W8-BEN은 SSN이나 ITIN을 요구합니다.
소셜번호를 가지고 보고해도 전혀 무방합니다.
If you do not have an SSN and are not eligible to get
one, you can get an individual taxpayer identification
number (ITIN). To apply for an ITIN, file Form W-7 with the
IRS. It usually takes 4–6 weeks to get an ITIN. To claim
certain treaty benefits, you must complete line 5 by
submitting an SSN or ITIN, or line 6 by providing a foreign
tax identification number (foreign TIN).
An ITIN is for tax use only. It does not entitle you
to social security benefits or change your
employment or immigration status under U.S. law.
A partner in a partnership conducting a trade or
business in the United States will likely be allocated
effectively connected taxable income. The partner is
required to file a U.S. federal income tax return and must
have a U.S. taxpayer identification number (TIN).
You must provide an SSN or TIN if you are:
Claiming an exemption from withholding under section
871(f) for certain annuities received under qualified plans,