Form W-9 and Form W-8 are both used in U.S. tax reporting, but they serve different purposes and apply to different categories of taxpayers. Understanding the distinction is essential to determining which form applies in a given situation.
This page explains the difference between Form W-9 and Form W-8, based on how each form is used under U.S. tax reporting and withholding rules.
What Form W-9 Is Used For
Form W-9 is used to document a payee’s status as a U.S. person and to provide a taxpayer identification number (TIN).
It is provided to the requester and retained for information reporting and withholding determinations. Form W-9 is not filed with the Internal Revenue Service by the payee.
For a general explanation of the form, see IRS Form W-9 explained.
What Form W-8 Is Used For
Form W-8 is used to document non-U.S. (foreign) status for U.S. tax purposes. It allows a payee to certify that they are not a U.S. person and to establish how U.S. withholding rules apply to them.
Different versions of Form W-8 apply depending on the type of foreign person and the nature of the payment.
The Core Difference: U.S. Person vs Foreign Person
The primary distinction between Form W-9 and Form W-8 is the taxpayer’s status.
- Form W-9 applies to U.S. persons, including U.S. individuals and U.S.-organized entities.
- Form W-8 applies to foreign persons, including nonresident aliens and foreign entities.
Only one of these forms applies in a given situation. Providing the wrong form may result in incorrect withholding or reporting.
Why the Correct Form Matters
Requesters rely on Forms W-9 and W-8 to determine whether U.S. withholding applies and how payments must be reported.
If no valid documentation is provided, U.S. tax rules may require the requester to apply presumption rules or withholding based on incomplete information.
Related outcomes are explained in what happens if you don’t provide Form W-9 .
Common Situations That Cause Confusion
Confusion between Form W-9 and Form W-8 often arises when:
- a non-U.S. individual works with a U.S. company;
- a foreign-owned entity has U.S. activities;
- a requester asks for tax documentation without specifying the form.
In these cases, the correct form depends on the payee’s tax status, not on the location of the requester or the payment.
Form W-9 and Form W-8 Are Not Interchangeable
Form W-9 and Form W-8 serve different legal functions. Submitting one form does not substitute for the other.
A U.S. person should not use Form W-8, and a foreign person generally should not use Form W-9.
Related Clarifications
Official Reference
For the official Form W-9 and IRS-issued instructions, see the official Form W-9 reference.