Why do I have to complete a form W-8BEN or W-8BEN-E when my address is obviously outside the U.S?

Address alone does not confirm that you’re not a U.S. Person. For example, U.S. citizens living abroad are still subject to U.S. income tax (and must provide us a Form W-9).

Without the Form W-8BEN, U.S. tax law requires us to withhold up to 30% of your future earnings on Upwork and send the withholdings to the IRS. The W-8BEN confirms that you are not a U.S. taxpayer and not subject to U.S. tax on your earnings.