Disclaimer: The information below does not constitute professional advice.
To avoid a 30% withholding tax, non-US payees must submit a W-8BEN form with a Tax ID Number issued by the IRS. Some payments such as ad revenue (royalties) are subject to individual tax treaties and some withholding may still be required. The W-8BEN with Tax ID ensures that lowest possible withholding tax rate will be applied to your payments. If your country is not on this list
, there is no treaty and your withholding will be 30% regardless, so no TIN is necessary.
Remember, you must acquire a US Tax ID Number or Employer ID Number from the IRS to avoid mandatory withholding. Individuals must fill out a Form W-7 and corporations must fill out a Form SS-4.
Form W-7 for Individuals
Form SS-4 for Corporations
More information on Tax ID Numbers
The W-7 process requires a letter from a US company requesting your TIN. Please email tom AT newgrounds.com to request a personal letter. Include your NG username in the request. You will also need to present the IRS with certified
pieces of identification (see W-7 instructions
). Some countries have agents
you may meet with in-person to present these documents; inquire about their pricing.
Foreign corporations may call (267) 941-1099 to expedite the EIN process. This is not a toll-free call.
If you do not wish to complete this process, you may submit a W-8BEN without a TIN and we will process your payments with 30% withheld. If you don't submit anything, we will hold your payment and wait until you decide what to do.
W-8BEN forms should be emailed to tom AT newgrounds.com with the subject, "W-8BEN" followed by your NG username.