What is the W-9 form for US citizens abroad?
If you are a US citizen living abroad, you will generally complete Form W-9 (not Form W-8BEN) when a company, bank, or payer requests your tax information.
Many Americans abroad assume that because they live in Australia, the UK, Germany, Canada, or another country, they should use the same tax forms as foreign individuals. However, US citizens remain subject to US tax rules regardless of where they live. As a result, many expats still use Form W-9 when requested by a client, financial institution, payment processor, or business partner.
This guide explains what Form W-9 is, when US citizens abroad typically need it, how to complete it correctly, and common mistakes to avoid.
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Table of Contents
What is Form W-9?
Form W-9 is an IRS document used by US persons to provide their taxpayer identification information to a payer.
The official name of the form is Request for Taxpayer Identification Number and Certification. Businesses use it to collect information they may need for IRS reporting purposes.
In most cases, the form includes:
- Your legal name
- Business name (if applicable)
- Federal tax classification
- Address
- Social Security Number (SSN) or Employer Identification Number (EIN)
- Certification and signature
Important! Unlike a tax return, Form W-9 is generally not filed directly with the IRS. Instead, it is usually provided to the person or company requesting it.
Why am I being asked to complete Form W-9?
Companies request Form W-9 from you to obtain your taxpayer information before making reportable payments. This situation is common among:
- Freelancers
- Consultants
- Independent contractors
- Self-employed professionals
- Business owners
- Investors
For example, a business that hires an independent contractor may need the contractor’s tax identification number before issuing certain information returns. Financial institutions and payment platforms may also request the form for compliance purposes.
In practical terms, the request is often less about collecting taxes immediately and more about documenting who received the payment.
Do I need to complete Form W-9 if I live abroad?
Yes. Most US citizens living abroad still use Form W-9 when a payer requests it. Living outside the United States does not generally change your status as a US taxpayer.
The United States uses a citizenship-based taxation system. That means US citizens typically remain subject to US tax rules even when they permanently reside in another country. As a result, many Americans abroad continue to use the same taxpayer identification forms as US-based taxpayers.
Should Americans abroad use Form W-9 or Form W-8BEN?
Most US citizens abroad should use Form W-9 rather than Form W-8BEN. This is one of the most common areas of confusion for expats.
Which should you choose? Form W-9 or Form W-8BEN?
|
Situation |
Form Typically Used |
|
W-9 |
|
|
W-9 |
|
|
W-9 |
|
|
Green Card holder abroad |
W-9 |
|
Non-US individual |
|
|
Foreign company |
W-8BEN-E |
Someone living outside the United States naturally assumes they are considered foreign for tax form purposes. However, IRS classification generally depends on taxpayer status rather than physical location. Therefore, Form W-9 is often the correct document.
When would a US citizen use Form W-8BEN?
Generally, they would not. Form W-8BEN is primarily designed for non-US individuals who need to certify their foreign status to a payer.
While every situation should be evaluated individually, most US citizens abroad will not use Form W-8BEN in place of Form W-9.
Need Help With Form W-9 and US Expat Taxes?
Can I use my foreign address on Form W-9?
Yes. US citizens living abroad can enter their foreign residential address on Form W-9. A foreign address does not generally convert a US citizen into a foreign taxpayer for Form W-9 purposes.
Many expats worry that using a foreign address could invalidate the form or trigger IRS concerns. In most cases, that concern is unnecessary.
How should I enter a foreign address?
Enter your address accurately using the standard address field provided on the form. The goal is accuracy rather than forcing the address into a US format.
Include the following:
- Street address
- City
- Province, state, or region (if applicable)
- Postal code
- Country
How do I fill out Form W-9 while living outside the US?
Completing Form W-9 as an expat follows the same general process used by taxpayers residing in the United States.
Step 1: Gather the information you need
Having your personal details ready usually makes the process straightforward. Before starting, collect:
- Legal name
- Business name (if applicable)
- SSN or EIN
- Current address
- Entity classification information
Step 2: Obtain Form W-9 from the official IRS website
You can download the most current version of Form W-9 directly from the official IRS website. Using the latest version helps ensure you are completing the correct form and following current IRS instructions.
Step 3: Enter your name and business information
Use your legal name exactly as it appears on your tax records. If you operate under a business name, enter it in the appropriate field when applicable.
Step 4: Select the correct tax classification
Choose the classification that applies to your situation. Common options include:
- Individual
- Sole proprietor
- Single-member LLC
- Partnership
- Corporation
This section causes confusion for some taxpayers, especially those operating businesses abroad. If you are unsure which classification applies, professional guidance may be worthwhile.
Step 5: Enter your foreign address
Use your current address, even if it is located outside the United States. Accuracy is generally more important than trying to force a foreign address into a US-style format.
Step 6: Provide your SSN or EIN
Most individual taxpayers use their Social Security Number. Some businesses may use an Employer Identification Number instead. The number should match the taxpayer information associated with the form.
Step 7: Review, sign, and date the form
Before submitting:
- Review all information
- Confirm your taxpayer identification number
- Verify your classification
- Sign and date the certification
Small mistakes can create delays and follow-up requests later.
What happens after I submit Form W-9?
After receiving your W-9, the payer typically keeps the form on file for future reporting purposes. The document may be referenced if the payer later prepares information returns or needs to verify taxpayer details.
What happens if I do not provide Form W-9?
Failing to provide Form W-9 when legitimately requested can lead to payment delays, additional compliance requests, or, in some cases, backup withholding requirements under IRS rules. When backup withholding applies, the payer generally withholds tax at a flat 24% rate and remits that amount to the IRS until the taxpayer information issue is resolved.
For example, if a contractor is owed US$1,000 and backup withholding applies, the payer may withhold US$240 and send the remaining US$760 to the contractor.
Additionally, a company may refuse to process payments until it receives a completed and signed form.
What mistakes should US expats avoid when completing Form W-9?
- Using Form W-8BEN instead of Form W-9: This is probably the most common expat mistake. Living abroad does not automatically make a US citizen eligible to use Form W-8BEN.
- Entering the wrong tax classification: Selecting the wrong entity type can create confusion and lead to follow-up requests.
- Using an incorrect taxpayer identification number: The SSN or EIN should match the taxpayer associated with the form.
- Forgetting to sign the form: An unsigned W-9 may be considered incomplete.
- Providing Form W-9 to an unverified requester: Although legitimate W-9 requests are common, taxpayers should always verify who is requesting sensitive information.
If something seems unusual, take time to confirm the request before sharing personal details.
Frequently Asked Questions
Can I use Form W-9 if I am paid by a foreign company?
Yes. If you are a US citizen or other US person, you may still be asked to provide Form W-9 even when the company making the payment is located outside the United States. The determining factor is generally your taxpayer status, not the payer’s location.
Do digital nomads need to complete Form W-9?
Many do. US citizens who work remotely while traveling or living abroad may still be asked to complete Form W-9 when working with clients, businesses, or platforms that require taxpayer information.
Should I use my SSN or EIN on Form W-9?
That depends on how you operate. Many individual taxpayers use their Social Security Number, while certain businesses may use an Employer Identification Number. The number used should match the taxpayer associated with the income being reported.
How often do I need to submit Form W-9?
There is no annual filing requirement for Form W-9. Typically, you complete the form when requested by a payer. However, you may need to provide an updated form if your name, business structure, address, or taxpayer identification number changes.
Can I update a Form W-9 after submitting it?
Yes. If your information changes after you submit the form, you can generally provide an updated Form W-9 to the payer. Keeping your information current can help avoid reporting issues later.
What should I do if I receive a suspicious Form W-9 request?
Because Form W-9 contains sensitive taxpayer information, it is wise to verify the identity of the requester before providing the form. If you were not expecting the request or cannot confirm its legitimacy, contact the organization directly before sharing your information.
Does Form W-9 affect my Foreign Earned Income Exclusion?
No. Completing Form W-9 does not determine whether you qualify for the Foreign Earned Income Exclusion (FEIE). Eligibility for the FEIE depends on separate IRS requirements, such as the Physical Presence Test or Bona Fide Residence Test.
Does Form W-9 affect my Foreign Tax Credit claim?
No. Form W-9 is used to provide taxpayer identification information. It does not determine whether you can claim the Foreign Tax Credit or how foreign taxes are calculated on your US tax return.
Can a dual citizen complete Form W-9?
Generally, yes. If you are a US citizen, having citizenship in another country does not usually change your obligation to use Form W-9 when requested as a US person.
What if I do not have my Social Security number available?
If you already have a Social Security number (SSN) but cannot locate it, it is generally best to obtain the correct number before submitting Form W-9. Providing an incorrect taxpayer identification number (TIN) can lead to reporting issues, payment delays, and possible backup withholding.
However, if you have been asked to complete Form W-9 and do not yet have a TIN, IRS instructions generally require you to apply for one immediately. In that situation, you may write “Applied For” in the TIN field, sign and date the form, and provide it to the requester while your application is being processed.
This exception applies to taxpayers who have applied for a TIN but have not yet received it. It does not apply to individuals who already have an SSN but simply do not know or cannot locate the number.
