Based on your financial expertise, provide your response or viewpoint on the given financial question or topic. The response format is open.

W-8BEN? What's the tax from selling my software to a U.S. company, from abroad?
I realize this is a stale topic, but to anybody who may swing by looking for an answer to this question (on the recently revised W-8BEN), a foreign taxpayer can get an individual taxpayer identification number (ITIN) without being resident in the US.  However, an ITIN will often not be necessary for W-8BEN purposes if you have a tax number from your local jurisdiction.  Check the Form W-8BEN instructions for your specific situation, but some taxpayers will need neither a US-issued ITIN nor a foreign-issued TIN. Forming a Delaware or Nevada LLC would be expensive and generally subject to federal and state tax and filing obligations.  It would also moot the need for a W-8BEN, which only applies to foreign taxpayers; the equivalent form for domestic taxpayers is Form W-9.