Tax Information

Partridge Publishing will mail a Form1099-MISC to each U.S. author who was issued a payment for $10.00 or more in royalties (or incurred backup withholding greater than $0.00) during the calendar year. The income and withholding represent royalties from Quarter 4 of the previous year through Quarter 3 of the Form 1099-MISC year. The form will be mailed by 31 Jan., and should be delivered to the author in February. This form is required by the Internal Revenue Service (IRS) to report royalty 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 Partridge Singapore to have the form mailed/postmarked by 31 Jan., not delivered by 31 Jan.

International authors will receive a Form 1042-S instead of a Form 1099-MISC for the royalties earned and the amount withheld during the calendar year. The Form 1042-S will be mailed by 15 March.

The IRS requires Partridge Publishing to have a Form W-9 or Form W-8BEN on file for each author who may earn royalties. 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, Partridge Publishing will begin withholding taxes at the rate of 24% for U.S. citizens (or resident aliens) or 30% for nonresident aliens living outside the U.S. in accordance with U.S. tax law.

General Tax Information FAQs

What tax information can Partridge Publishing provide for me?

When does Partridge Publishing mail the 1099-MISC or 1042-S?

Why didn't I get a 1099-MISC this year? 

If I was paid under $10.00 in royalties, do I have to report it on my income tax? 

Why is the income stated on my 1099-MISC or 1042-S form not equal to the sum of my royalty payments for the calendar year?

When will Partridge Publishing post Quarter 4 royalties so I can complete my income tax return?

Tax Form Submission FAQs

I submitted a Form W-9 or a Form W-8BEN in the past. Why am I being asked for it again? 

I opted-out of submitting my tax information. Why does Partridge Publishing continue to request my tax information? 

If my company should receive the royalties instead of me, as the author, what do I need to do? 

My company's W-9 was accidentally added to my individual account (or vice versa). How can I correct this?

International Author FAQs

I am an international author, what do I need to do regarding the tax forms and ID numbers? 

How do I know if my country has a tax treaty with the United States that allows me to claim a lower rate of withholding? 

What if I don't have an ITIN? 

What if I don't have an EIN?

How do I file Form W-7 with the IRS (to obtain an ITIN)? 

1099-MISC FAQs

What is a 1099-MISC form? 

Who will receive a 1099-MISC form? 

What if there is an error on the 1099-MISC form? Is it too late to make changes? 

The amount on my 1099-MISC form doesn't match my checks; what is wrong?

One of my checks was not received during the tax year. May I request a corrected 1099-MISC?

Why isn't there a "Recipient's Identification Number" on my 1099-MISC form? 

The "Recipient's Identification Number" on my 1099-MISC form is incorrect; what do I do?

The "Recipient's name" on my 1099-MISC form is incorrect; what do I do?

The "Recipient address" on my 1099-MISC form is incorrect; what do I do?

I cannot locate my 1099-MISC form; how can I request a copy? 

Helpful Links

Backup withholding for U.S. Citizens or Resident Aliens

Withholding for Foreign Persons

Publication 515: Withholding of Tax on Nonresident Aliens and Foreign Entities (tax treaty tables)

Form W-7: Application for IRS Individual Taxpayer Identification Number Form W-7 Instructions

Form SS-4: Application for Employer Identification Number

Form SS-4 Instructions

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