If you are a U.S. artist:

Form W-9

If you are an artist living in the United States, you will need to complete a Form W-9 before you can receive payment from Saatchi Online. The W-9 is used by the U.S. Internal Revenue Service (IRS) to request your taxpayer identification number. For individuals, this is your social security number.

If you are a non - U.S. resident/artist:

Form W-7 and W-8BEN

If you are a non - U.S. resident/artist living outside of United States, you will need to complete a U.S. Internal Revenue Service (IRS) Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding). In order to complete Form W-8BEN you must have a U.S. Individual Taxpayer Identification Number (ITIN).

If you do not currently have an ITIN, you can obtain one by filing a Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. This process takes only 4-6 weeks and could reduce your withholding taxes significantly. Please complete the most recent version of Form W-7 by checking Box a (Nonresident alien required to obtain ITIN to claim tax treaty benefits), providing the information requested in Lines 1 through 6, and signing the form where indicated. You must provide certified or notarized copies of documents, such as your passport, that substantiate the information contained on Form W-7. After completing the W-7 form and providing the required documentation as described above, you can apply for an ITIN in any of three ways:

Non - U.S. resident/artist con't

1. by mailing your return, Form W-7 and proof of identity and foreign status documents to:

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

2. by using the services of an IRS-authorized Acceptance Agent in your country

3. by visiting an IRS Taxpayer Assistance Center, where they will provide in-person help with ITIN applications on a walk-in or appointment basis.

Please note that without an ITIN and a completed IRS Form W-8BEN on file at Saatchi Online, we will be required to deduct a 30% US withholding tax from earnings payable to you.