I am a nonresident alien living in a foreign country and I will receive U.S. source royalty income. Do I need to obtain an ITIN?

U.S. source royalty income paid to a nonresident alien generally is subject to a 30% U.S. federal income tax.  If you are claiming a reduced rate of U.S. federal income tax on U.S. source royalty income under a tax treaty, you should obtain an ITIN and provide it to the withholding agent on a Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (PDF). The Form W-8BEN is not filed with the IRS.