The form family, in one table
| Form | Who signs it | What it certifies |
|---|---|---|
| W-9 | US persons (citizens, residents, US-taxed entities) | "I'm a US taxpayer, here's my TIN; don't withhold." |
| W-8BEN | Foreign individuals | "I'm a non-US individual, withhold per the rules/treaty." |
| W-8BEN-E | Foreign entities | The entity version of the above |
| W-8ECI | Foreign persons with US effectively-connected income | "This income is US business income, I file US returns on it; don't withhold." |
The answer for a foreign-owned single-member LLC
Your Wyoming LLC is a disregarded entity: for US tax, it doesn't exist separately, you do. The IRS's rule for disregarded entities is that the beneficial owner certifies, not the wrapper. So the standard answer is:
✅You provide your own W-8BEN, the individual form
Your name as beneficial owner, your non-US address, your non-US tax residency, with the LLC's name noted on line 7 (reference field) so the client can match the form to the vendor account. Not a W-9 in the LLC's name, and not a W-8BEN-E (your LLC isn't a foreign entity, it's a US entity that tax law looks straight through).
The exceptions: if your LLC elected corporate taxation (Form 8832), it's no longer disregarded, it's a US corporation and provides a W-9. And a genuinely foreign company (a non-US Pvt Ltd invoicing US clients directly) provides the W-8BEN-E.
Why not a W-9, when the LLC is a US company?
Because the W-9 certifies that the payee is a US taxpayer, and for a disregarded LLC the payee, the person actually taxed, is you, a non-resident. Signing a W-9 as if the income were US-taxed when your position is that it isn't creates a contradiction between your certification and your (correct) tax filings. It usually goes unnoticed. It's still the wrong document bearing your signature, and cleanup beats explanation.
The 30% withholding question, why your invoices usually aren't touched
The 30% rate everyone fears applies to FDAP income, passive-type US-source payments like royalties, dividends and certain interest. Compensation for services is sourced where the work is performed. You work in your home country, so your service fees are foreign-source income, outside US withholding entirely, whatever form you file. That's the real reason most non-US freelancers and agencies never see a dollar withheld: not the treaty, just sourcing. Where withholding genuinely bites: royalties (software licensing structured as royalty, content licensing, app-store payment models vary), US-source interest, and platforms that blanket-withhold when they have no form on file, which is why you send the W-8BEN promptly instead of ignoring the email.
Claiming your country's tax treaty with the US
When you do have US-source income the treaty helps with, Part II of the W-8BEN claims it: your home country residency, and the article that fits, commonly Article 12 (royalties and fees for included services, reducing 30% to 15% or 10%) or Article 7/15 (business profits and independent services: no US tax without a permanent establishment / fixed base). If none of your income is US-source, you file the W-8BEN with Part I only and skip the treaty machinery entirely.
What to do when the client pushes back
Some AP departments insist "US vendor = W-9" because their software says so. Don't argue tax law with a vendor-onboarding portal; send a two-line explanation: "The LLC is a disregarded entity owned by a non-US person; per the W-9/W-8 instructions the beneficial owner certifies, so attached is my W-8BEN referencing the LLC." That sentence resolves 90% of pushback because it's exactly what their escalation contact will conclude. For the rest, our team drafts the response, this exact email thread is a weekly occurrence for our clients, and no, it has never cost anyone the contract.
