Journals Higher Education

Tax Information for Foreign Authors

 

If you are a non-U.S. Person, the U.S. Internal Revenue Service (IRS) requires 30% U.S. tax to be withheld from your royalty income. This withholding may be reduced if a tax treaty exists between the United States and your country of residence. To claim the tax treaty benefit of reduced tax withholding, you must provide the taxpayer identification number issued by your country of residence. The IRS calls this number your Foreign Taxpayer Identification Number (FTIN). If you cannot provide a FTIN, but wish to claim the reduced withholding rate of the relevant tax treaty, you can instead provide an Individual Taxpayer Identification Number (ITIN) issued by the IRS. Please contact your editor if you need documents to apply for an ITIN.

Once you have your FTIN or ITIN, you should complete Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding) and return it to the Royalty Department or directly to your editor in NY. Please complete lines 1-4, 5 or 6, 8-10 and sign the form. If you do not wish to provide a tax identification number, or if there is no tax treaty between the United States and your country of residence, please complete Part 1 of the W-8BEN, note "No FTIN or ITIN, withhold 30%" on line 5, and sign the form.

NOTE: Royalty recipients who are non-individuals (organizations, etc.) should instead complete Form W-8BEN-E. To claim tax treaty benefits, they should provide either a Foreign Taxpayer Identification Number (FTIN), or an Employer Identification Number (EIN) issued by the IRS. Please contact your editor if you need documents to apply for an EIN.

Tax Treaty Information
Form W-8BEN
Form W-8BEN Instructions
Form W-8BEN-E
Form W-8BEN-E Instructions

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