Short answer
Usually not. If you live and work outside the US, what US clients pay you for that work isn’t US-source income, so the US doesn’t tax it. Upwork and Deel need a Form W-8BEN with your home country’s tax ID, and Fiverr only asks you to confirm you’re not a US person. You need an ITIN only when you have a US tax return to file or a US-source payment to claim a treaty rate on, for example because you did paid work while you were in the US.
What freelance platforms ask non-US freelancers for
Each platform asks you to confirm you’re not a US person. None of the three below asks non-US freelancers for an ITIN.
| Platform | What it asks non-US freelancers for | US tax ID needed? |
|---|---|---|
| Upwork | Form W-8BEN (or W-8BEN-E for a company) in its tax information settings, with the tax ID you use in your own country | No |
| Fiverr | A declaration that you’re not a US person. Fiverr’s W-9 and 1099 process applies only to US-based freelancers | No |
| Deel | A W-8BEN that Deel generates for contractors outside the US with US clients, with your home-country tax ID (Deel says a national ID number might be accepted if you don’t have one) | Only if a treaty claim requires one |
Upwork says all freelancers must complete a W-9 (US persons) or a W-8BEN or W-8BEN-E (non-US freelancers). With a valid form on file, it isn’t required to withhold US tax from your earnings. Without one, it may withhold up to 30% of future earnings, so don’t skip it. Upwork issues 1099-K forms only to freelancers who are US persons.
Fiverr keeps it shorter. If you declare that you’re not a US person, its help center says you’re finished and nothing more is needed from you.
Deel tells contractors that a missing 1099 is expected once they’ve submitted a W-8BEN.
If you get paid out through PayPal or Stripe, those companies have their own verification steps. See ITIN for PayPal and ITIN for Stripe.
Do non-US freelancers pay US tax on Upwork income?
Not on work you do outside the US. The IRS taxes nonresident aliens only on income from US sources and on certain income connected with a US trade or business. Pay for personal services is sourced to the country where you perform the work, not where the client is based or where the money comes from.
So a designer in Lisbon working for a client in Texas through Upwork has Portuguese-source income. The US doesn’t tax it, and you report it at home. The W-8BEN is how you show the platform that this applies to you.
That changes for any days you work while physically in the US. Pay for those days is US-source income, and you may have a US return to file. The next sections cover that.
The W-8BEN in five minutes
The W-8BEN is a one-page IRS form that certifies you’re not a US person. You give it to the platform or client that asks for it. You don’t send it to the IRS. On Upwork you complete it online in your tax information settings.
The fields that trip people up
- Line 3: permanent residence address
- Your home address
- Not a PO box, a bank or a mailing-only address
- Line 5: US taxpayer ID
- Usually blank
- Only if you already have an SSN or ITIN
- Line 6a: foreign tax ID
- Your home-country tax number
- For example a PAN in India
- How long it lasts
- 3+ years
- Until December 31 of the third calendar year after the year you sign
A few points from the IRS instructions:
- Line 5 can stay empty. The IRS says a W-8BEN without a US taxpayer ID is still valid for declaring that you’re a foreign person.
- Line 6a is where your own tax number goes. Upwork asks for “the number you use for tax reporting in your country”. Our foreign TIN guide explains what counts.
- Part II (treaty benefits) is for US-source income. It lets you claim a lower treaty rate on income the US would otherwise tax, such as royalties. Pay for work done outside the US isn’t taxed in the first place, so most freelancers have nothing to claim there.
- Update it if your country of residence changes, or before it expires.
The W-8BEN guide covers the form in more detail.
Do you need an ITIN? Usually not. Here’s when you do
The IRS issues an ITIN only for a federal tax purpose. You can’t get one just for credibility with clients or to build US credit, and none of the platforms above asks for one. You need one in these situations:
| Situation | Why an ITIN comes in |
|---|---|
| You did paid work while you were in the US, for example on a client visit | Pay for those days is US-source income. You may have to file Form 1040-NR, or claim a treaty exemption on Form 8233, and both need a US taxpayer ID. |
| You earn US-source royalties, such as licensing designs, photos or software | The US withholds 30% unless you claim a treaty rate. You can claim it with your foreign tax ID; without one, the W-8BEN instructions say you generally need an ITIN. |
| You’re married to a US citizen or resident and want to file jointly | The election to be treated as a US resident needs a taxpayer ID for each spouse. |
| US tax was withheld from you by mistake | You get it back by filing Form 1040-NR, which needs a taxpayer ID. |
Working while in the US also raises an immigration question: whether your visa or entry status allows it. An ITIN doesn’t authorize work in the US and doesn’t change your immigration status.
If one of these applies, you usually apply by sending Form W-7 with the tax return that needs the number. How to apply for an ITIN explains the process, and TheITINapp can prepare and file the W-7 for you.
US clients paying you directly
A US company that pays you directly, outside a platform, will normally ask for a W-8BEN rather than a Form W-9. Give it the same information you’d give Upwork. The client keeps the form on file, and the IRS lets a payer rely on a properly completed W-8BEN to treat you as a foreign person.
Don’t sign a W-9 because a client’s onboarding system defaults to it. The IRS says the W-9 is for US citizens and other US persons, and signing one tells the client you’re a US person.
If you’re thinking of forming a US company to invoice clients, that’s a separate question with its own filing rules. ITIN vs EIN explains which number belongs to you and which to a company.
Next steps
For most freelancers the whole job is the W-8BEN:
- Complete Form W-8BEN in your Upwork tax settings, or when a client or platform asks for it
- Enter your home-country tax number on line 6a and leave line 5 blank if you have no SSN or ITIN
- Report the income to your own tax authority
- Keep a record of any days you worked while in the US
- Apply for an ITIN only if one of the situations above applies
Our ITIN guides cover the other situations where nonresidents need a number.
Common questions
Do non-US freelancers pay US tax on Upwork income?
Do I need an ITIN to work on Upwork?
Which tax form do non-US freelancers submit?
When would a freelancer need an ITIN?
What if my country doesn’t issue tax ID numbers?
Will Upwork or Fiverr send me a 1099?
Sources
- Upwork: Tax information for freelancers
- Upwork: How to complete Form W-8BEN or W-8BEN-E
- Upwork: Manage US tax forms
- Fiverr: W-9 collection
- Deel: Frequently asked questions about US tax forms
- Deel: Guide to tax Form W-8BEN (US)
- IRS: Instructions for Form W-8BEN (Rev. October 2021)
- IRS: Taxation of nonresident aliens
- IRS: Publication 519 (2025), U.S. Tax Guide for Aliens
- IRS: Delays in issuing SSNs to aliens by the Social Security Administration
- IRS: Instructions for Form 8233
Checked against these sources on September 16, 2026.