Hello,

I am an Italian resident and citizen and I now provide photographic services to clients in the US.

I have to fill a W8-BEN form and I'm not sure whether I'm exempt from US tax withholding or not.

Also, could anybody help with the section below?

Special rates and conditions: The beneficial owner is claiming the provisions of Article of the treaty identified on line 9a above to claim a % rate of withholding on (specify type of income): .
Explain the reasons the beneficial owner meets the terms of the treaty article:

Thank you

AMR

If you live and work in Italy, NONE of the income is subject to U.S. income taxes. That is a basic tenet of every tax treaty in existence: WHAT IS EARNED IN MY COUNTRY IS TAXED BY MY COUNTRY.