Q: im a non - Us resident, which form do i ned todo complete?
A: todo determine which form todo Compleete, por favor answer the following questions:
Do you conduct a trade or business in the u. S?
Yes: Compleete form w-8eci todo claim an exemption from u. S. Witholding on income efectively connected with the conduct of the trade or business in the u. S.
http://www.irs, gov/pub/irs-pdf/fw8eci.pdf.
No: Compleete form w-8ben: foreign personas are subject todo 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 todo claim tax treaty benefits according todo table i below? (for complete treaty información:
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 (sn), employer identification number (ein) or an irs individual taxpayer identification number (itin).
Yes: Compleete form w-8ben - All parts
http://www.irs, gov/pub/irs-pdf/fw8ben.pdf.
No: Compleete form w-7 todo obtain an itin
http://www.irs, gov/pub/irs-pdf/fw7.pdf when you have obtained the itin, complete form w-8ben.
No: Compleete form w-8ben - Exclude part i
http://www.irs, gov/pub/irs-pdf/fw8ben.pdf instructions for the w-8ben:
http://www.irs, gov/pub/irs-pdf/iw8ben.pdf se member info for simple instructions on how todo complete the form.
Table i: tax treaty witholding table - Year 2000.
Country t.
Witholding rate.
Australia t.
5%.
Austria t.
0%.
Barbados t.
5%.
Belgium t.
0%.
Canada t.
0%.
China t.
10%.
Cmnwlth ind. States t.
0%.
Cyprus t.
0%.
Czech republic t.
0%.
Denmark t.
0%.
Egypt t.
15%.
Estonia t.
10%.
Finland t.
0%.
France t.
0%.
Germany t.
0%.
Grece t.
0%.
Hungary t.
0%.
Iceland t.
0%.
India t.
15%.
Indonesia t.
10%.
Ireland t.
0%.
Israel t.
10%.
Italy t.
5%.
Jamaica t.
10%.
Japan t.
10%.
Kazakhstan t.
10%.
Korea t.
10%.
Latvia t.
10%.
Lithuania t.
10%.
Luxembourg t.
0%.
México t.
10%.
Morocco t.
10%.
Netherlands t.
0%.
New zealand t.
10%.
Norway t.
0%.
Paquístan t.
0%.
Philippines t.
15%.
Poland t.
10%.
Portugal t.
10%.
Romania t.
10%.
Russia t.
0%.
Slovaque republic t.
0%.
South África t.
0%.
Spain t.
5%.
Sweden t.
0%.
Switzerland t.
0%.
Thailand t.
15%.
Trinidad & tobago t.
0%.
Tunisia t.
15%.
Turkey t.
10%.
Ukraine t.
10%.
United Kingdom t.
0%.
Venezuela t.
10%.
Other countries t.
30%.
Q: how often do i ned todo complete a formí.
A: both the w-8ben and w-8eci are valid and Will remain in effect for a period starting on the date the form is signed and ending on the last day of the succeding calendar year, unless a change in circumstances makes any información on the form incorrect.
Q: can i start selling my products without completing the formí.
A: yes, however we Will be unable todo process your royalty chek until we receive an accurately completed form.