Hi,
To complete my Google AdSense account setup, I need to fill out the US tax form (it appears that Form W-8BEN applies to me). In one section of the form, I am required to select the country of which I am a citizen from a provided list.
Here is my issue: I am only a citizen of Iran, but I currently live in Australia. Iran does not appear in the list, and I am unsure which option I should select.
I found a guidance document for Form W-8BEN (link below). On page 6, it states that if your country of citizenship is not listed, you should select the country where you reside and live — which, in my case, would be Australia. However, I am not sure whether this document is authoritative and whether I can rely on it to select Australia.
I would appreciate your guidance on which option I should choose.
https://www.irs.gov/pub/irs-pdf/iw8ben.pdf