What is a W-8BEN form and when do I need it?

Form W-8BEN is an IRS form used to document that a contractor is a foreign individual (not a US citizen or resident). US companies must collect this form from every foreign contractor before making payments. It certifies the contractor's foreign status and, where applicable, claims treaty benefits to reduce or eliminate US withholding tax. W-8BEN-E is the equivalent for foreign entities rather than individuals.