® FOREIGN CONTRACTORS (W-8BEN CERTIFICATION) The U.S. government generally subjects foreign people to United States tax at a rate of 30 percent on income they receive from domestic sources. If you are not a U.S. citizen and wish to receive your full payment, you must make the following certification: I declare, under penalty of perjury, that I am exempt from U.S. tax withholding because: I am not a U.S. citizen; and I performed, or will perform, all services outside of the United States for which I receive payment through oDesk. I further certify that I have read, and I meet, the tax exemptions conditions in the Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. [U.S. Tax Form W-8BEN and Instructions] See IRS Notice 2001-4 www.irs.gov/businesses/small/international/article/0,,id=106263,00.html WE CAN NOT PROVIDE YOU WITH TAX ADVICE. IF YOU HAVE ANY QUESTIONS OR CAN NOT DETERMINE IF YOU ARE EXEMPT FROM TAX WITHHOLDING, WE URGE YOU TO CONSULT A TAX PROFESSIONAL OR OTHER EXPERT TO ASSIST YOU.