This article discusses the W-8BEN and W-8BEN-E, which are U.S. tax forms required for non-U.S. individuals and entities working on Upwork. Completing these forms allows freelancers to avoid having up to 30% of their earnings withheld for U.S. taxes. Additionally, a "Statement of Source" is required to confirm that work is performed outside the U.S. Freelancers must fill out these forms in their account's tax information section, ensuring accuracy in details such as tax identification numbers and tax residence. Without these forms, earnings cannot be withdrawn, and Upwork may be obligated to withhold taxes. - AI helped create this summary
Did you receive an email asking you to complete or update your W-8BEN, W-8BEN-E, or Statement of Source to confirm that your work for clients on Upwork is done from outside the United States? Or are you unable to withdraw your earnings because these updates are required?
If you only need to confirm your statement of source:
If you previously completed a version of the W-8BEN or W-8BEN-E that did not include a statement of source, you’ll see a separate Statement of source section. You may complete this separately without redoing the entire form. To do so:
- Go to your account's Tax Information > Statement of source
- Review the information and select the box to certify
You’ll see a “Completed” label beside the section after you successfully complete it. If you redo your W-8BEN or W-8BEN-E, you will no longer see a Statement of source section, since a statement of source is now included within those forms.
Location updates
Remember that if you change your address to a new country, you need to update your W-8BEN or W-8BEN-E.
Read the rest of the article to learn more about completing or updating this form.
It is a statement about where a business's money came from or where work was completed to generate funds. In this case, you are confirming that you are not doing work within the U.S.
We need you to confirm your services on Upwork are being physically performed outside the U.S. This important confirmation is currently missing from your W-8BEN or W-8BEN-E or may be outdated.
You will not be able to withdraw your earnings from Upwork until you complete the form.
Also, if you do not complete the required form, we may be required to withhold up to 30% of your earnings on Upwork and send them to the IRS. We will not be able to provide refunds on the withheld funds submitted to the IRS, even if the forms are later completed.
If you were able to read and re-sign the W-8BEN certification and affidavit of unchanged status and do not see a Statement of source section on your Tax information page, you're all set!
If you have a Statement of source section on your Tax information page, you’ll see a Completed label once you’ve successfully completed it. If you have not certified your Statement of source yet, the label will say Not completed.
You cannot withdraw your earnings from Upwork until you submit a completed W-8BEN or W-8BEN-E and Statement of Source.
If you do not complete the required form, we may be required to withhold up to 30% of your future earnings on Upwork and send them to the IRS. We won’t be able to provide refunds on the withheld funds submitted to the IRS, even if the forms are later completed.
You can withdraw funds as soon as you complete the W-8BEN or W-8BEN-E and Statement of Source.
The W-8BEN and W-8BEN-E are U.S. tax forms for non-U.S. Persons. We and the IRS use them to determine whether you live in the U.S. and what taxes, if any, we need to collect from your earnings on Upwork. You must have this form on file before you can withdraw earnings from Upwork.
As long as a valid W-8BEN/W-8BEN-E form is filled out completely, we are not required to withhold U.S. income tax. Without these forms as proof that you are a non-U.S. Person, Upwork may be required to withhold up to 30% of your future earnings on Upwork and send that withholding tax to the IRS.
We cannot give you a refund on taxes that we withhold and send to the IRS, even if you complete the form later.
To complete the W-8BEN or W-8BEN-E, you’ll need to complete three cards in your Tax information.
1. Tax residence: ensure you have a tax address on file
Whether you are completing your W-8BEN or W-8BEN-E as an individual tax filer or as an entity, you need to ensure that you have a tax address on file first. You can enter or update your tax address in the Tax residence section of your Tax information.
When you complete the W-8BEN, you are indicating that you are a non-U.S. taxpayer and cannot select the U.S. as your tax residence.
To edit your tax address after you’ve entered it, select the ✎ edit icon. Enter your updated information and choose Save.
2. Taxpayer identification: start Form W-8BEN or W-8BEN-E as an individual, corporation, or partnership
- Go to Tax information › Taxpayer identification
- Confirm that you are a non-U.S. taxpayer
- Enter your legal name
- Select your federal tax classification from the drop-down box
- Enter your date of birth and country of citizenship if you are filing as an individual, or your country of incorporation if you are filing as a corporation or partnership
When you complete the W-8BEN, you are indicating that you are a non-U.S. taxpayer and cannot enter the U.S. as your country of citizenship or incorporation.
To edit your tax identification information after you’ve entered it, select the ✎ edit. Enter your updated information and choose Save.
3. Tax identification number: finish and certify Form W-8BEN as an individual or Form W-8BEN-E as a corporation or partnership
- Go to your Tax information > Tax identification number
- Provide your tax identification number. This is the number you use for reporting taxes in your country and may be referred to by a different name, such as a PAN number in India, for example. Some countries may also use a National ID number
- Read the Tax Certification, Statement of Source, and Confirmation of Unchanged Status, which includes reviewing the information you have provided, shown in the text box, and the Statement of Source Information. For the Statement of Source, you are confirming that the work you do is outside of the U.S. If you are performing work while physically located in the U.S., please complete a W-9. Per U.S. tax law, you must also let Upwork know if anything has changed on your W-8BEN or W-8BEN-E since you started working on Upwork by updating your W-8BEN or W-8BEN-E
- Electronically sign with your legal name (the date will always default to the date you sign)
- Check the confirmation box at the bottom of the page
- Additionally, please sign the affidavit confirming your status has not changed, with your legal name, and again, the date will also auto default to today’s date
When you complete the W-8BEN, you are indicating that you are a non-U.S. taxpayer and cannot enter the U.S. as your country of citizenship or incorporation.
To edit or update your tax identification number or certification
- Select the ✎ edit icon in the Tax identification section
- Enter your updated information, if needed
- Review the Tax Certification and Confirmation of Unchanged Status and Affidavit of Unchanged Status information, which includes confirmation that you are not doing work in the U.S., and provide your electronic signature.
- Read and sign the Affidavit of unchanged status, then choose Save
Note:
Once you complete and submit your information in the Taxpayer identification and Tax identification number sections, you’ll see “Completed” in the capsule beside each section’s title. If you haven’t done so yet, the capsule will say “Not completed”.
Statement of source
If you previously completed a version of the W-8BEN or W-8BEN-E that did not include a statement of source, you’ll see a separate Statement of source section. You may complete this separately without redoing the entire form. To do so:
- Go to your Tax information > Statement of source
- Review the information and select the box to certify
You’ll see a “Completed” label beside the section after you complete it.
If you completed the Statement of source as part of your W-8BEN or W-8BEN-E certification already, you will not see a separate Statement of source section.
If you redo your W-8BEN or W-8BEN-E, you will no longer see a Statement of source section, since a statement of source is now included within the Tax identification number section.
For any other tax classification, please provide Upwork with your Form W-8BEN or W-8BEN-E — you will not be able to fill out the form on Upwork
Please fill out a complete W-8BEN or W-8BEN-E form along with signature, and send it to the Upwork tax team if you are:
- An entity type other than individual, corporation, or partnership (for a full list, please look at the types provided on the IRS form W-8BEN-E), or;
- An individual or corporation claiming treaty benefits;
For users that fall into these categories, you will have the option to select that you are an “other entity type or claiming treaty benefits”. This option will provide further instructions with more information about these forms and how to submit the signed and completed form to Upwork.
Please consult a local tax professional if you have questions about your tax situation or circumstances. U.S. persons are required to file a Form W-9.
If you cannot complete the certification on the W-8BEN, contact Upwork Support.