Book Country will mail a Form1099-MISC to each U.S. author who earned more than $10.00 in author earnings (or incurred withholding greater than $0.00) during the calendar year. The income and withholding represent author earnings from Quarter 4 of the previous year through Quarter 3 of the Form 1099-MISC year. The form will be mailed by Jan. 31, and should be delivered to the author in February. This form is required by the Internal Revenue Service (IRS) to report author earnings income and withholding. If the author was not paid any monies during the calendar year, then he or she will not receive a Form 1099-MISC. The IRS requires Book Country to have the form mailed/postmarked by Jan. 31, not delivered by Jan 31.
International authors will receive a Form 1042-S instead of a Form 1099-MISC for the author earnings earned and the amount withheld during the calendar year. The Form 1042-S will be mailed by March 15.The IRS requires Book Country to have a Form W-9 or Form W-8BEN on file for each author who may earn author earnings. The tax form must include the individual or company’s U.S. Taxpayer Identification Number (SSN, EIN, or ITIN). If the author refuses to provide the form or the digital equivalency, Book Country will begin withholding taxes at the rate of 28% for U.S. citizens (or resident aliens) or 30% for nonresident aliens living outside the U.S. in accordance with U.S. tax law.
Book Country will provide a Form 1099-MISC or Form 1042-S stating author earnings earned during a calendar year and the amount of withholding, to assist you in accurately reporting your author earnings income. For further information please consult your professional tax consultant.Back to top »
By law Book Country is required to mail the previous year’s Form 1099-MISC by Jan. 31 of the current year. For non-U.S. persons, the previous year’s Form 1042-S will be mailed by March 15 of the current year.Back to top »
If you were paid less than $10.00, and did not have withholding in the previous calendar year, you will not receive a 1099-MISC.Back to top »
For any questions on reporting your income to the IRS, please consult your professional tax consultant.Back to top »
The tax form reports the total author earnings income earned over the calendar year and taxes withheld. “Author earnings income earned” is the amount of your checks before withholding. Your payments equal the difference between your total income on the form and any taxes withheld. Back to top »
Quarter 4 author earnings will not be paid to you until the following calendar year; therefore, Quarter 4 author earnings will be included on the Form 1099-MISC or 1042-S you receive the following year. Please refer to the Form 1099-MISC or 1042-S you may receive from Book Country to learn the amount of money that has been reported as author earnings income (and withholding) for tax filing purposes. Form 1099-MISC will be mailed by Jan. 31of the current year, and Form 1042-S will be mailed by March 15.Back to top »
If you receive a request from Book Country to submit your tax information, then we do not have your Form W-9 or W-8BEN in our system, and we need you to resubmit the appropriate form. We may not be able to assign a received tax form to your account due to an issue with matching your tax form with your author account, the tax form may include an incomplete address, or it could be another reason. Back to top »
The IRS requires that we have a complete tax Form W-9 or W-8BEN on file even if an author has opted out of submitting tax information. We are required to request the tax form annually.Back to top »
First, an account for your company must be created in our system. To have an account created for the company, speak to customer support about a reassignment of rights. Second, a Form W-9 needs to be filled out for the company using the company EIN for the tax ID. Third, the company’s W-9 must be submitted either online through the company’s Book Country account, or by mail (be sure to reference the company’s Book Country account number). Back to top »
If your company’s W-9 was added to your individual account, please correct by submitting your individual W-9 and referencing your individual Book Country account. Also, make sure that your company’s W-9 is connected to your company’s account. If your individual W-9 was added to your company’s account, please correct by submitting your company W-9 and referencing your company Book Country account. Back to top »
You will need to submit a Form W-8BEN to Book Country. When filling out the form, please remember to include your IRS issued U.S. taxpayer identification number (ITIN for individuals, EIN for companies), your author account number, your country of citizenship, and claim to a lower tax treaty rate (if applicable). Even if you don’t have a U.S. taxpayer identification number yet, you should still submit an initial Form W-8BEN to establish that you are not a U.S. person. Submit the Form W-8BEN once you have a U.S. taxpayer identification number in order to claim a reduced rate or exemption from withholding if your country has an income tax treaty with the United States.Back to top »
If applicable, you may claim a reduced rate of withholding as a resident of a foreign country with which the United States has an income tax treaty. See the Tax Treaty Tables within Internal Revenue Service (IRS) Publication 515 (See the helpful IRS links at the bottom of this page.), “Withholding of Tax on Nonresident Aliens and Foreign Entities”, under “Copyrights” for your country’s tax treaty rate. Submit Form W-8BEN when requested by Book Country whether or not you are claiming a reduced rate of withholding. Back to top »
If you do not have a Social Security Number (SSN) and are not eligible to get one, you must obtain an Individual Taxpayer Identification Number (ITIN) to claim your country’s reduced tax treaty rate (if applicable). To apply for an ITIN, file Form W-7, “Application for IRS Individual Taxpayer Identification Number” (see helpful links below) with the IRS. It usually takes four to six weeks to receive an ITIN from the IRS. Back to top »
Companies may apply for a U.S. Employer Identification Number (EIN) by filing a Form SS-4 with the IRS.Back to top »
The W-7 tax form needs to be submitted by you, the author, to the IRS directly. This form is not processed or submitted by Book Country. Book Country can supply you with a support letter that will need to be submitted with Form W-7. Once this process is completed, the IRS will supply you with an ITIN. The ITIN will need to be included on the W-8BEN form that can be completed online through your secure author account or sent to Book Country directly. If you require a W-7 support letter, please make the request with customer support and be sure to include your author account number, legal name, and mailing address.Back to top »
Form 1099-MISC is used to report author earnings income and backup withholding. The form is for each person who earned at least $10 in author earnings during the past calendar year or anyone who was paid and had any amount of backup withholding regardless of the $10 minimum.Back to top »
Authors who have been paid at least $10 in author earnings or who have had any backup withholding during the past calendar year will receive a 1099-MISC form. Form 1099-MISC applies to U.S. residents and U.S. resident aliens ONLY and is not sent to nonresident aliens or foreign persons. Nonresident aliens and foreign persons receive Form 1042-S.
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1099-MISC forms are not due to be filed with the IRS until March 31, so we still have time to make changes if necessary. Even after that, we can still file corrected forms with the IRS, so do not panic if something might be wrong. Back to top »
The amount of author earnings reported on the 1099 is the gross amount of author earnings paid before any backup withholding. The author earnings amount should match the amount of author earnings on your statements from Q4 of the previous year to Q3 of the 1099 year, plus any paid or offset distribution author earnings wherever applicable. Subtracting the withholding (box 4) from the author earnings income (box 2) should equal the total monies paid to you during the 1099 year. If after careful analysis, you still believe there is an error, please contact firstname.lastname@example.org. Back to top »
If the check was sent to the address on file during the tax year, the 1099-MISC must include the income (and withholding if applicable) associated with the payment. If the check has still not been received, please contact email@example.com and request a re-cut. Back to top »
The “Recipient’s Identification Number” is the box that should include your U.S. Taxpayer Identification Number (TIN). U.S. persons should submit a Form W-9 to Book Country to report their Social Security Number (or EIN for a business). If we receive the update before the IRS filing deadline, March 31, we can guarantee that the updated form with the new identification number will be submitted to the IRS. We encourage online submission of the Form W-9 through your secure author account.
Please note: authors may incur a penalty from the IRS for failing to report their TIN or for providing an invalid TIN. Back to top »
Submit a Form W-9 to provide Book Country with your corrected Social Security Number (or EIN for a business). If we receive the update before the IRS filing deadline, March 31, we can guarantee that the updated form with the new identification number will be submitted to the IRS. We encourage online submission of the Form W-9 through your secure author account. Back to top »
The recipient name on your Form 1099-MISC is the person or entity who earned author earnings income during the tax year. In most cases, the name must remain unchanged.
However, if you were the recipient of the author earnings income during the year and there is a spelling error with the last name, then we may be able to issue a correction before filing with the IRS on March 31. To request a 1099-MISC name correction, please email us at Book Country customer support.
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The IRS does not match addresses. If you have received the form, then there is no need to request a new form with an updated address. If you would like to update your address for future mailings, please contact firstname.lastname@example.org.Back to top »
Please email us at Book Country customer support and request a copy of your 1099-MISC form. Be sure to indicate the tax year. The copy can be e-mailed with the Taxpayer Identification Number masked, or sent by post if necessary. Back to top »
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