Treas. Reg. 1.1441-1(e)(4)(ii)(A): how long a Form W-8 stays valid (26 CFR 1.1441-1(e)(4)(ii)(A)(1))
A holder's Form W-8BEN-E lasts until the end of the third calendar year after it is signed, or until something on it changes, so a holder renews it about every three years.
Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text
In the source's own words
“will remain valid until the earlier of the last day of the third calendar year following the year in which the withholding certificate is signed or the day that a change in circumstances occurs that makes any information on the certificate incorrect.”
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