A Form W-8 is a requirement from the U.S. Internal Revenue Service (IRS) that allows non-U.S. individuals and businesses to confirm they are not a U.S. taxpayer. There are different variations to the Form based on who is filling it out and the purpose behind it. Each Form also has a comprehensive set of instructions that explains each aspect of the Form. Below are links to the three main types of Forms that are most relevant to non-U.S. Stripe, along with the corresponding instructions:  

• Form W-8BEN for individuals; instructions

• Form W-8BEN-E for entities; instructions

• Form W-8ECI for earned income that is effectively connected to the U.S.; instructions

Each Form is unique in terms of the various requirements and formats, but there is one common thread - Forms W-8 are for non-U.S. tax residents. In order to simplify the Form W-8 collection process, and to only ask for the specific information Stripe needs in order to be compliant with the IRS, Stripe has created a substitute Form W-8 to confirm a User’s tax residency. This Form can be completed by an individual or an entity and has the instructions on how to complete the Form attached to the Form itself. Below is the substitute Form W-8 Stripe has created for its Users.

This article is neither legal advice nor tax advice. We recommend that you speak to your lawyer or accounting firm with any questions or concerns around tax reporting.