Tax Reporting for US Publishers
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.
Tax Reporting for International Publishers
Your U.S. source income will be reported annually on IRS Form 1042-S. The form is issued on, or before, March 15th each year and is an informational statement of your royalties and any amounts withheld during the prior tax year. For example, any royalties paid to you from January 1, 2016 through December 31, 2016 will be reported on Form 1042-S, issued in March 2017.
You may be responsible for paying taxes in your own country.
For detailed instructions on how to complete Form W-8BEN, please click here.