Barnes & Noble Press requires all publishers provide valid taxpayer identification information. This information is processed in the order received and note to expect delays due to heavy volume. Tax withholding and specific requirements vary based on whether you are a U.S. person or non-U.S. person.
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).
If you are a U.S. person, the rules that apply to you are found below in the section for U.S. Publishers.
If you are not a U.S. person, the rules that apply to you are found below in the section for Non-U.S. Publishers.
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 pyaments, 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.
For detailed instructions on how to complete Form W-9, please click on the link below:
https://www.irs.gov/instructions/iw9
Tax Withholding
Tax withholding is calculated based on the gross amount of your payment, before taking into account any costs associated with receiving payment.
The U.S. IRS requires Barnes & Noble Press to collect up to 30% from royalty payments issued to non-U.S. entities. The tax withholding will automatically be deducted from your royalties when they are paid.
You may be eligible for a reduced rate of U.S. tax withholding if your country of permanent residence (the country where you claim to be a resident of for purposes of that country's income tax) has an income tax treaty with the U.S. The link to information on tax treaty countries and applicable rates can be found on page 51 of the IRS 'Publication 515' under the Tax Treaties section or you can click on the link below.
If you provide a Form W-8BEN or W-8BEN-E to certify that you are a non-U.S. person, U.S. tax withholding will be reduced or will not be applied to your non-U.S. royalties from Barnes & Noble Press sales. If you do not certify that you are a non-U.S. person, you may be subject to U.S. tax withholding on your Barnes & Noble Press royalties. If you're uncertain which form to submit, consult with your tax adviser.
Requirements
Barnes & Noble Press is required to collect a Form W-8BEN or Form W-8BEN-E from all non-U.S. publishers who are receiving royalties. Visit the IRS website for detailed instructions on how to complete Form W-8BEN and W-8BEN-E.
The purpose of the form(s) is to:
• Establish that you are not a U.S. person
• Claim that you are the beneficial owner of the income for which Form W-8BEN is being provided or a partner in a partnership subject to section 1446; and
• If applicable, claim a reduced rate of, or exemption from, withholding as a resident of a foreign country with which the United States has an income tax treaty and who is eligible for treaty benefits.
Please submit Form W-8BEN or W-8BEN-E to provide us with your U.S. taxpayer identification and/or foreign taxpayer identification information. Please be sure to complete the following:
- Write your Barnes & Noble Press Vendor ID (PUBXXXXXXX) in the ‘Reference number(s)’ section of the form.
- Be sure to enter your information in the correct fields and do not abbreviate any country names.
- If you are claiming treaty benefits for a reduced withholding rate, you must provide a U.S. TIN and/or your foreign tax identification number.
- Provide signature and date - ink or digital - in the appropriate section.
- Information in W-8 form MUST match exactly to that on website
- For detailed instructions on how to complete Form W-8BEN, click here to visit the IRS website.
Upload a scanned version of the form by clicking the "I'm Ready to Upload a W-8" button. This is the fastest and most reliable way to submit your form.
Or send a hard copy to:
Barnes & Noble Press
Attn: Vendor Maintenance
1400 Old Country Road, 1st Floor
Westbury, NY 11590
The W-8BEN form is for individuals only. If you're not an individual, you will need form W-8BEN-E. If you are uncertain which form to submit, consult with your tax adviser.
Affidavit of unchanged status
If you have received a message from Barnes & Noble Press directing you to send us an affidavit of unchanged status, please download the form, print it, sign it, and send it to the mailing address below.
Affidavit of unchanged status for W-8BEN
Affidavit of unchanged status for W-8BEN-E
Please send the hardcopy affidavit to:
Barnes & Noble Press
Attn: Vendor Maintenance
1400 Old Country Road C-Level
Westbury, NY 11590
Or email the signed copy to: VendorMaint@bn.com
Tax Reporting
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.
