I need a little help with W-7 form

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Frank 17 years ago

Hello from Japan,

I'm an independent musician and wish to join a performing right organization in the USA. They ask me to fill a W7 form (and later a W-8BEN) form to get a US tax number.

I'm a bit puzzled by the form and would like to get some help (please note: I've tried to contact IRS by phone but, considering the time difference, been unable to reach them so far).

1) Since my music is still unpublished, I have no royalty or any kind of revenue for the moment. Should I check a - Nonresident alien required to obtain ITIN to claim tax treaty benefit or b - Nonresident alien filing a U.S. tax return

I think it's A because I have no revenue and so no tax return to fill, but I don't want to make any mistake.

2) Maybe more difficult. I'm living in Japan. I'm married to a Japanese citizen and have permanent residency. But I'm not Japanese, I'm Swiss citizen. on form W7, it is asked Additional information for a and f: Enter treaty country and treaty article number Should I enter my country of residence (Japan) or my country of citizenship (switzerland)? Where to find the treaty article number?

Thanks for the help. I'm once again sorry to post these questions here, as it would be much easier to directly talk to the IRS. But I really was unable to reach them.

Frank

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tempuser 17 years ago

I am confused by the set of facts. If you intend to perform in the U.S., you will need the proper visa and a US social security number. You can't perform services in the US with an ITIN. An ITIN would be required if you were a nonresident alien of the US with taxable US source income other than services you perform in the US. Please repost and tell us why you have been asked to obtain an ITIN.

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Tempuser 17 years ago

I am confused by the set of facts. If you intend to perform in the U.S., you will need the proper visa and a US social security number. You can't perform services in the US with an ITIN. An ITIN would be required if you were a nonresident alien of the US with taxable US source income other than services you perform in the US. Please repost and tell us why you have been asked to obtain an ITIN.

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Frank 17 years ago

Hi!

Don't be confused by the word "perform" in "performing rights". It doesn't mean one performs in public. Performing rights organizations, such as ASCAP or BMI, gather royalties each time one's song is

- performed in public (eg: concert), by the original composer OR any third party

- played on the radio etc...

I intend to join BMI. Here's a link to a page on which they explain what they do exactly

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Since they are based in the USA, they require non-US citizens/ residents to obtain a ITIN before joining.

Frank

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Condor 17 years ago

Effective in 2004, IRS generally restricted issuing ITINs to taxpayers who need an ITIN in order to file a U.S. tax return. The ITIN regulations published in Notice 2004-1, dated January 12, 2004, allow an exception for ITINs to be issued to applicants who require one in connection with a U.S. account that produces income. See Section 3, "Form W-7 and Accompanying Instructions."

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I recommend you utilize the services of an IRS approved "Acceptance Agent." An Acceptance Agent is authorized to verify your authenticating documents, i.e., passport, etc., certify that he or she has done so and immediately return them to you. If you try to prepare and file Form W-7 yourself, you will have to send IRS your original passport and another original piece of identification and hope they don't get lost in the bureaucracy. Go to the link below for more information about about the Acceptance Agent program.

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There are 4 Acceptance Agents in Japan.

Condor

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Frank 17 years ago

Yes, I had found this info when checking IRS website. But they are of no help. One must go to their office and I'm living too far away for that. About passport, I can have it notarized by the American Consulate in Osaka, it just costs 3.000Y. Unfortunately their is no support service for tax-related questions. So my problem is the same: how to fill this form?

I just had an answer from Amazon.com. I'm planning on joining their on- demand publishing service called CreateSpace. Same thing, they ask for a ITIN and told me I must fill form W7 form to get one.

I'm starting to lose hope on that one...

Frank

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Condor 17 years ago

I just went to

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and searched on "example AND form w-7". The search returned filled in examples on Yale University's and the University of Texas websites. Here is a link to the UT example:

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I recommend you check box h (Other) and indicate your reason for applying for an ITIN either on the dotted line or in a separate statement. If you look in the instructions that follow the form, you probably qualify for exception 1, "Passive income..."

Condor

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I need a little help with W-7 form

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