European (non-estonian) e-resident and us tax treaty

Hi,

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!

Likely option 2 (if there is a treaty between the US and your country of residence).
It’s not 3 because of the limitation of benefits clause in the US Estonia treaty (article 22).

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