I am an International Student working as a freelance as a part of my OPT. I am filling a W-8BEN form as requested by the company in order to pay me.

When filling the W-8BEN, should I write my address back in Spain as a Permanent Address or should I list my U.S. address instead, since I've been living here for 3 years?

I do pay taxes in Spain but only for freelance jobs for Spanish companies, and I also filled taxes the last two years in the U.S as a student working on-campus.

I really appreciate your help and advice.

Best,

Ruth.

Redundant question; see answers on other post.