I am submitting US tax information for passive income that will flow through an Estonian. e-residency company and eventually to me, an individual in another EEA country.
As an e-resident of Est. living abroad, my understanding is that you are not eligible under the US-Estonian tax treaty. I’m in the process of filling part III of the W-8BEN-E formula (https://www.irs.gov/pub/irs-pdf/fw8bene.pdf) of “Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)” as a Passive NFFE.
If my current country of residence has a tax treaty with the US, how should I fill Part III question 14 a)? Should it be 1) empty, 2) my current country of residence as I am paying my taxes here as an individual or 3) Estoni where the company is registered (doubt it should be Est.)? Any European e-residents with the same challenge?
Thanks for the help!