W-8 BEN WTF?

Emile Holmewood
Illustrator
19 April 2023

Hey, after spending longer than a job trying to figure out this s*** out, going from one useless link to another, in a system no doubt designed to have people just give up; can anyone help me with Part 2, 9 and 10 on the W8 ben for Japan taxpayers? It's for illustration work.

Part II
Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions)
9
I certify that the beneficial owner is a resident of_____
within the meaning of the income tax
treaty between the United States and that country.
10
Special rates and conditions (if applicable—see instructions): The beneficial owner _____is claiming the provisions of Article and paragraph
of
the treaty identified on line 9 above to claim a
_____% rate of withholding on (specify type of income):_____
.
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding:_____

Emile Holmewood
Illustrator
19 April 2023

Of course, after I post this, I finally find something useful, if you can't untangle the use of the term contracting state (some people need to be shot). It seems that illustration comes under royalties;

(2) The rate of tax imposed by a Contracting State on royalties derived from sources within that Contracting State by a resident of the other Contracting State shall not exceed 10 percent.
My question now is;
If it shouldn't exceed 10%, can I put 0%? It seems vague

Luis Mendo
Illustrator
20 April 2023

Oh man. THIS. Such BS... it's taken me also more time than doing the actual drawing. I mostly do not fill what I don't understand and let them fill it or explain it to me in plain English. Exactly with point 10 on your first post, I had the same conundrum. I just left it empty and told them: "I filled this to the best of my abilities, let me know if you miss something". Most of the times they won't say anything and just pay you.

Emile Holmewood
Illustrator
20 April 2023

Thanks Luis Mendo ...I like your solution. Anything made that difficult doesn't deserve anyones time, and it's always the low paying jobs that ask for these things . i also read it doesnt go to IRS it just goes o the payor... so what difference will it make really?

Luis Mendo
Illustrator
20 April 2023

Nobody looks at these things, Emile Holmewood. They are devised to cover their backs in case they'd get an audit or someone would be accused of misusing tax laws etc. I don't give much of my time as it's unpaid labour. Bureaucrats just think we are all bureaucrats.

Daniel Schallau
Illustrator
12 July 2023

I wouldn't say no one looks at the W8Ben. I kept filling it out wrong for my wife and my bank in the US kept sending it back telling me so.
-----
Part II line 9 you would put Japan.
10 you would only fill out if the US is withholding money and you are claiming a different percentage(I think).
Oh and BTW, I know you didn't ask, but line 6a and b, you would check b because Japan is one of 5 countries that doesn't require TIN numbers(tax identification numbers). I know this is dated April but it will help for next year as well. Ugh. US taxes.

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