Royalties for Foreign Authors
United States tax law requires that Harvard University withhold 30% of any payment to foreign individuals. However, foreign individuals who reside in countries that have a tax treaty with the United States can apply for an exemption from this requirement.
To apply, you must complete Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Harvard University also requires that you complete a Harvard University Foreign National Information Form (FNIF).
Mail these two completed and signed forms to:
Harvard University Press
Editorial Department
79 Garden Street
Cambridge, MA 02138, USA
Regarding Taxpayer Identification Numbers
If you are claiming exemption from withholding using Form W-8BEN, you must provide a United States Taxpayer Identification Number. A valid Taxpayer Identification Number is either an Individual Taxpayer Identification Number (ITIN), assigned by the Internal Revenue Service (IRS), or a Social Security Number (SSN), assigned by the Social Security Administration. Tax identification numbers assigned by your own country are not acceptable.
You can apply for an ITIN from the Internal Revenue Service by completing Form W-7, Application for IRS Individual Taxpayer Identification Number. For more information, please visit the Internal Revenue Service page on Obtaining an ITIN from Abroad. Upon completion, Form W-7 should be mailed directly to the Internal Revenue Service:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342, USA
Alternately, if you are eligible for a Social Security Number you may apply for one using Form SS-5-FS, Application for a Social Security Card. Please see the Social Security Administration page on International Operations for more information and to to find instructions on how to submit the completed form.
Please do not send the ITIN or SSN application forms to Harvard University Press.
For more information on Harvard University tax policies, please see the Harvard Office of Tax Services website or call them at (617) 496-6800.
