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