Hi!

I want to join CreateSpace (an on-demand publishing service that belongs to Amazon.com).

I'm not a US citizen, nor a US-resident. I'm a foreigner, living abroad.I need to get a ITIN number.
Here's why (copy of an email from CreateSpace)

"We are required to report your earned royalties to the Internal Revenue Service for all members living inside and outside the United States. If you currently reside in the United States, you must provide us with a Tax ID number, payee address and business type before your title can go live and be available for purchase."

So here's my problem: I really don't know how to fill the W7 form. Since it's royalty, should I check box H and report exception 1(d)? Should I check box A, then box H? Just box A?

Exceptions Tables
Exception #1
Third Party Withholding on Passive Income
Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Persons who are eligible to claim Exception 1 include: Exception 1:

1(d) Individuals who are receiving distributions during the current
Year of income such as pensions, annuities, royalties, dividends,
etc. and are required to provide an ITIN to the withholding agent
(i.e. investment company, insurance company, financial institution,
etc.) for the purposes of tax withholding and reporting
Requirements.

Documentation you must submit if you are eligible to claim

1(d) A signed letter or document from the withholding agent, on
Official letterhead, showing your name and account number, and
Evidencing that an ITIN is required to make distributions to you
During the current tax year which are subject to IRS information
Reporting or federal tax withholding.

Problem is: I have no signed letter or document from CreateSpace. Can I still apply for a ITIN without?

Also, if I have to check box A, I will have to submit
Additional information for a and f: Enter treaty country and treaty article number

Should I report my country of citizenship or my country of permanent residency? Where to find article treaty number?

Thanks for your help. There are some acceptance agents in the country where I'm resdient, but they require me to visit their office and are way too far for me to do it. And I haven't been able to contact the IRS in the USA due to time difference.

Frank

IRS may not approve your application.
However, for professional help on W7, you can contact AtlantaTaxExpert at [email protected]

Okay, you are NOT a U.S. citizen, nor are you a foreign national working in the United States.

This being the case, you are NOT LIABLE for any U.S. income taxes on EARNED income. However, you ARE subject to taxes at a 30% rate on royalties from a U.S. source.

So an ITIN IS required.

Contact CreateSpace and ask for the letter. It should not be that hard to get that from them.

You can find a listing of the tax treaties at the link below:

Index of /pub/irs-trty/

Use the country which issued your current passport.

If you want PROFESSIONAL help filling it out, contact me at the email address below.