Royalty Payments & Tax Treaty Procedures
Information and IRS forms for MIT Press authors. Forms available in PDF format (you will need the latest version of the Acrobat Reader in order to view and print these forms).
Royalty Payments Tax Treaty Info for Foreign Nationals Form W-7 Form W-8BEN Other Forms
Royalty statements and payments will be made for each royalty year ending March 31 and will be mailed to you on or before the following June 30. Please check your publishing agreement for exceptions.
Effective January 1, 2001, a new US federal regulation took effect for all payments, including royalty payments, made to foreign nationals who wish to claim a tax treaty benefit. The new regulation requires that any individual who claims a tax treaty must have a federal identification number (Form W-7). A federal identification number can be either a US Social Security Number or an Individual Federal Identification Number (ITIN). The ITIN is issued and used only by the US Internal Revenue Service and only for tax reporting purposes. No other federal agency uses the ITIN.
If you do not have a Social Security Number and are not eligible to receive one, you must obtain an ITIN if you do not already have one. You may obtain your ITIN by applying for one using Form W-7. You must submit documents with the Form W-7 to verify your identity and to support your claim of foreign status. Examples of acceptable documents include, but are not limited to: a passport; a driver's license; documents issued by the US Immigration and Naturalization Service; an identity card issued by a state or national government authority; a foreign military identification card; a foreign voter registration certificate; and birth, marriage, or baptismal certificates. At least one of the documents must contain your photograph. Please see instructions on page 3 of the W-7 application for more details on how to apply.
If you are a foreign business entity or organization, you must obtain an EIN (a U.S. employer identification number) by filling out the SS-4 Form.
If you decide not to obtain a federal identification number to use to claim a tax treaty benefit on income derived in the US, MIT will be required by the tax law to withhold the maximum, currently 30%, of any amount payable to you which is subject to US tax.
US Internal Revenue Service Form W-7
(Application for IRS Individual Taxpayer Identification Number) - for non-US citizens
Applying in person: You can apply for an ITIN at any IRS walk-in office in the United States and at most IRS offices abroad (contact the IRS office abroad to find out if that office accepts Form W-7 applications). You can also get the application forms at certain U.S. consular offices.
Applying by mail: Complete form W-7, sign and date it, and mail the form along with the original or certified or notarized copies of your documentation to:
Internal Revenue Service
Philadelphia Service Center
ITIN Unit
PO Box 447
Bensalem, PA 19020
Original documents you submit will be returned to you. You do not need to provide a return envelope. Copies of all documents will not be returned. Please see page 3 of the W-7 application for complete details.
(Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding)
If you wish to claim a tax treaty benefit on MIT Press royalty payments, you must have a completed Form W-8BEN on file with us that includes a federal identification number (either a Social Security Number or an Individual Taxpayer Identification Number (ITIN)). According to the IRS, the new form will remain in effect indefinitely, "as long as the filer's status and the information relevant to the filer's certification on the form remains unchanged." You will need to periodically review your copy of the form to make sure the relevant information in it is up to date.
If you have any questions regarding your W-7 or W-8BEN forms, you may send your inquiries to Janice Miller in our Royalty Department at The MIT Press, Attn: Royalty Department, 55 Hayward Street, Cambridge, MA 02142 or by email at millerj@mit.edu.
Form W-8EXP: for a foreign organization that has a US tax number. Will not expire unless there's a change of address.
Form W-8IMY: for a foreign partnership that has a US tax number. Will not expire unless there's a change of address.
Form SS-4: for a foreign organization to apply for a US tax number. Please follow instructions and have documents notarized by a US notary public.
You can also check the IRS website (http://www.irs.gov/) for forms and further information.