McSpike

No, I am talking about W-8 allright. I am a non-US webmaster. Now, reading that pdf instructions I don't get it why we don't have to file W-8 forms, W-8BEN in particular. None of you who say we don't have to file them explained why don't we have to do it as non-US webmasters.

The instructions say:
Purpose of form. Foreign persons are subject to U.S.
tax at a 30% rate on income they receive from U.S.
sources that consists of:
? Interest (including certain original issue discount
(OID));
? Dividends;
? Rents;
? Royalties;
? Premiums;
? Annuities;
? Compensation for, or in expectation of, services
performed;
? Substitute payments in a securities lending transaction;
or
? Other fixed or determinable annual or periodical gains,
profits, or income.

Who must file. You must give Form W-8BEN to the
withholding agent or payer if you are a foreign person
and you are the beneficial owner of an amount subject to
withholding. Submit Form W-8BEN when requested by
the withholding agent or payer whether or not you are
claiming a reduced rate of, or exemption from,
withholding.


So, what's the catch here? Is it because we are receiving a "Other fixed or determinable annual or periodical gains, profits, or income." but we are not a subject to withodling, because we were not living in the US at the time of making the income? Is that so, or is there some other catch why we don't have to file it?