โดย yayakung » 05 พ.ค. 2014 22:23
(อ.สุระ ครับแล้วต้องเลือกข้อไหนครับงงไปไหมแล้ว )
Tax Center
Information My Tax Form
The tax center is only required for contributors or partners.
Tax information
ALL CONTRIBUTORS MUST READ THE FOLLOWING DOCUMENT AND COMPLY WITH THE TAX LAW.
Selling creative content licenses is an economic activity and, as a Fotolia contributor, income derived from these sales in the US may be subject to U.S. IRS (Internal Revenue Service) withholding tax. Due to the importance of the obligations and the specificities of your situation, we recommend you read the following information very carefully.
The IRS is the U.S. government agency responsible for tax collection and tax law compliance. As a U.S. company, Fotolia - and our contributors - must comply with U.S. tax law and provide the IRS with the appropriate withholding tax form. Such tax forms are specific according to the contributor’s situation and are necessary to determine if U.S. withholding tax should be applied on your income.
Please note - without an approved form, all contributor revenue will be subject to maximum tax withholding.
You will find hereafter information that may help you determine which tax form is applicable to your situation. We encourage you to follow the different steps below and to contact a tax/legal advisor for definitive advice.
Profile Information
You must review your profile to ensure that all of your information is up to date. Note that false information will result in the non-validation of your form and subject you to withholding taxes on your income. Please pay particular attention to the following fields:
Type of account : if you are registered as a company you have to specify this
Country : this is a mandatory field, please enter the country where you are resident
SSN / EIN… : this is a mandatory field if you are a US resident
Tax Forms
The following guidance will help you identify the appropriate tax form to provide.
1. YOU ARE AN INDIVIDUAL
YOU ARE A US CITIZEN OR A RESIDENT ALIEN
If you are an individual and a US citizen or US resident alien, you would typically submit Form W-9 so that normally, withholding tax will not be applicable on your Fotolia income.
Online W-9 Form
W-9 instructions
YOU ARE A RESIDENT OF A COUNTRY THAT HAS A TAX TREATY WITH THE USA
If you are an individual and a resident of a country that has a tax treaty with the U.S., you would typically submit Form W-8 BEN. You may apply for an ITIN (Individual Taxpayer Identification Number) by completing Form SS-4 ( SS-4 Instructions ) or form W-7 to benefit from a reduced or zero withholding rate, according to your country tax treaty. The SS-4 and W-7 forms must be sent to the IRS directly, not to Fotolia.
See the list of countries and corresponding withholding rates
Please note - a W-8BEN form can be submitted without an ITIN number. An ITIN enables the contributor to claim treaty benefits to reduce or eliminate withholding on U.S. source income. An ITIN is not required for income outside of the U.S..
Online W-8 BEN Form
W-8 BEN instructions
YOU ARE NOT A RESIDENT OF A COUNTRY THAT HAS A TAX TREATY WITH THE USA
If you are an individual and not a resident of a country that has a tax treaty with the U.S., you would typically submit Form W-8 BEN. A 30% withholding tax is applicable on your U.S. source income. An ITIN is not required.
Online W-8 BEN Form
W-8 BEN instructions
2. YOU ARE A LLC, A PARTNERSHIP OR A CORPORATION
YOUR ENTITY IS ORGANIZED UNDER US LAW
If you are a LLC, a partnership or a corporation organized under US law, you would typically submit Form W-9. Withholding tax will normally not be applicable on your Fotolia income.
Online W-9 Form
W-9 instructions
YOUR ENTITY IS NOT ORGANIZED UNDER US LAW
If you are a LLC, a partnership or a corporation and your entity is not organized under U.S. law, you should determine which W-8 form corresponds to your situation.
To obtain a TIN or EIN, complete the applicable Form SS-4 ( SS-4 Instructions ) or Form W-7 and send directly to the IRS, not Fotolia.
To determine which W-8 form corresponds to your situation please contact your tax advisor to assist in submitting the appropriate form.
Online W-8 BEN Form
W-8 BEN instructions
Online W-8 ECI Form
W-8 ECI instructions
Online W-8 IMY Form
W-8 IMY instructions
Online W-8 EXP Form
W-8 EXP instructions
3. YOU ARE NEITHER AN INDIVIDUAL, LLC, PARTNERSHIP OR CORPORATION
If you are neither an individual, LLC, Partnership or Corporation, please consult your tax advisor to determine which form should be submitted to Fotolia.
Online W-8 ECI Form
W-8 ECI instructions
Online W-8 IMY Form
W-8 IMY instructions
Online W-8 EXP Form
W-8 EXP instructions
