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To All non-US Submitters:

Letters are being emailed to all non US submitters individually today, advising of possible changes in the amount of tax that will be withheld from your Shutterstock earnings.

If you are a citizen or resident of the United States living abroad, please provide us with a signed, completed U.S. Internal Revenue Service (IRS) Form W-9, Request for Taxpayer Identification Number and Certification.

If you are a resident of a jurisdiction which has an income tax treaty with the United States that provides for a reduced rate of withholding tax on royalties, you will need to complete U.S. Internal Revenue Service (IRS) Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. We are in the process of installing an online version of Form W-8BEN, and we will notify you when the online form is available. However, in order to complete the form you must have a U.S. Individual Taxpayer Identification Number (ITIN). If you do not currently have an ITIN, you can obtain one by filing a Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. This process takes only 4-6 weeks and could reduce your withholding taxes significantly.

Please refer to your personalized letter and the below information for more details.

Thank you.
Shutterstock

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FAQ and Rates

FREQUENTLY ASKED QUESTIONS ABOUT Shutterstock
U.S. TAX WITHHOLDING FORMS

I’ve been a submitter to Shutterstock for several years – why is Shutterstock requesting these forms now?

U.S. tax law mandates withholding on certain types of U.S. source payments to persons who are not residents or citizens of the United States. The amount of tax to be withheld depends on the nature of the payment, and where you are a resident. We have recently been advised by our legal counsel that we should request these forms from our submitters.

What happens if I do not complete a U.S. Form W-8BEN?

If you do not complete Form W-8BEN Shutterstock will be required to withhold 30% of your earnings and pay it to the U.S. Internal Revenue Service. Completing Form W-8BEN requires that you have been issued an Individual Taxpayer Identification Number (ITIN) by the IRS.

Do I owe any U.S. withholding taxes on my earnings from Shutterstock for previous months?

No. If U.S. withholding tax should have been withheld from prior Shutterstock payments to you, Shutterstock is responsible for those withholding taxes.

How much will Shutterstock withhold from my earnings?

The amount that Shutterstock will withhold from your earnings depends on what country you are a resident of, and the rate of withholding tax on royalty payments specified in the income tax treaty between that country and the United States. You can determine that amount by referring to the U.S. Internal Revenue Service website at:
http://www.irs.gov/businesses/internatio...39,00.html

We have also provided a table of withholding rates below, for your convenience.

What happens if I do not have a U.S. Individual Taxpayer Identification Number (ITIN)?

If you do not have a U.S. Individual Taxpayer Identification Number you cannot complete U.S. Form W-8BEN. To obtain an ITIN, please follow the instructions in this IRS link:
http://www.irs.gov/individuals/article/0...87,00.html

What happens if I move to another country?

If you move to another country you should complete a new Form W-8BEN which reflects your new country of residence.

Is there any other way to not have Shutterstock withhold U.S. tax from my earnings?

If you are a citizen or legal resident of the United States, Shutterstock will not be required to withhold tax from your earnings if you provide us with a properly completed U.S. Form W-9. Also, if you are engaged in a trade or business in the United States, and your earnings from Shutterstock are connected with that trade or business, Shutterstock will not be required to withhold from your earnings if you provide us with a properly completed U.S. Form W-8ECI.

I am a US citizen living abroad – Do I still have to fill out these forms and have taxes withheld?

No. If you are a citizen or legal resident of the United States, Shutterstock will not be required to withhold tax from your earnings if you provide us with a properly completed U.S. Form W-9.

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IRS Withholding Rates for Copyright Royalties
Country Name - Footage Sales - Image Sales

Armenia (CIS) 0% 0%
Australia 5% 5%
Austria 10% 0%
Azerbaijan (CIS) 0% 0%
Bangladesh 10% 10%
Barbados 5% 5%
Belarus (CIS) 0% 0%
Belgium 0% 0%
Bulgaria 5% 5%
Canada 10% 0%
China 10% 10%
Cyprus 0% 0%
Czech Republic 0% 0%
Denmark 0% 0%
Egypt 0% 15%
Estonia 10% 10%
Finland 0% 0%
France 0% 0%
Georgia (CIS) 0% 0%
Germany 0% 0%
Greece 30% 0%
Hungary 0% 0%
Iceland 5% 0%
India 15% 15%
Indonesia 10% 10%
Ireland 0% 0%
Israel 10% 10%
Italy 8% 5%
Jamaica 10% 10%
Japan 0% 0%
Kazakhstan 10% 10%
Korea 10% 10%
Kyrgyzstan (CIS) 0% 0%
Latvia 10% 10%
Lithuania 10% 10%
Luxembourg 0% 0%
Malta** 10% 10%
Mexico 10% 10%
Moldova (CIS) 0% 0%
Morocco 10% 10%
Netherlands 0% 0%
New Zealand 10% 10%
Norway 0% 0%
Pakistan 30% 0%
Philipines 15% 15%
Poland 10% 10%
Portugal 10% 10%
Romania 10% 10%
Russia 0% 0%
Slovak Republic 0% 0%
Slovenia 5% 5%
South Africa 0% 0%
Spain 8% 5%
Sri Lanka 10% 10%
Sweden 0% 0%
Switzerland 0% 0%
Tajikistan (CIS) 0% 0%
Thailand 5% 15%
Trinidad & Tobago 30% 0%
Tunisia 15% 15%
Turkey 10% 10%
Turkmenistan (CIS) 0% 0%
Ukraine 10% 10%
United Kingdom 0% 0%
Uzbekistan (CIS) 0% 0%
Venezuela 10% 10%

Non Treaty Countries 30% 30%

** Treaty signed, but not ratified.