Getty images- tax information questions

dinneenp

Hi,
I got an invitation to Getty Images through Flickr.
For tax information can anyone help out with Q1, 3 & 6 as I'm not 100% sure.

certify that (select all that apply):

Q1. The beneficial owner is a resident of Ireland within the meaning of the income tax treaty between the United States and that country.

Q2. If required, the U.S. taxpayer identification number is stated.

Q3. The beneficial owner is not an individual, derives the item (or items) of income for which the treaty benefits are claimed, and, if applicable, meets the requirements of the treaty provision dealing with limitation on benefits

Special rates and conditions: The beneficial owner is claiming the provisions of Article 22 of the treaty identified on line 8a above to claim a 30.0% rate of withholding on royalties Please check the following 3 boxes to confirm the validity of the information supplied. Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further certify under penalties of perjury that:


Q4. I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form relates

Q5. The beneficial owner is not a U.S. person

Q6. The income to which this form relates is not (a) effectively connected with the conduct of a trade or business in the United States or is (b) effectively connected but is not subject to tax under an income tax treaty, or (c) the partner's share of a partnership effectively connected income

Arciphel

Maybe tell the taxman your photography is your "art" in which case you can fall back on the artists' tax exemption?

Some of the pro's on here should be able to tell you.

DaireQuinlan

Arciphel wrote: »

Maybe tell the taxman your photography is your "art" in which case you can fall back on the artists' tax exemption?

Some of the pro's on here should be able to tell you.

I don't think selling pictures through Getty would qualify for the artists' exemption. That said, IANATL ...

magicbastarder

i *think* that to qualify for the artist's tax exemption, you have to earn the majority of your income from artistic endeavours, so the taxman might not be impressed with that if that is the case.

monument

dinneenp wrote: »

Hi,
I got an invitation to Getty Images through Flickr.
For tax information can anyone help out with Q1, 3 & 6 as I'm not 100% sure.

certify that (select all that apply):

Q1. The beneficial owner is a resident of Ireland within the meaning of the income tax treaty between the United States and that country.

...

Q6. The income to which this form relates is not (a) effectively connected with the conduct of a trade or business in the United States or is (b) effectively connected but is not subject to tax under an income tax treaty, or (c) the partner's share of a partnership effectively connected income

It looks quite normal, all it seems they want you to declare is that you are a tax resident of Ireland. It looks like you are just confirming that you are not a US resident trying to dodge tax in the US by claiming to live in Ireland.

It has nothing to do with declaring tax in Ireland or artist's tax exemption -- the normal rules apply there as they do for everybody.