✏️ Most people leave this line blank. Only complete it if you're claiming treaty benefits that require you to meet special conditions.

Line 10 is for situations where simply being a resident of a treaty country (Line 9) isn't enough — you also need to meet additional conditions specified in a particular article of the treaty.

💡 When to complete Line 10:

→ Different royalty rates: If the treaty has different withholding rates for different types of royalties (like industrial vs. literary), you need to specify which applies
→ Students and researchers: If you're claiming a treaty exemption for scholarship or fellowship income
→ Business profits: If you're claiming that income isn't attributable to a permanent establishment
→ Remittance-based taxation: If your country taxes income on a remittance basis and the treaty limits benefits to remitted amounts

🚫 You do NOT need Line 10 for:
→ Standard dividends
→ Standard interest
→ Regular royalties (unless your treaty has different rates for different types)

If you do need to complete Line 10, include:

The Article and paragraph of the treaty you're citing
The reduced rate you're claiming (e.g., "0%", "10%", "15%")
The type of income (e.g., "royalties", "scholarship income")
A brief explanation of the additional conditions you meet

Example for a student:
"Article 20, paragraph 1 of the U.S.-[Country] treaty, 0% rate on scholarship income. I am a student temporarily present in the United States solely for education and was a resident of [Country] immediately prior to my arrival in the U.S."

No. For standard dividend income, just complete Line 9 with your country of residence. The withholding agent will apply the treaty rate for dividends automatically. Most tax treaties have a separate article (often Article 20 or 21) for students. You'll need to cite the specific article and paragraph, state the 0% or reduced rate, specify "scholarship income" or "fellowship income," and explain that you meet the treaty's conditions (usually that you were a resident of the treaty country immediately before arriving in the U.S. for study).

W-8BEN Form

Line 10: Special Rates and Conditions

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