You will not provide the W-8BEN because that form specifically and explicitly states, Do NOT use this form if You are a U.S. citizen or other U.S. person, including a resident alien individual Instead, you will provide them with a W-9. The W-9 is how you provide them your SSN for tax reporting purposes. You are not required to provide it. But if you do not, then when you sell the closing agent is required by law to withhold a minimum of 20% for income taxes. Depending on the sales price, they could withhold as much as 38% for federal income tax. If your state taxes personal income, they may also be required to withhold s significant percentage for state taxes too. What percentage that would be, would depend on what state you are in and what the taxes rates are in that state for personal income.
