To determine which form to complete, please answer the following questions:

Do you conduct a trade or business in the U.S.?

Yes:   Complete Form W-8ECI to claim an exemption from U.S. withholding on income effectively connected with the conduct of the trade or business in the U.S. http://www.irs.gov/pub/irs-pdf/fw8eci.pdf

No:   Complete Form W-8BEN: Foreign persons are subject to U.S. tax at a 30% rate on income (royalties) they receive from U.S. sources unless you are claiming treaty benefits for copyright royalties.

Do you want to claim tax treaty benefits according to Table I below? 

 (For complete treaty information: http://www.irs.gov/pub/irs-pdf/p901.pdf)

Yes:  Do you have a U.S. taxpayer identification number (TIN)?

It is a social security number (SSN), employer identification number (EIN) or an IRS individual taxpayer identification number (ITIN).

Yes:  Complete Form W-8BEN – All Parts   http://www.irs.gov/pub/irs-pdf/fw8ben.pdf

       No:  Complete Form W-7 to obtain an ITIN http://www.irs.gov/pub/irs-pdf/fw7.pdf When you have obtained the ITIN, complete Form W-8BEN.

No: Complete Form W-8BEN – Exclude Part II http://www.irs.gov/pub/irs-pdf/fw8ben.pdf Instructions for the W-8BEN: http://www.irs.gov/pub/irs-pdf/iw8ben.pdf

Table I: Tax Treaty Withholding Table – Year 2000