I'm an Indian citizen residing in India. I made some money doing online tutoring in a site called Student of Fortune. But if I have to withdraw the funds, I need to submit a W8BEN form. The form asks for "U.S Taxpayer Identification number (SSN or ITIN)". Since I'm not a US citizen, the only one applicable to me is the ITIN. But is this necessary for me?
I referred the IRS website, and it says, "IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN." How do I know if I'm required to file a U.S tax return?