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Non-U.S. Member Tax Withholdings

If you earn money in the U.S., you must pay taxes on your income. U.S. tax laws requires us to report royalty payments made to non-U.S. members and withhold and remit taxes on the royalty payments to the U. S. Internal Revenue Service (IRS). Although you may also need to report and pay taxes to your own government, we are not involved in this process.

Determining Tax Rates

The standard tax-withholding rate for non-U.S. members is 30%.

If you are a non-U.S. member and your country has an established tax rate treaty with the U.S., you may be eligible for treaty withholdings rates if you provide us with a valid W-8BEN.

Here are some common tax withholding rates by country, which are subject to change without notice:

* Canada: 0%
* Australia: 5%
* UK: 0%
* Japan: 0%
* India: 15%

For more information, see IRS Publication 515.

To receive treaty withholding rates for your country:

1. Obtain a U.S. Tax Identification Number (TIN)

Apply for a U.S. TIN through either a W-7 form (for individuals) or SS4 form (for businesses), which you can find at the IRS website. If you are an individual, you will need to submit a letter from CreateSpace along with your Form W-7. Please use the attached letter found at the bottom of this page for your application.

2. Complete the Royalty Payment Profile in your CreateSpace Member Account

From the left-side navigation box, click "Account Settings," and go to "Royalty Payment Information." Complete all required fields on the page, then click "Save."

3. Send us your complete W-8BEN form

A W-8BEN form states what country you reside in and which treaty, if any, determines your tax rate. Download the W-8BEN below, complete the form it its entirety, including your TIN and CreateSpace Member ID, and provide it to us by mail:

Send us a physical (wet ink) W-8BEN form to the address below and use the W-8BEN with affidavit example attached below as a guide. The signed affidavit will allow us to refund any withholding deducted earlier within the current calendar year in the event that we do not receive a valid form prior to your first payment. Withholding can only be paid back if it was deducted in the current calendar year.

8329 West Sunset Road
Suite 200
Las Vegas, NV
89113

Please consider the following when completing your W-8BEN:

* We accept the following types of signatories for legal entities (i.e. non-individuals) on the W-8BEN: CEO, CFO, Treasurer, Company Secretary, President, Vice-President, Director (UK only), Managing Director, Executor, Member, Managing Member, Partner, Managing Partner, and Trustee.
* Per IRS W-BEN Instructions “You must provide a U.S. TIN if you are…claiming benefits under an income tax treaty.”
* Review the W-8BEN Instructions carefully while completing Part II of the form.
* Do not use abbreviations.
* Refer to the examples available below while completing your W-8BEN.

For additional information, please refer to IRS Publication 515 and the W-8BEN Instructions.

Information in this document does not constitute tax, legal, or other professional advice and must not be used as such. Please consult a tax specialist for tax advice related to this matter.

Neither a TIN nor W-8BEN form are required to receive royalty payments, however, if you choose not to provide a W-8BEN, we will withhold 30% of your earnings for tax purposes regardless of any tax treaties your country may have with the U.S.


Related Attachments
Attachment Name Size Last Modified
CreateSpace ITIN Letter.pdf 478KB 8/3/2011 5:53 PM
W-8BEN with affidavit.pdf 322KB 4/20/2011 3:06 PM
W-8BEN with Affidavit Example - Non-Individual.pdf 54KB 4/20/2011 2:40 PM
W-8BEN with Affidavit Example - Individual.pdf 53KB 4/20/2011 2:40 PM


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