I'm in the process of setting up a vendor account to publish direct with B&N, and I duly submitted my W8BEN, all filled out correctly as per every other US entity I've had to deal with.
They just wrote back and told me I hadn't filled out the section under line 10.
I wrote back and explained that the section under line 10 is used when you're applying for a rate *other than* the one specified in the treaty between the US and the nation mentioned in line 9. In other words, 5% is the rate, and I'm applying for that rate, so we're good. Line 10 remains blank.
From the IRS website:
Line 10 must be used only if you are claiming treaty benefits that require that you meet conditions not covered by the representations you make on line 9 and Part III.
I mean, I'll happily write numbers in the boxes for them, but I'm 100% certain they've got it wrong. In Line 10 you even have to explain why you qualify for the specific rate you're asking for. (ie. why you're not settling for the 5%)
Maybe I should put 0% and say taxes suck. That would be a really nifty idea.
I know they only just opened the doors to Australians, but weren't UK people already dealing with them? Is this one staffer who thought 'oh look, empty boxes', or do they get everyone to fill out a section of the form which is supposed to be left blank?
I'm sure I won't be hearing the last of this, so I'll post here in case anyone else is thinking of going direct, or has already dealt with this. There is no way a big company like B&N is going to take the word of an author on a tax matter.