Barnes & Noble Press requires all publishers to provide valid taxpayer identification information. This information is processed in the order received and note to expect delays due to heavy volume.
According to the United States Internal Revenue Service (IRS), for federal purposes, you are considered a U.S. person if you are:
- An individual who is a U.S. citizen or U.S. resident alien;
- A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States;
- An estate (other than a foreign estate); or
- A domestic trust (as defined in Regulations section 301.7701-7).
Please note that the information on this page is not intended to be tax advice and may not be used to support tax positions. We recommend you consult with a tax advisor for any tax guidance.
Requirements
Barnes & Noble Press requires all U.S. publishers, including non-profit or tax-exempt organizations, to provide their U.S. taxpayer identification number. For U.S. taxpayers, a TIN (taxpayer identification number) is required by the IRS for the administration of tax laws. In most cases, your TIN is either an Employer Identification Number (EIN) or a Social Security Number (SSN). Please submit Form W-9 to provide us with your U.S. taxpayer identification information.
**We make it easy for you by automatically generating a Substitute Form W-9 using the information you provide in the Taxpayer Information section of the My Vendor Account page. Please take note of the following:
- The information on Form W-9 must match precisely with the information on your My Vendor Account page.
- Before submitting, double-check that your information is accurate and correctly placed in the respective fields.
- Ensure that your Barnes & Noble Press Vendor ID (PUBXXXXXXX) is correctly entered in the 'List account number(s) here' section of the form.
- Given that this Substitute Form W-9 is solely utilized to validate your TIN for royalty payments, the ‘Signature of U.S. person’ field in Part II is not required. For detailed instructions on how to complete Form W-9, visit the IRS website: https://www.irs.gov/instructions/iw9
Once you've reviewed the form, simply upload it by clicking the "Submit" button. This is the quickest and most dependable method for submitting your form.
Or send a hard copy to:
Barnes & Noble Press
Attn: Vendor Maintenance
1400 Old Country Road, 1st Floor
Westbury, NY 11590
If you are a U.S. person, but residing in a country outside of the U.S., you must also submit Form W-9 as described above.
Tax Withholding
If you provide Barnes & Noble Press with your valid taxpayer identification information, tax withholding will not be deducted from your royalties. If the tax identity you provide us does not match IRS records, you may be subject to payment holds or U.S. tax withholding of up to 30%.
Tax Reporting
Your royalties paid in the prior tax year will be reported on Form 1099MISC. Forms will be issued on or before January 31 each year and filed with the IRS. For example, any royalties paid to you from January 1, 2022 through December 31, 2022 will be reported on Form 1099MISC, issued in January 2023.
You are responsible for filing all relevant income tax returns.