I'm filling in the tax form... I have a sole proprietorship company (single-person businesses) in the Netherlands (europe). When I fill in the Type of Beneficial Owner, this option is not in the list. Some which are in the list: Disregarded Entity, Corporation, private foundation, partnership, estate, complex trust, grantor trust, simple trust, partnership, tax-exempt I'm guessing I have to use 'Disregarded Entity' or 'Corporation'. But which one? In general, in the form Apple talks about 'instructions' and 'faq' which are supposed to be on the form, but I really can't find them! I also have problems with sentences like: "The beneficial owner derives the item (or items) of income for which the treaty benefits are claimed, and, if applicable, meets the requirements of the treaty provision dealing with limitation on benefits. The following are types of limitation on benefits provisions that may be included in an applicable tax treaty (check only one; see instructions):" I'm not aware of any 'treaty benefits', not sure what it is...is this a box you usually check as a sole proprietorship?