W-8BEN basics for African contractors.

What the W-8BEN is

Form W-8BEN is a US Internal Revenue Service (IRS) form for individuals who are not US citizens or residents. It tells a US payer that you are a foreign person, so they know how to treat payments to you for US tax purposes.

You give it to the company or platform paying you. You do not send it to the IRS.

Why your client asks for it

US companies and payment platforms must collect it before paying foreign contractors. Without it, they may hold your payment or withhold US tax from it. Most platforms, including Deel, Payoneer and many marketplaces, ask you to complete it online during setup.

What goes on it

• Part I: your name, country of citizenship, permanent residence address, and usually a foreign tax identification number from your own country, such as your TIN or KRA PIN.
• Part II: a claim under a tax treaty, only if your country has an income tax treaty with the US and it applies to your income. Many African countries do not have one; South Africa, Egypt, Morocco and Tunisia are among those that do.
• Part III: your signature and date.

Key points to know

• For services you perform physically outside the US, income is generally not US-source, which is why many contractors abroad have no US tax withheld. Your own country's tax rules still apply.
• A W-8BEN generally stays valid until the end of the third calendar year after you sign it, unless your details change. Update it if you move country.
• Never complete a W-9 unless you are a US person. That form is for US citizens and residents.

This guide is general information, not tax advice. Rules change and your situation may differ; for anything unclear, speak to a qualified tax adviser in your country.