If you are a resident of a country that has no tax treaty with the U.S (or if you are a resident of country which has tax treaty with the US, but you do not have US Tax ID) then your U.S. source income from Depositphotos will be subject to 30% withholding tax. Please submit Form W-8BEN digitally on our website. A U.S. Tax ID # (TIN) will not be required.