My adopted son is a Thai citizen, living in Bangkok, with no activities in the US. He has a YouTube channel with 5K+ subscribers and a website aimed at helping learners improve their English through multiplayer video games. He is about to apply for affiliate programs related to his niche (language learning and video-game related products), but both he an I are confused by some of the big company's requirements for US tax documents. Does he, for example, need an ITIN and then apply for a W-8BEN? Can he get an ITIN without ever having any dealings with US firms and no tax records? I have read dozens of postings on this subject, but none appear directly relevant to his case.
