SELLER TAX DOCUMENTS:

All sellers are required to submit tax forms prior to their accounts being activated. Documents which are incomplete will not be processed. Documents must have a signature on them to be processed. Please submit completed tax forms to cpstaff@smithmicro.com. Be sure to include your seller name in your communication.

The links below will direct you to the various tax forms. If you are unsure what form(s) to use, we recommend you consult your tax advisor.

Forms
W-9
W-8BEN
W-8ECI

Instructions
W-9 Instructions
W-8BEN Instructions
W-8ECI Instructions

FOREIGN TAX WITHHOLDING

In general, the United States tax law requires withholding of income tax on U.S.-source royalty payments made to foreign persons. The normal withholding rate is 30%. The rate can be reduced or withholding eliminated by a tax treaty between the U.S. and the foreign person's country of tax residence. To take advantage of the reduced treaty rate, the foreign person who is the beneficial owner of the income must complete and submit Form W-8BEN. However, Form W-8ECI is used instead if the foreign person has a U.S. tax identification number and claims that the income is effectively connected with the conduct of a trade or business in the United States. We recommend that you consult with your tax advisor in completing Form W-8 BEN or W-8ECI. (Provided by TaxGroup Partners.)

Please see the Seller FAQs for more answers to your Foreign Tax Withholding questions.