name. If the account that receives the payment is in the LLC's name, you can tell the withholding agent so on line 7 of Form W-8BEN (IRS: Instructions for Form W-8BEN).

What form the IRS instructions point to

The instructions point to Form W-8BEN, W-8BEN-E, W-9 or W-8ECI, depending on the owner, the entity's tax status and the type of income.

Your situation	Form the instructions point to	Source
You are a foreign individual and the single owner of a disregarded entity that is not claiming treaty benefits as a hybrid entity for the payment	Form W-8BEN, with your own name and information	IRS: Instructions for Form W-8BEN
The single owner of a disregarded entity is a foreign entity	Generally Form W-8BEN-E, given by the owner (special documentation rules may apply)	IRS: Instructions for Form W-8BEN-E
The entity is treated as a US person, such as a corporation organized under the law of a state	Form W-9 instead of Form W-8BEN-E	IRS: Instructions for Form W-8BEN-E
You receive income effectively connected with the conduct of a trade or business in the United States, unless it is allocable to you through a partnership	Form W-8ECI instead of Form W-8BEN	IRS: Instructions for Form W-8BEN

Two cases need a professional:

• Your LLC elected corporate status. Form 8832 lets an eligible entity elect to be classified as a corporation (IRS: About Form 8832). The W-9 row covers an entity treated as a US person, such as a corporation organized under the law of a state. Whether your LLC fits that row is a question for a CPA or enrolled agent.
• Effectively connected income or a treaty claim. Effectively connected income is income tied to the conduct of a trade or business in the United States. The W-8BEN instructions direct a person receiving it to Form W-8ECI, unless it is allocable to them through a partnership (IRS: Instructions for Form W-8BEN). If you complete Form W-8BEN to claim a reduced rate of withholding under an income tax treaty, you must determine your residency in the manner the treaty requires (IRS: Instructions for Form W-8BEN). Whether either applies to you depends on your facts.

A related article covers whether a foreign-owned LLC needs an accountant.

What the form does not replace

Form W-8BEN does not take the place of any return your LLC must file. The instructions say not to send it to the IRS; you give it to the person who requests it (IRS: Instructions for Form W-8BEN).

If your LLC is a foreign-owned US disregarded entity required to file Form 5472, the December 2024 instructions say it files a pro forma Form 1120 with Form 5472 attached. Form 1120 is the US corporation income tax return. The deadline is the due date of that Form 1120, including extensions (IRS: Instructions for Form 5472). See also the tax calendar.

What to do when your situation changes

The October 2021 instructions, the revision this article uses, set a rule for each change below. Three changes to watch:

• Income on your W-8BEN becomes effectively connected. This is a change in circumstances, and Form W-8BEN is no longer valid for that income (IRS: Instructions for Form W-8BEN).
• You become a US citizen or resident alien. If this happens after you submit Form W-8BEN, you must notify the withholding agent, payer or FFI (foreign financial institution) within 30 days of becoming one, and you may be required to provide Form W-9 (IRS: Instructions for Form W-8BEN).
• A change makes information on your Form W-8ECI incorrect. You must notify the withholding agent or payer within 30 days of the change and file a new Form W-8ECI or other appropriate form (IRS: Instructions for Form W-8ECI).

If you are unsure whether a change applies to you, a CPA or enrolled agent can tell you which form now fits.

Quick answers

Should my disregarded LLC fill in the form in its own name?

Generally, the instructions point to the owner instead. A disregarded entity generally does not submit Form W-8BEN-E to a withholding agent; its owner provides the appropriate documentation (IRS: Instructions for Form W-8BEN-E). A foreign individual who singly owns a disregarded entity should complete Form W-8BEN with their own name and information, if the entity is not claiming treaty benefits as a hybrid entity for the payment (IRS: Instructions for Form W-8BEN).

How do I show the account is in the LLC's name?

If you are the foreign single owner of a disregarded LLC, you can use line 7 of Form W-8BEN. The instructions say line 7 lets you inform the withholding agent that the account to which a payment is made or credited is in the name of the disregarded entity (IRS: Instructions for Form W-8BEN). Under the same instructions, the single owner of a disregarded entity is considered the beneficial owner of income the entity receives.

Do I send Form W-8BEN to the IRS?

No. The W-8BEN instructions say not to send Form W-8BEN to the IRS; you give it to the person who is requesting it from you (IRS: Instructions for Form W-8BEN). Any return your LLC must file is a separate step. Under the December 2024 instructions, a foreign-owned US disregarded entity required to file Form 5472 files a pro forma Form 1120 with Form 5472 attached, by that Form 1120's due date including extensions (IRS: Instructions for Form 5472).

What if I become a US citizen or resident alien?

If you become a US citizen or resident alien after submitting Form W-8BEN, you must notify the withholding agent, payer or FFI (foreign financial institution) within 30 days of becoming one. You may be required to provide Form W-9 (IRS: Instructions for Form W-8BEN). This rule is in the October 2021 revision of the W-8BEN instructions.

Where Taxller fits

Money you put in or take out, and loans between you and the LLC, are kept separate in your books — the owner transactions that Form 5472 asks about. Our free tax calendar lists the federal deadlines for sellers and the state deadlines for 19 states, with weekend shifts applied and sources cited. Taxller never files or pays anything on your behalf: you or your accountant review and file.

Sources

• Instructions for Form W-8BEN (Rev. October 2021)
• Instructions for Form W-8BEN-E (Rev. October 2021)
• Instructions for Form W-8ECI (Rev. October 2021)
• About Form 8832, Entity Classification Election
• 26 CFR 301.7701-3 - Classification of certain business entities
• Instructions for Form 5472 (Rev. December 2024)