Если Вы хотите воспользоваться положениями межгосударственного Договора….
http://www.irs.gov/publications/p515/ar02.html
То, ОБЯЗАТЕЛЬНА - Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, для заполнение которой НЕОБХОДИМО - Form SS-4.
Согласно принятой в США процедуре иностранный получатель дохода должен подтвердить, что обладает статусом фактического получателя дохода для этого предоставляется форма W-8BEN для предварительного освобождения доходов от налогообложения, т.е УКАЗАННОЙ ФОРМОЙ иностранное лицо подтверждает свой статус (по Договору)... Другие формы предоставляются если лицо подподает под особые условия (исключения и etc...)
Foreign Persons and IRS Employer Identification Numbers
Foreign entities that are not individuals (ie, foreign corporations, etc.) and that are required by Treasury Regulation 1.1441-1(e)(4)(viii) to have a federal Employer Identification Number (EIN) in order to claim an exemption from withholding because of a tax treaty (claimed on Form W-8BEN) need to submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service in order to apply for such an EIN. Those foreign entities filing Form SS-4 for the purpose of obtaining an EIN in order to claim a tax treaty exemption and which otherwise have no requirements to file a US income tax return, employment tax return, or excise tax return, should comply with the following special instructions when filling out Form SS-4. When completing line 7b of Form SS-4, the applicant should write "N/A" in the block asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering question 10 on Form SS-4, the applicant should check the "other" block and write or type in immediately after it one of the following phrases as most appropriate:
"For W-8BEN Purposes Only"
"For Tax Treaty Purposes Only"
"Required under Reg. 1.1441-1(e)(4)(viii)"
"897(i) Election"
http://www.irs.gov/businesses/small/int ... 96,00.html