The item you are quoting is giving you two different scenarios.
* First scenario:
The Internal Revenue Service (IRS) requires Linden Lab to collect and retain Form W-9 (for U.S. residents) and Form W-8BEN (for non-U.S. residents) at certain transaction volumes. If you reach the transaction threshold and we do not have your completed and signed W-9 or W-8BEN on file, we are required to withhold funds from your account (at the current rate of 28% of your gross amounts received).
Linden Lab is not specifying what number of transaction volumes is required before you must submit the W-9 or W-8BEN. They are saying that they will send you the form when you've met whatever their threshhold is.
* Second scenario, for US residents only:
Additionally, for U.S. residents with 200 or more transactions with a total amount in excess of $20,000 in a calendar year, we are required to file a Form 1099-K with the IRS reporting those transactions for that year.
They are saying that when you have the 200 transactions totalling $20,000 or more, then they have to report that amount to the IRS if you are a US resident.
(Sorry, I see someone had already answered while I was very slowly making the post. :matte-motes-bashful-cute-2: )