Wow. Thank you for the in-depth research and response. This is what I thought. At the end of the day, the affiliate doesn't have presence in the U.S. nor is he a U.S. citizen. As such, form W-8BEN is not required to be filled out.
I will though, make a note to document that this person is exempt from US taxes.
Thank you again pk, TaxGuBill, and TaxPro+40
