How to fill out the tax form W-8BEN correctly?

Question

Payment systems

An acquaintance is engaged in naming, she recently won a naming contest. This contest was held on the American site https://www.squadhelp.com
Now she has a problem, she cannot withdraw money from the site. She was sent documents that must be completed in order to receive the prize amount. She is a citizen of the Russian Federation and has never lived in the US, but there are several fields on the form where they are asked to fill in a US tax number and a foreign tax number. It is not clear what data should be entered there
Link to the form https://www.irs.gov/pub/irs-pdf/fw8ben.pdf
Screenshot here we indicated the fields that cause difficulty joxi.ru/MAj7BReh4EWbpr Form
fields that raised questions :

1. US taxpayer identification number (SSN or ITIN), if required (see instructions) - does she need to fill in this field
   
2. Foreign tax identifying number (see instructions) - what to enter in this field Our Russian TIN
   
3. Reference number(s) (see instructions) - the most mysterious field, what is the reference number
   

There is also a link to the instruction help.squadhelp.com/article/account-verification-process
but it also does not make it clear what exactly a Russian citizen needs to fill out.

Answer 1

you can not fill out these understood because you are not a US resident