Amounts you are entering in these areas are the correct amounts.

The 1040X will take the place of your original return.

You are completing these lines with the numbers you should have entered had the original return been completed correctly. The treaty country is your current country of residence.

The article number for that section is the treaty article number.

Check the treaty’s table of contents for the section that deals with royalties. Furthermore, most probably your country has no tax treaty with the United States, if your country of residence isn’t listed. You will need to consult the income tax treaty between the United States and your country of residence, in order to find the treaty article number. A complete list of tax treaties is available on the IRS website. These institutions should have your tax information on file. Have ever been granted a permit to work in the United States, or have ever received royalties from a publisher, you may already have a ITIN or SSN, Therefore if you have ever been a permanent resident of the United States.

You can check with the institutions just like universities or publishers from whom you have received income in the past, I’d say if you are unsure.

They may not be used to claim royalties.

Special note on Certification of Foreign Source Income forms. CFSI forms are for honoraria and certain other ‘onetime’ payments only. Please do not send us a CFSI form if you are an overseas author or editor submitting tax information with an eye to receive royalties. Just think for a moment. In item 10, the Article is the relevant section from the tax treaty with your country. In Part I, write in your country of residence. We’ll complete them for you, A to If you are unable to find the relevant article numbers and withholding rates, leave these items blank. The table below shows treaty information only for selected countries. For instance, The IRS website has a comprehensive archive here. With all that said… In the space following, enter the corresponding withholding rate. Lots of information can be found by going online. Social Security Number issued to citizens, permanent residents, and temporary residents by the Social Security Administration and the Individual Taxpayer Identification Number, that is issued by the IRS to persons who are ineligible for a SSN.

A Taxpayer Identification Number is a ‘nine digit’ number that is used by the Internal Revenue Service to process taxes on individuals earning income from sources. There are two kinds. The University of Pennsylvania, in accordance with tax law, won’t allow us to process royalties and similar regular payments to overseas individuals until we have obtained a signed, completed W8BEN. Please fill out the form following the instructions in the section above. We won’t be permitted to issue you royalty checks, Therefore in case you choose not to submit the form. Exceptions can be granted, however, for individuals who reside in countries that have tax treaties with the United States and who submit a completed ‘W8BEN’ tax form. For example, United States tax law requires that 30 percent be withheld of any regular payment made to individuals who reside elsewhere.

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