Not in the US but paid by US clients? Form W-8BEN, US withholding and getting credit at home (UK, Canada)

A US client or platform asks you for a tax form before it pays you, and the form it means is usually Form W-8BEN, not the Form W-9 that US freelancers give. Here's what the IRS says about that form, when US tax can be taken from your pay, and what HMRC and the CRA say about tax you've already paid abroad.

General information, not tax or legal advice. Not written or reviewed by a lawyer or an accountant. The short answer, the side-by-side summary, the steps, the checklist, the wording to copy and all the other wording are ours; the official items come from the US, UK and Canadian government pages linked below. This page is for a self-employed person working on their own who is not a US citizen or US resident. It doesn't cover companies (which use a different form), partnerships, employees, students, US citizens living abroad, US state taxes, Quebec, or the tax rules of countries other than the US, the UK and Canada. It doesn't tell you whether you are a US resident for tax. Official pages were read on 2026-10-18.

The short answer

1. Which form: if you're not a US person, a US client will usually ask for Form W-8BEN instead of Form W-9. You give it to the client, not to the IRS.
2. Where you work matters: the IRS treats pay for services as coming from where the work is done. Work you do outside the US is normally not taxed by the US, and US tax shouldn't be withheld from it.
3. Work done while you're in the US is different: tax can be withheld unless an exemption applies. This page doesn't cover that in detail.
4. If US tax was taken anyway, ask the client why, and keep the statement it sends. A US nonresident return can claim a refund.
5. At home, you report the income as usual. If US tax was really due, the UK gives Foreign Tax Credit Relief and Canada a foreign tax credit, both capped; tax taken above what a treaty allows generally isn't credited at home, so you'd ask the US for it back.
6. Keep a copy of every form you sign and note when it expires.

On this page

• 1. Which form: Form W-9 or Form W-8BEN?
• 2. Filling in the W-8BEN
• 3. Is any US tax due?
• 4. If US tax was withheld
• 5. United Kingdom: HMRC
• 6. Canada: the CRA
• 7. Side by side
• 8. Step by step
• 9. Wording to copy
• 10. Checklist
• Free tools and kits
• Where the sources differ
• When to get advice
• Related
• Sources

1. Which form: Form W-9 or Form W-8BEN?

• Who gives it: "Give Form W-8 BEN to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding." "Submit Form W-8 BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding." (IRS: About Form W-8BEN, page date 02-Oct-2026).
• Who shouldn't use it: "Do not use Form W-8BEN if you are described below."
  • You are a foreign entity documenting your foreign status, documenting your chapter 4 status, or claiming treaty benefits. Instead, use Form W-8BEN-E.
  • You are a U.S. citizen (even if you reside outside the United States) or other U.S. person (including a resident alien individual). Instead, use Form W-9 to document your status as a U.S. person.
  • You are acting as a foreign intermediary (that is, acting not for your own account, but for the account of others as an agent, nominee, or custodian). Instead, provide Form W-8IMY.
  • You are a nonresident alien individual who claims exemption from withholding on compensation for independent or dependent personal services performed in the United States. Instead, provide Form 8233 or Form W-4.
  • You are receiving income that is effectively connected with the conduct of a trade or business in the United States, unless it is allocable to you through a partnership. Instead, provide Form W-8ECI. If any of the income for which you have provided a Form W-8BEN becomes effectively connected, this is a change in circumstances and Form W-8BEN is no longer valid with respect to such income. You must file Form W-8ECI. See Change in circumstances, later.
  • You are the trustee of a foreign trust. Instead provide Form W-8BEN-E or Form W-8IMY for the trust.
  (IRS: Instructions for Form W-8BEN (10/2021), page date 30-Apr-2026). If you are a US person, see our Form W-9 guide.
• Payment platforms: "You should provide Form W-8BEN to a payment settlement entity (PSE) requesting this form if you are a foreign individual receiving payments subject to reporting under section 6050W (payment card transactions and third-party network transactions) as a participating payee." Platform reporting is covered in our payment apps guide.
• When to send it: "Provide Form W-8BEN to the withholding agent or payer before income is paid or credited to you. Failure to provide a Form W-8BEN when requested may lead to withholding at the foreign-person withholding rate of 30% or the backup withholding rate under section 3406."
• Where it goes: "Do not send Form W-8BEN to the IRS. Instead, give it to the person who is requesting it from you."

Our international clients guide has a short note on this form alongside currency and exchange rates: invoicing international clients.

2. Filling in the W-8BEN

The lines that matter most for a freelancer, from the Instructions for Form W-8BEN (10/2021). Read the full instructions before you sign.

• Country of citizenship: "Enter your country of citizenship."
• Your address: "Your permanent residence address is the address in the country where you claim to be a resident for purposes of that country’s income tax." "Do not show the address of a financial institution, a post office box, or an address used solely for mailing purposes." "Enter your mailing address only if it is different from the address you show on line 3."
• Tax numbers: "To claim certain treaty benefits, you must complete line 5 by submitting an SSN or ITIN, or line 6 by providing a foreign tax identification number (foreign TIN)." "In addition, you may provide the FTIN issued to you by your jurisdiction of tax residence on line 6a for purposes of claiming treaty benefits (rather than providing a U.S. TIN on line 5, if required)."
• The treaty part: "If you are claiming treaty benefits as a resident of a foreign country with which the United States has an income tax treaty for payments subject to withholding under chapter 3 or under section 1446(a) or (f), identify the country where you claim to be a resident for income tax treaty purposes." For business profits: "Persons claiming treaty benefits on business profits or gains that are not attributable to a permanent establishment must complete this line." "You must also include the relevant treaty article." Our reading: if you do all the work outside the US, the pay isn't US-source income (section three), so there is normally nothing for a treaty to reduce. Some clients' forms still ask for the treaty part; ask an adviser before you sign a treaty claim.
• Signing: "Form W-8BEN must be signed and dated by the beneficial owner of the amount subject to withholding or the account holder of an FFI (or an agent with legal authority to act on the person’s behalf)." "Simply typing your name into the signature line is not an electronic signature."
• How long it lasts: "Generally, a Form W-8BEN will remain in effect for purposes of establishing foreign status for a period starting on the date the form is signed and ending on the last day of the third succeeding calendar year, unless a change in circumstances makes any information on the form incorrect."
• When something changes: "If a change in circumstances makes any information on the Form W-8BEN you have submitted incorrect, you must notify the withholding agent, payer, or FFI with which you hold an account within 30 days of the change in circumstances and you must file a new Form W-8BEN or other appropriate form." "However, if you use Form W-8BEN to claim treaty benefits, a move to the United States or outside the country where you have been claiming treaty benefits is a change in circumstances."
• Time spent in the US: "You may be a U.S. resident for tax purposes depending on the number of days you are physically present in the United States over a 3-year period." If you spend long periods there, ask an adviser before you sign.

3. Is any US tax due?

• Where the work is done: "The place, where the personal services are performed, generally determines the source of the personal service income, regardless of where the contract was made, or the place of payment, or the residence of the payer." (IRS: Source of income, personal service income, page date 06-Feb-2026).
• Only US-source income: "A nonresident alien (NRA) generally is subject to U.S. income tax only on income from U.S. sources." In the IRS summary table, the source of "Business income: Personal services" is "Where services performed" (IRS: Nonresident aliens, sourcing of income, page date 18-Aug-2026).
• Work done outside the US: "Foreign source income (non-U.S. source income) paid to a nonresident alien is normally not subject to U.S. tax under either chapter 3 or 4." "Income from sources outside of the United States is exempt from NRA withholding under Internal Revenue Code Section 1441(a)." "It is normally not required to be reported on an information return." (IRS: Foreign source income, no reporting required, page date 14-Mar-2026).
• Work done in the US: "Generally, employers or payers must withhold tax at the 30 percent rate on compensation paid to a nonresident alien (NRA) individual for labor or personal services performed in the United States (U.S.) unless that pay is specifically exempted from NRA withholding or subject to graduated withholding under Internal Revenue Code (IRC) 3402." "Independent personal services (a term commonly used in tax treaties) are personal services performed by an independent NRA contractor as contrasted with those performed by an employee." (IRS: Pay for personal services performed, page date 18-Aug-2026). The instructions above point to Form 8233 for a treaty exemption on that pay; we did not check it.
• The general rate: "Generally, a foreign person is subject to U.S. tax on its U.S. source income." "Most types of U.S. source income received by a foreign person are subject to U.S. tax of 30%. A reduced rate, including exemption, may apply if an Internal Revenue Code Section provides for a lower rate, or there is a tax treaty between the foreign person's country of residence and the United States." (IRS: NRA withholding, page date 14-Mar-2026). The form instructions list US-source "Compensation for, or in expectation of, services performed" among the income it applies to.
• Tax treaties: "Under these treaties, residents (not necessarily citizens) of foreign countries may be eligible to be taxed at a reduced rate or exempt from U.S. income taxes on certain items of income they receive from sources within the United States." "Some states honor the provisions of U.S. tax treaties and some states do not." (IRS: Tax treaties, page date 10-Jan-2026).

Who counts as an independent contractor rather than an employee is a separate question: see employee or contractor.

4. If US tax was withheld

• The statement: "Use Form 1042-S to report:"
  • Income and amounts withheld as described in the Instructions for Form 1042-S.
  (IRS: About Form 1042-S, page date 15-Sep-2026).
• Getting it back: "You must also file an income tax return if you want to:" "Claim a refund of overwithheld or overpaid tax". "Nonresident aliens who are required to file an income tax return must use Form 1040-NR, U.S. Nonresident Alien Income Tax Return." (IRS: Taxation of nonresident aliens, page date 17-Feb-2026).
• Our suggestion first: ask the client why tax was taken, tell it in writing where you did the work, and send a fresh form if yours was missing or out of date.
• At home: HMRC limits relief to what a treaty allows and gives none where the treaty says to claim the tax back from the other country; the CRA says withholding above the treaty rate isn't foreign tax paid and should be refunded by the foreign tax authority (sections five and six).

5. United Kingdom: HMRC

• Foreign income: "If you are UK resident, you’ll normally pay tax on your foreign income." "Foreign income is anything from outside England, Scotland, Wales and Northern Ireland." (GOV.UK: Tax on foreign income, page date 2014-12-08). Our reading: fees from a US client for work you do in the UK are part of your self-employment income on your return like any other client's; see UK Self Assessment for freelancers. We didn't find an HMRC page that says this in so many words, so check with an adviser if you're unsure.
• If you've paid tax abroad: "You can usually claim Foreign Tax Credit Relief when you report your overseas income in your tax return." "How much relief you get depends on the UK’s ‘double-taxation agreement’ with the country your income’s from." "You may not get back the full amount of foreign tax you paid. You get back less if either:"
  • a smaller amount is set by the country’s double-taxation agreement
  • the income would have been taxed at a lower rate in the UK
  "You cannot claim this relief if the UK’s double-taxation agreement requires you to claim tax back from the country your income was from." (GOV.UK: Tax on foreign income, if you're taxed twice, page date 2014-12-08).
• How relief is worked out: "If you’ve paid foreign tax on income received or capital gains made that are also taxable in the UK, you may be able to claim relief for the foreign tax paid." "You may also need to fill in the foreign supplementary pages (SA106), to record the amount of income and gains on which foreign tax was paid and claim relief." "Essentially, if a DTA gives exclusive taxing rights to the UK, no foreign tax is payable and so there is no question of relief." "Alternatively, a DTA may restrict the amount of foreign tax payable, which will affect the amount of relief you can claim." "For both income and capital gains, the same principles apply when claiming FTCR. The tax credit in the UK is the lower of the:"
  • foreign tax paid (or allowed by the DTA as in example 1) on the income or capital gain
  • UK tax liability on the income or capital gain
  "You can choose between FTCR or deduction relief, depending on which is most beneficial." (HMRC helpsheet: Relief for Foreign Tax Paid 2026 (HS263), page date 2026-04-06).
• Residents only: "If you’re not a resident of the UK, the Isle of Man or the Channel Islands, you will not be entitled to relief against UK tax and should not be completing the foreign pages."
• The treaty: GOV.UK lists "Tax treaties and related documents between the UK and USA." including the 2001 UK-USA Double Taxation Convention as amended by the 2002 protocol (GOV.UK: USA tax treaties, page date 2021-08-09). We did not read the treaty itself.

6. Canada: the CRA

• Worldwide income: "Residents of Canada are generally taxed on their worldwide income." (CRA: Income Tax Folio S5-F2-C1, Foreign Tax Credit, page date 2026-03-31). Your US client income goes on your usual statement of business or professional activities: see our guide for Canadian freelancers.
• The credit: "You may be able to claim the foreign tax credit if you paid foreign income or profit taxes on income you earned outside Canada and reported on your Canadian tax return." "A tax treaty with another country may affect whether you are eligible for this credit." "Generally, you can claim the foreign tax credit if:"
  • You were a resident of Canada at any time in the year
  • You included on your Canadian tax return income from sources outside Canada that you paid non-business or business taxes on to a foreign country
  (CRA: Line 40500, federal foreign tax credit, page date 2026-08-14).
• How much: "In most cases, for each foreign country, you can claim whichever amount is less:"
  • The foreign income tax you actually paid
  • The tax otherwise payable in Canada on your net income from that country
  "Foreign income and foreign taxes must be converted to Canadian dollars."
• The forms: "Complete Form T2209, Federal Foreign Tax Credits, to calculate your federal foreign tax credits." The form page says: "Complete this form to calculate the federal foreign tax credit." (CRA: Form T2209, Federal Foreign Tax Credits, page date 2026-01-20). Outside Quebec, the provincial or territorial credit uses Form T2036. "Claim the foreign tax credit on your federal tax return and your provincial or territorial Form 428."
• Tax taken above the treaty rate: "If, for example, a resident of Canada receives income from sources in another country which has been subject to withholding tax at a rate in excess of the rate specified in a treaty between Canada and that country, such excess is not considered to be foreign tax paid for the year for purposes of the foreign tax credit. The maximum credit allowed will be determined on the basis of the treaty rate and the taxpayer should seek a refund of the excess withholding tax from the foreign revenue authorities."
• Treaties: "The main purposes of tax treaties are to avoid double taxation and to prevent tax evasion." Among other things, the CRA says they "limit tax of one country on business income of a resident of the other country to that income from a permanent establishment in the first country" (CRA: Tax treaties, page date 2013-06-05).

7. Side by side

Our summary of sections one to six, not official wording.

8. Step by step

Our order of steps, based on sections one to six — not an official checklist.

1. Check that you are not a US person. US citizens and US residents, wherever they live, give the client the US-person form instead.
2. If you work through your own company, the company uses the entity version of the form, not the individual one.
3. Fill in the individual foreign-status form with your legal name, country of citizenship and your permanent home address abroad, not a post office box.
4. Leave the treaty part blank unless you know you need it, and ask an adviser before you sign a treaty claim.
5. Sign and date it, then send it to the client or platform that asked for it, not to the IRS.
6. Tell the client where you do the work. If all of it happens outside the US, say so in writing.
7. Check the first payment: if less arrived than you invoiced and the client says US tax was withheld, ask why and for the withholding statement.
8. Report the income at home on your usual self-employment pages, converted into your home currency.
9. If US tax was really due and paid, claim relief in the UK or a foreign tax credit in Canada; reclaim any excess from the US.
10. Diarise when each form expires and send a new one if anything on it changes.

9. Wording to copy

Replace everything in [brackets]. This is ours, not from any agency, and it's not legal or tax advice. Only say you work outside the US if it's true.

Sending the form to a US client

Subject: Tax form for [client or company name]

Hi [first name],

As requested, attached is my signed IRS foreign-status form for individuals.

I'm not a US person. I live in [country] and I do all the work for you from [country], outside the United States.

If your team thinks any US tax needs to be withheld from my invoices, please tell me before the next payment so we can check it together.

Thanks,
[your name]
[your business name, if any]

A record for your files

US client tax form record (for my files)
Client: [client name]
Form sent: [form name], signed on [date], sent to [person or platform] on [date]
Valid until: [date the form expires]
Treaty claim made on the form: [none / country and article]
Where I did the work: [country or countries]
US tax withheld: [none / amount] [currency code], statement received on [date]
Refund or credit claimed: [none / where and when]
Next check: [date]

10. Checklist

Our summary of the official pages above, not an official checklist.

• A copy of every foreign-status form you signed, with the date and who you sent it to
• The date each form expires
• A note of where you did the work for each US client
• Your invoices and the amounts that actually arrived
• Any withholding statement a US client or platform sent you
• Proof of any US tax paid or refunded
• Your home-currency conversions and the rate source you used
• Any relief or credit you claimed at home, and the working

Free tools and kits

• Our free invoice generator runs in your browser and works in any currency; nothing you type is sent or saved. It doesn't fill in tax forms.
• Our paid Freelance Billing Kit by Small Rows (US$12, one-time) keeps what you bill and what arrives: the Invoices tab lists each invoice's number, client, issue date, amount paid and paid date, in the one currency you set for the file. It has no column for tax a client withholds, and it doesn't fill in or store tax forms, work out US withholding or a foreign tax credit, or file anything.
• All three kits together: the All-Kits Bundle by Small Rows (US$24, one-time).

Where the sources differ

• Form instructions date: the IRS page we read is the Instructions for Form W-8BEN (10/2021); its page was reviewed recently, and the About page lists recent developments as "None at this time." Check the IRS site for a newer revision before you fill it in.
• The treaty part for work done abroad: the instructions describe treaty claims for payments subject to withholding, while the IRS pages above say pay for work done outside the US is normally not subject to US tax. Our reading is that a freelancer working only from abroad normally has nothing to claim; we couldn't find an IRS page that says so for this case.
• UK, foreign income or trading income: GOV.UK's definition of foreign income is about where income comes from; we didn't find an HMRC page saying how fees from a US client for work done in the UK are classed. Our reading is that they are part of your trade's income; check with an adviser.
• Canada, business-income tax: the CRA folio says "A foreign income or profits tax is recognized as BIT only to the extent that it pertains to income from a business carried on outside Canada." ("BIT" is business-income tax). Our reading is that US tax taken from work you did in Canada may not count as business-income tax, and the folio says tax above the treaty rate isn't foreign tax paid at all. If US tax was taken, ask the CRA or an adviser how to treat it.
• Old page dates: the two GOV.UK foreign income pages carry a page date from years ago in their metadata, and the CRA tax treaties page is older still; the text we quote may have been updated since.
• What we did not check: the full text of the UK and Canadian treaties with the US; the form for a treaty exemption on work done in the US; working in the US, US residence tests and visas; how payers correct over-withholding; US state taxes; companies and their entity form; the HMRC foreign pages notes; Canada's deduction for foreign tax instead of a credit and the provincial forms in detail; Quebec; other countries' rules.

When to get advice

• a client or platform wants you to make a treaty claim on the form;
• US tax has been taken from your pay;
• you do some of the work while you're in the US, or spend long periods there;
• you're a US citizen, a green card holder or a dual citizen;
• you work through a company, or you live in one country and are a citizen of another;
• you're not sure whether to claim relief at home or a refund from the US.

Talk to an accountant or a tax adviser where you file. This page is general information only.

Related

• How to invoice international clients
• Form W-9 for US freelancers
• The form US clients file about the US freelancers they pay
• Payment apps and platform reporting
• UK Self Assessment for freelancers
• Canadian self-employment statement for freelancers
• Sole trader vs limited company, LLC or corporation

Sources

• United States: IRS: About Form W-8BEN (page date 02-Oct-2026) · IRS: Instructions for Form W-8BEN (10/2021) (page date 30-Apr-2026) · IRS: Source of income, personal service income (page date 06-Feb-2026) · IRS: Nonresident aliens, sourcing of income (page date 18-Aug-2026) · IRS: Foreign source income, no reporting required (page date 14-Mar-2026) · IRS: Pay for personal services performed (page date 18-Aug-2026) · IRS: NRA withholding (page date 14-Mar-2026) · IRS: Tax treaties (page date 10-Jan-2026) · IRS: Taxation of nonresident aliens (page date 17-Feb-2026) · IRS: About Form 1042-S (page date 15-Sep-2026)
• United Kingdom: GOV.UK: Tax on foreign income (page date 2014-12-08) · GOV.UK: Tax on foreign income, if you're taxed twice (page date 2014-12-08) · HMRC helpsheet: Relief for Foreign Tax Paid 2026 (HS263) (page date 2026-04-06) · GOV.UK: USA tax treaties (page date 2021-08-09)
• Canada: CRA: Line 40500, federal foreign tax credit (page date 2026-08-14) · CRA: Form T2209, Federal Foreign Tax Credits (page date 2026-01-20) · CRA: Income Tax Folio S5-F2-C1, Foreign Tax Credit (page date 2026-03-31) · CRA: Tax treaties (page date 2013-06-05)

Checked 2026-10-18. Found a mistake? Tell us via Support.