In an effort to support our international Designers, we’re happy to report that we are taking the position that W-8 forms may be applied retroactively, provided that several criteria are met. With this, once Zazzle receives a correctly-filled-out W-8 form from you, we can apply the tax treaty rate retroactively (per the criteria below) and process a refund for the difference between the amount of taxes paid under that rate and the default withholding rate (“overwithholding”).
Criteria to qualify for a refund from Zazzle of the overwithholding include:
- The non-U.S. Designer must have recently submitted a correctly-filled-out W-8 form that allows for a lower tax treaty-based rate of withholding;
- The non-U.S. Designer seeking reimbursement of the overwithholding more than 30 days after payment was made under the default withholding rate must also submit an Affidavit (see details below), affirming that he/she/it was entitled to application of the tax treaty withholding rate from the date of the first payment for which he/she/it is seeking reimbursement of an overwithholding;
- The non-U.S. Designer may seek reimbursement from Zazzle of the overwithholding for any calendar year only until February 1 of the following calendar year. After this date, the non-U.S. Designer may only seek reimbursement of the overwithholding directly from the IRS, and not from Zazzle.
What is the timeframe for these refunds?
Zazzle will be able to provide a refund for any overwithholding within approximately 2 months after receipt of all necessary documents, provided that the above criteria are met. For example, if a non-U.S. Designer submitted a correctly-filled-out W-8 form on August 28th, but the August 15th payment had included a 30% withholding rate, then Zazzle would refund the overwithholding in a later payment, but within 2 months. We anticipate a high volume of requests and will work as quickly as we can.
When will these refunds no longer be possible?
Zazzle will not be able to make adjustments payments after February 1 – after this date, any refunds of overwithholdings must be sought directly from the IRS and not from Zazzle. Therefore, we encourage all non-U.S. Designers to submit W-8 forms as soon as possible!
What do I need to state in the Affidavit?
Here is the exact language you’ll need to include in the Affidavit, which needs to be submitted as a separate document submitted simultaneously with your correctly-filled-out W-8 form:
“AFFIDAVIT OF UNCHANGED STATUS.
Under penalties of perjury, I declare that I have examined and signed the enclosed Form W-8BEN [or other W-8 form, depending on each non-U.S. designer’s situation] and that the information and certifications contained therein remained the same and unchanged for the period beginning [INSERT first period you are seeking overwithholding reimbursement for] (or later account opening date) to the present, and were true, correct and complete during that period.
Name: [Insert name]
Signature Capacity: [insert capacity in which you are signing this form]"
To be clear, if you’d like a refund for any overwithholding from your payment, you’ll need to submit either (i) a correctly-filled-out W-8 form, or (ii) a correctly-filled-out W-8 form and an Affidavit by February 1st.
What is the email address?
Please email firstname.lastname@example.org