Royalty Information for foreign authors
United States Tax laws require the university to withhold thirty percent of any payment to foreign individuals. Foreign individuals, who live in countries that have a tax treaty with the United States, can apply for an exemption from this requirement. To do so you must fill out and sign a W-8BEN, formally known as a Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Harvard also requires you to complete the Foreign National Information Form (FNIF). These documents should be mailed to:
- Harvard University Press
Royalties Department
79 Garden Street
Cambridge, Massachusetts 02138 USA
Tel: 617-496-1250
If you do not have a SSN and are eligible to get one (see eligibility requirements), you may apply on Form SS-5, Application for a Social Security Card. If you apply for the SSN please call 1-800-772-1213 for instructions on where to mail the completed form.
If you do not have a SSN and are not eligible to get one, you should apply for an ITIN using Form W-7, Application for IRS Individual Taxpayer Identification Number. Upon Completion, the W-7 should be mailed to the Internal Revenue Service at the following address:
-
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Please do not send the SSN or ITIN application forms to Harvard University Press.
Please note: your Tax Identification Number from your own country is not acceptable for claiming exemption from withholding from your U.S. Royalty Income.
RESOURCES
- United States Internal Revenue Service (IRS) W-8BEN Form and W-8BEN Instructions
- To determine if you are eligible for a Social Security Number: http://ssa.gov/pubs/10120.html
- Social Security forms and accompanying instructions for obtaining an SSN are available at the Social Security Administration website: http://ssa.gov/online/ss-5.pdf
- Application for IRS Individual Taxpayer Identification Number (Form W-7) for individuals: http://www.irs.gov/pub/irs-pdf/fw7.pdf
- Harvard University Foreign National Information Form
- For more tax information, please contact the university’s tax operations at: 617-495-8436 or 617-496-9919.