I’m A Non – US Resident, Which Form Do I Need To Complete?

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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%