Author Topic: Is ITIN required for tax treaty benefits in foreign country ? (Read 3381 times)

total · « **on:** January 27, 2020, 15:54 »

Hello,
I am selling some images for about ten years now. When I started, I needed ITIN number to claim tax treaty benefits (otherwise US sales was cut by 30% - I am from EU - Czech Republic). How is it now? Do I still need ITIN (I am asking because my ITIN will expire soon, so I want to know if I need to get a new one).
Thanks for help

Mimi the Cat · « **Reply #1 on:** January 27, 2020, 17:49 »

Quote from: total on January 27, 2020, 15:54

Hello,
I am selling some images for about ten years now. When I started, I needed ITIN number to claim tax treaty benefits (otherwise US sales was cut by 30% - I am from EU - Czech Republic). How is it now? Do I still need ITIN (I am asking because my ITIN will expire soon, so I want to know if I need to get a new one).
Thanks for help

If you are completing a W-8BEN tax form then no you do not need an ITIN you merely use your local tax identification number like a national insurance number or similar in the Foreign tax identifying number (box number 6)

Most of the agencies like Shutterstock and Adobe Dreamstime etc allow you to complete your details using their online tax forms. Those forms do not require an ITIN.

You mentioned "When I started, I needed ITIN number to claim tax treaty benefits" however I would say you were incorrect and never needed an ITIN unless of course if you were residing in the USA at the time.

total · « **Reply #2 on:** January 27, 2020, 19:12 »

without ITIN some agencies really took 30% of US sales few years back

SpaceStockFootage · « **Reply #3 on:** January 27, 2020, 21:21 »

Quote from: total on January 27, 2020, 19:12

without ITIN some agencies really took 30% of US sales few years back

Without an ITIN or a Foreign Tax ID number (I.e. a Czech Tax ID Number).

Mimi the Cat · « **Reply #4 on:** January 28, 2020, 04:03 »

Quote from: total on January 27, 2020, 19:12

without ITIN some agencies really took 30% of US sales few years back

Which agencies? Do clarify.

As I said above you don't need an ITIN if you are a foreign contributor. Just complete the W-8BEN form and so long as your country has a tax treaty with the USA you'll
be subject to that.

total · « **Reply #5 on:** January 28, 2020, 12:07 »

Dont remember all of them, but shutterstock required ITIN number about 10 years ago from me.

panicAttack · « **Reply #6 on:** January 29, 2020, 04:21 »

if your country have tax treaty you dont need ITIN, just your local tax id. you will be subject to percent of withheld tax your country have signed with US (0-5-10% depends on country)

But if you want your withheld tax back, you need ITIN. My country dont have tax treaty so I loose 30% of us based income but get that back every year.

Problem is that IRS is only sending refund checks for foreign person and banks from my country dont accepted them anymore, but it's another and very long ugly story....