I’m A Non – US Resident, Which Form Do I Need To Complete?
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
Country | Withholding Rate |
Australia | 5% |
Austria | 0% |
Barbados | 5% |
Belgium | 0% |
Canada | 0% |
China | 10% |
Cmnwlth Ind.States | 0% |
Cyprus | 0% |
Czech Republic | 0% |
Denmark | 0% |
Egypt | 15% |
Estonia | 10% |
Finland | 0% |
France | 0% |
Germany | 0% |
Greece | 0% |
Hungary | 0% |
Iceland | 0% |
India | 15% |
Indonesia | 10% |
Ireland | 0% |
Israel | 10% |
Italy | 5% |
Jamaica | 10% |
Japan | 10% |
Kazakhstan | 10% |
Korea | 10% |
Latvia | 10% |
Lithuania | 10% |
Luxembourg | 0% |
Mexico | 10% |
Morocco | 10% |
Netherlands | 0% |
New Zealand | 10% |
Norway | 0% |
Pakistan | 0% |
Philippines | 15% |
Poland | 10% |
Portugal | 10% |
Romania | 10% |
Russia | 0% |
Slovak Republic | 0% |
South Africa | 0% |
Spain | 5% |
Sweden | 0% |
Switzerland | 0% |
Thailand | 15% |
Trinidad & Tobago | 0% |
Tunisia | 15% |
Turkey | 10% |
Ukraine | 10% |
United Kingdom | 0% |
Venezuela | 10% |
Other Countries | 30% |