Royalties
Declaration of status
The Internal Revenue Service requires that we have declaration of status on file for anyone who is or will be receiving payments from Springer. The type of form to be filled out depends on the country of citizenship. Below are the names and description of the forms that we require.
Revenue service forms |
US Authors
W9 , this form is to be completed and signed by all US nationals, and US permanent residents. (individuals and companies) This form represents a declaration of US citizenship/permanent residence. At the end of the tax year all authors who fall under this category will receive a 10-99 Misc form listing all payment made during the corresponding tax year.
Tax form for authors/editors publishing with Springer US offices
We recommend that you complete and return these tax forms to us along with your contracts; this will ensure that Springer withholds the appropriate tax rate on your royalties as required by the US Government. While these forms are not required, it is of benefit to you to complete and return these forms to us.
Please note:
Only fill in these forms when you sign a contract with Springer New York. This information is not relevant to any authors (whether or not based in the US) who sign contracts with Springer offices in any other country.
- All United States citizens should fill out and return form W-9 with their Social Security Number (SSN) included. Royalty income will be subject to 28% backup withholdings as required by the United States Government on all W-9 forms received without SSN’s.
- All foreign authors and editors should fill out and return form W-8BEN and include their assigned United States Government Individual Taxpayer Identification Number (ITIN) in Line 6 of the form. By including the ITIN, the tax treaty between the US and the individual’s respective country of residence will be applied. If no ITIN is given, royalty income will be subject to 30% backup withholdings as required by the United States Government. Foreign authors and editors can call the IRS directly at 1-800-829-1040 or visit their website at http://www.irs.gov/individuals/index.html and select the ITIN help function to get help based on their individual circumstances. Providing the individual’s country tax ID in Line 7 will not exempt them from withholding. Filling out the W-8BEN without and ITIN only confirms that the person is not a United States citizen. It does not exempt them from withholding's deductions.
If you decide to return these forms at a future date instead of with the fully executed contracts, we ask that you kindly include a photocopy of the fully signed agreement for additional reference.
If you are a repeat Springer Editor and you have already supplied these forms to us in the past, you are not required to send them again.
All of these forms, along with detailed instructions on how to complete them, can also be downloaded from the Internal Revenue Service Website:
Tax withholding
US authors and permanent US residents
As long as we have a completed W9 form, there will be no tax withholding on any royalty payments.
Non US Authors
The Internal Revenue Service requires that we withhold 30% of all royalty earnings for all foreign nationals except as provided below: Some countries have established tax treaties with the US, which benefits its citizens by lowering the amount of tax withheld by the US taxing authority. The way to take advantage for this is by obtaining an individual tax identification number from the US internal revenue service. This document is valid for life, and can be used with other companies from which our authors may also be receiving payment. For more information please go to IRS.gov and type ITIN in the search term. Then click on the top subject Individual Taxpayer Identification Number (ITIN) you will be prompted to a detailed frequently asked questions section. Once an ITIN is obtained, this must be submitted to our office and we will then apply the appropriate tax withholding rate. Alternatively the Internal Revenue Service, now accepts the local tax ID from the country of residence, which also serves in the reduction of the tax rate in a similar manner as the ITIN. *some countries do not have a tax treaty with the US, in this case the rate will remain at 30%
Contact the author helpdesk for questions on author royalties