Disclaimer: The information below does not constitute professional advice.
Foreign payees will be asked to submit a Form W-8BEN when they have reached our minimum payment threshold (check your earnings page for the notification).
Foreign payees are subject to a 30% withholding tax on US-source income.
If your country has a tax treaty with the US, this rate may be reduced or eliminated completely if you include either a US Tax ID Number (TIN or EIN) or your foreign Tax ID Number on the form.
Tax Treaty List
Residents of France, Japan and Luxembourg MUST have a US Tax ID for treaty benefits; their foreign Tax IDs don't apply.
NOTE: We previously accepted only US Tax IDs for treaty benefits but the IRS recently changed their requirements, making this process much easier if you live in a treaty country and can provide a foreign tax ID number.
If you live in France, Japan or Luxembourg and want to obtain a US EIN, continue reading:
IRS page for obtaining an EIN
You may also try calling (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 an EIN / 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 payments AT newgrounds.com with the subject, "W-8BEN" followed by your username.