W-8BEN Form

Message from etrade:

E*TRADE Securities has updated its Form W-8BEN process to conform with new Internal Revenue Service electronic documentation requirements. In order to ensure that all Form W-8`s will follow this new process we will require you to submit a new IRS Form W-8 to certify your foreign tax status for the account shown above. As a result your current Form W-8 on file will be treated as expiring as of December 31, 2009.

If you do not recertify by December 31, 2009, your account will be subject to a U.S. withholding tax of at least 28% to 30% on all trade gross proceeds, taxable dividends, interest payments, and other taxable payments starting on January 1, 2010. If U.S. tax is withheld, you will need to work with the Internal Revenue Service to obtain any refund.

"W-8BEN Certification of Foreign Status" at etrade.com/forms
http://etrade.com/forms#Tax

http://greenhornfinancefootnote.blogspot.com/2009/06/analysis-of-blackrock-global-allocation.html

W-8 Ben 提報美國IRA, 聲明你為非美國人，不然會有withholding tax 的問題，歐銀或台灣銀行便無此問題，各國的交易稅、所得稅與基金產業政策不同，

http://greenhornfinancefootnote.blogspot.com/2007/08/firstrade.html

另外有一點跟國內不太一樣的是，Firsttrade 本身無法清算，所以他們是委託 Ridge Clearing這一家公司做清算交割(不過你在跟First trade 確認一下，我印象最近好像改Penson這一家公司了)，所以你匯的錢並不是匯到Firsttrade 而是清算公司。(scottrade 提到自己的一個優點就是其有清算的能力，所以匯款的帳戶名稱就是scotrade，而如果像firsttrade 倒掉的話，投資人就要找Ridge Clearing 要錢，雖然不會有太大風險，不過總是麻煩)

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請問綠角, W-8BEN 上 PART II Claim of Tax Treaty Benefits (if applicable) 是否需要勾選? 因為三個選項看起來沒有一樣是符合現況的???

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目前台灣與美國並沒有簽訂所得稅務條約 我們也不會有Tax treaty benefits 你說的沒錯 這欄空白即可