Episode Details

A non-US citizen married to an American gets handed a W-8BEN form by a US company paying them — YouTube ad revenue, podcast sponsors, freelance income. It looks simple: certify you're not a US person, claim a treaty rate, done. But marriage to a US citizen turns that simplicity into a minefield. This episode walks through how the W-8BEN interacts with joint filing elections, FATCA reporting on shared accounts, and the IRS's automated underreporter system. We cover the §6013(g) election trap that voids your W-8BEN, why signing a W-8BEN does nothing to stop FATCA reporting on joint accounts, how protective returns and Form 8833 can prevent audit notices, and the painful ITIN application process for non-citizen spouses living abroad. If you're a foreign national married to a US citizen earning US-source income, this episode helps you stay compliant without accidentally becoming a US tax resident.