I'm trying to submit my tax info, but I really don't understand what I should put & complete in the Part II section in the "Agreements, Tax and Banking".
I'm a Romanian citizen, I don't live in U.S, neither I don't work for U.S company.
What I'm trying to achieve is to avoid double taxes.
This is how the form looks like:
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Part II: Claim of Tax Treaty Benefits: (If Applicable)
[ * ] 9. I certify that the beneficial owner is a resident of Romania within the meaning of the income tax treaty between United States and that country or region.
10. Special rates and conditions
The beneficial owner is claiming the provisions of Article and paragraph [ optional ] of the treaty identified on line 9 above to claim a [ optional ] % rate of withholding on (specify type of income):
Type of Income (dropdown)
- Income from the sale of the apps
- Other (if this is selected another field shows up)
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding
[ long optional field ]
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This is what I've found from the IRS: https://www.irs.gov/pub/irs-trty/romania.pdf
Should I put in the optional fields: ARTICLE 12 - Royalties and with a 10% rate of withholding?
[ * ] - is a checkbox
[ optional ] - is a field which can be completed
This is what I've found searching on the web:
- Under Foreign tax identification number you put your CNP from your National ID card.
- 9. Special rates and conditions: The beneficial owner is claiming the provisions of Article you write - "Article 12 of the SOCIALIST REPUBLIC OF ROMANIA DOUBLE TAXATION: TAXES ON INCOME".
- Under of the treaty identified on line 9 above to claim a you write "10" (as in 10%).
- Under % rate of withholding on (specify type of income): you write "Royalties-12, Other".
- Under Explain the reasons the beneficial owner meets the terms of the treaty article: you can write: "Beneficial owner is a resident of Romania, meeting the terms of the treaty under Article 3 (Fiscal Residence). The US tax shall not be deductible from the income for independent personal services of a resident of Romania per Royalties-12, Other of the Romania-US Convention for the Avoidance of Double Taxation of 1 January 1974.".
