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1) Since my music is still unpublished, I have no royalty or any kind of revenue for the moment.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 returnI 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