On page 8 of the instrcuctions for Form W-8BEN-E, it states a US TIN is required if the payee is claiming income tax treaty benefits AND they have NOT provided a foreign TIN on line 9b. Is an EIN not necessary if a foreign TIN is provided? This is regular income from a service provided in the US from a company located and paid in Australia. All other literature indicates an EIN is required for this type of income for a foreign entity. Has anyone else come up against this?