Вроде тут еще не было этой ссылки -- небольшой шаттеровский FAQ по ситуации:
http://submit.shutterstock.com/forum/abt62287.htmlCan you explain what is happening here? In simple language?US tax law imposes a 30% withholding tax on US source passive income, such as royalties, that are paid to persons who are not citizens or residents of the United States. US tax law requires the person paying the royalties to withhold the tax and pay it to the US Internal Revenue Service. If the person receiving the royalties is a resident of a country that has an income tax treaty with the United States, the withholding tax may be reduced or eliminated. However, to take advantage of the lower withholding tax US tax law requires that the person receiving the royalty payments provide a properly completed Form W-8BEN. US tax law also requires that the person who provides a Form W-8BEN for this purpose have an ITIN.
If the IRS withholds taxes from me and I live in a treaty country, am I also required to pay the full tax rate in my country of residence?Many treaty countries provide relief from double taxation. The details of that relief are addressed in the tax laws of each respective country, but in general, taxes paid to the IRS by Shutterstock on your behalf will usually be reflected in some way in your remaining tax obligation.
The W7 instructions state I must submit tax returns in order to have an ITIN assigned to me. Do I really have to do this? What if I have never filed US taxes?In order to apply for an ITIN, you are only required to fill out the 1-page W7 form and provide (1) proof of your identity and non-U.S. status and (2) a copy of the letter we sent you on 27 May 2009. Under Exception 1(d), on page 6 of the W7 instructions, you are not required to submit any US tax returns with your W7 application. You are only required to fill out the W7 form and provide proof of your identity and non-U.S. status and a printed copy of the letter you received from us. We have been advised that the letter you received will itself satisfy the 1(d) Documentation requirement.
If a contributor is a non-US resident of a country that doesn't have a tax withholding treaty with USA (such as Argentina, for example) does that mean that contributor does not have to fill any forms and Shutterstock by default retains 30% of his earnings?Correct. You are only required to apply for an ITIN and provide a Form W-8BEN if you are eligible for, and wish to claim, a rate of withholding that is less than 30%.
What happens if our W-7 application for an ITIN is rejected? What if the IRS does not issue me an ITIN?You must have an ITIN in order to complete a Form W-8BEN and claim a reduced rate of withholding under an income tax treaty. If you are not a US citizen or resident, and you do not obtain an ITIN and provide us with a Form W-8BEN, US law requires that we withhold 30% from your earnings. We urge you to begin the W7 application process for an ITIN as soon as possible if you live in a treaty country.
Please give us a clear date by which we must complete this process.We are not going to withhold any taxes from the payment scheduled to go out in about 1 week - the early June payment. Our goal is to provide our submitters with enough time and correct information to fill out the appropriate paperwork so that they may benefit from a reduced or zero withholding rate if there is an applicable treaty. As stated earlier, we will be staging the tax documents in a secure area of our submit site. Your first objective should be to obtain an ITIN number.
The W8 instructions seem to imply that we do not need an ITIN.From the W8BEN instructions:
Expiration of Form W-8BEN. Generally, a Form W-8BEN provided without a U.S. taxpayer identification number (TIN) will remain in effect for a period starting on the date the form is signed and ending on the last day of the third succeeding calendar year, unless a change in circumstances makes any information on the form incorrect. For example, a Form W-8BEN signed on September 30, 2005, remains valid through December 31, 2008. A Form W-8BEN furnished with a U.S. TIN will remain in effect until a change in circumstances makes any information on the form incorrect, provided that the withholding agent reports on Form 1042-S at least one payment annually to the beneficial owner who provided the Form W-8BEN. See the instructions for line 6 beginning on page 4 for circumstances under which you must provide a U.S. TIN.
Does this mean we can leave the ITIN field blank and have it expire in 3 years?No. This rule only applies to persons who previously provided a Form W-8BEN without an ITIN because that person was receiving a different category of income. In order to claim a reduced rate of withholding under an income tax treaty, US law states that you must provide us with a Form W-8BEN that includes an ITIN.
If I get an ITIN do I qualify for other US benefits?No. If you are not a US citizen or US resident an ITIN is only used to identify you for US tax purposes.
Do I need to provide a copy of my passport?No. The US Internal Revenue Service will accept other forms of identification to establish your identity and your status as a resident of country with an income tax treaty with the US. Please see the W7 instructions for a complete list of acceptable ID.
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Среди прочего интересная фраза:
Для того чтобы подать заявление на получение ITIN, вам надо:
1. Заполнить первую страницу в форме W7 форме
2. Предоставить доказательство Вашей личности и неамериканских статуса (это копия паспорта, но как её заверять? просто ксерокс не прокатит?)
3.
Предоставить копию письма, которое мы направили вам 27 мая 2009-го года.
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. Иначе это просто смехотворные предложения.