What forms are required if I live outside of the United States?

If you are not a resident of the United States, but own and rent real property in a U.S. state or territory, you must submit a completed form W-8 BEN. The W-8 BEN must include either an ITIN number or if you have been issued an SSN number in the past, you may use your SSN. In addition, foreign taxpayers must provide form W-8 ECI if they are claiming exemption from the required 30% flat withholding on gross receipts. If we do not have a complete form W-8 ECI on defile, we are required to withhold 30% of gross rents to comply with U.S. tax code requirements.