Hola escritores.
He ayudado a un amigo a subir un libro a Smashwords y nos encontramos con el tema de las retenciones del famoso IRS de los c. Como son muy listos, te ofrecen ceder una retención del 30% a huevo o cumplimentar un documento bastante jodidillo (el W-8BEN) mediante el cuál se puede reducir la retención incluso al 5%. Como el 30% por la cara me parece un abuso, me he puesto a rellenar el documento. Lo que pasa es que pide datos que no sé si son necesarios, que de serlo hay que solicitar aparte, y si lo hago a ojo y o mando tardan semanas en responder si está mal. En ese caso, dudo que aclaren dónde está el error porque lo que obviamente buscan es quedarse el 30%.
Alguno de vosotros ha pasado por esto y lo ha cumplimentado con éxito? Podéis ayudar a los que no sabemos hacerlo?
A continuación pongo lo que viene en la web.
El documento está aquí: http://www.irs.gov/pub/irs-pdf/fw8ben.pdf
Las instrucciones aquí: http://www.irs.gov/pub/irs-pdf/iw8ben.pdf
He ayudado a un amigo a subir un libro a Smashwords y nos encontramos con el tema de las retenciones del famoso IRS de los c. Como son muy listos, te ofrecen ceder una retención del 30% a huevo o cumplimentar un documento bastante jodidillo (el W-8BEN) mediante el cuál se puede reducir la retención incluso al 5%. Como el 30% por la cara me parece un abuso, me he puesto a rellenar el documento. Lo que pasa es que pide datos que no sé si son necesarios, que de serlo hay que solicitar aparte, y si lo hago a ojo y o mando tardan semanas en responder si está mal. En ese caso, dudo que aclaren dónde está el error porque lo que obviamente buscan es quedarse el 30%.
Alguno de vosotros ha pasado por esto y lo ha cumplimentado con éxito? Podéis ayudar a los que no sabemos hacerlo?
A continuación pongo lo que viene en la web.
Contenido oculto:
Set up payee information
Manage Your Payments Here
How Smashwords Pays - Per the Smashwords Terms of Service, Smashwords pays authors and publishers quarterly, always within 40 days of the close of each calendar quarter. You can track your accrued earnings in your Dashboard's Sales & Payments Report. Smashwords pays you only after Smashwords has received payment from the retailer, and only for payments received as of the last day of quarter (see below). Please note that most Smashwords retailers don't pay Smashwords until 30-45 days after the close of a month, or up to 30 days after the close of a calendar quarter. Click here for our FAQ on earnings and payment schedules.
Payment options - We have two payment options. For residents of the US, payment is made either via paper check or Paypal. For residents outside the US, payment is made via PayPal only.
Payment thresholds - The threshold for paper checks is $75.00. The threshold for PayPal is only $10.00. We encourage all authors to sign up for a free PayPal account so you can receive electronic payments. If you're registered for paper check payment as of the date we process payments, and you're not paid because you didn't reach the threshold, you can opt for PayPal payments below and you willl be paid in the following quarter. It is your responsibility to select your payment option in advance of our quarterly payment rounds, and in advance of the 15th of month in which we pay.
Accuracy of payee information - It is the author/publisher's responsibility to ensure that the mailing address, PayPal address and other payment settings below are are accurate and up to date. If you miss a payment because you listed incorrect or out of date information below, Smashwords cannot issue a re-payment until the next quarterly payment cycle. Unclaimed payments (be they from incorrect PayPal addresses, failure to claim the PayPal payment from PayPal, out of date mailing addresses, uncashed checks, lost mail) will eventually credit back to your account (See the Sales & Payments report) in full and will become payable in the next quarterly payment round. To ensure changes to your payment preferences below are captured in time to be reflected in each quarterly payment round,please make all updates on this page prior to the 15th of each payment month noted below.
US Residents: You must provide your SSN or EIN in the form below, along with proper postal mailing address, in order to avoid the IRS-required 28% witholding rate. If you don't provide this information, we cannot pay you. If you provide an incorrect tax ID, it may prevent payment. If your name below doesn't match the name on file with the IRS associated with your SSN/EIN, it may prevent payment. Your SSN/EIN is stored encrypted, and the web connection when you transmit your SSN/EIN is also encrypted. In other words, your personal tax ID information is very safe. For your further security, after you send us your SSN/EIN we will not display it on this page.
Non-US Residents: If you live in a country with a tax treaty with the US, you may be eligible for reduced tax withholdings if you mail a completed W8-BEN form to Smashwords. The form must include a United States IRS-issued ITIN/EIN/SSN. Click the link below for Deferred payment and it will cause additional IRS links to appear where you'll find additional instructions. If you do not have an ITIN/EIN, you will need to fill out and submit to the IRS an IRS Form W-7, for which you'll need to attach a downloadable letter from Smashwords. For full instructions, as well as a helpful checklist of how to obtain an ITIN, click here for our ITIN FAQ.
Quarterly Payment Periods - Expected Payment Date
Q1: Jan, Feb, March - Payment last day of April
Q2: April, May, June - Payment last day of July
Q3: July, Aug, Sept - Payment last day of October
Q4: October, Nov, Dec. - Payment last day of January
Payment dates may vary by several days, earlier or later. Although we aim to get payments out on the last day of the payment month, in some cases they might go out as as early as the 17th. Allow a few extra days for paper checks to arrive in the mail.
INCOMPLETE OR INACCURATE INFORMATION MAY DELAY OR PREVENT PAYMENT.
Payee Name:
Enter the name as you would on your tax return.
Payee Address:
Enter your address as you would on your tax return.
Payee City:
Enter your city as you would on your tax return.
Payee State, Province or Region:
Enter your state, province or region
Payee Zip/Postal Code:
Enter your zip or postal code as you would on your tax return.
Payee Country: United States Canada United Kingdom Australia New Zealand Afghanistan Albania Algeria American Samoa Andorra Angola Anguilla Antarctica Antigua And Barbuda Argentina Armenia Aruba Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bosnia And Herzegovina Botswana Bouvet Island Brazil British Indian Ocean Territory Brunei Darussalam Bulgaria Burkina Faso Burundi Cambodia Cameroon Cape Verde Cayman Islands Central African Republic Chad Chile China Christmas Island Cocos (keeling) Islands Colombia Comoros Congo Congo, The Democratic Republic Of The Cook Islands Costa Rica Cote D Ivoire Croatia Cuba Cyprus Czech Republic Denmark Djibouti Dominica Dominican Republic East Timor Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Falkland Islands (malvinas) Faroe Islands Fiji Finland France French Guiana French Polynesia French Southern Territories Gabon Gambia Georgia Germany Ghana Gibraltar Greece Greenland Grenada Guadeloupe Guam Guatemala Guinea Guinea-bissau Guyana Haiti Heard Island And Mcdonald Islands Holy See (vatican City State) Honduras Hong Kong Hungary Iceland India Indonesia Iran, Islamic Republic Of Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Kiribati Korea Democratic Peoples Republic Of Korea Republic Of Kuwait Kyrgyzstan Lao Peoples Democratic Republic Latvia Lebanon Lesotho Liberia Libyan Arab Jamahiriya Liechtenstein Lithuania Luxembourg Macau Macedonia, The Former Yugoslav Republic Of Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Martinique Mauritania Mauritius Mayotte Mexico Micronesia, Federated States Of Moldova, Republic Of Monaco Mongolia Montserrat Morocco Mozambique Myanmar Namibia Nauru Nepal Netherlands Netherlands Antilles New Caledonia Nicaragua Niger Nigeria Niue Norfolk Island Northern Mariana Islands Norway Oman Pakistan Palau Palestinian Territory, Occupied Panama Papua New Guinea Paraguay Peru Philippines Pitcairn Poland Portugal Puerto Rico Qatar Reunion Romania Russian Federation Rwanda Saint Helena Saint Kitts And Nevis Saint Lucia Saint Pierre And Miquelon Saint Vincent And The Grenadines Samoa San Marino Sao Tome And Principe Saudi Arabia Scotland Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands Somalia South Africa South Georgia And The South Sandwich Islands Spain Sri Lanka Sudan Suriname Svalbard And Jan Mayen Swaziland Sweden Switzerland Syrian Arab Republic Taiwan Tajikistan Tanzania, United Republic Of Thailand Togo Tokelau Tonga Trinidad And Tobago Tunisia Turkey Turkmenistan Turks And Caicos Islands Tuvalu Uganda Ukraine United Arab Emirates United States Minor Outlying Islands Uruguay Uzbekistan Vanuatu Venezuela Viet Nam Virgin Islands, British Virgin Islands, U.s. Wallis And Futuna Western Sahara Yemen Zambia Zimbabwe
According to pages 36 and 37 of IRS Publication 901: U.S. Tax Treaties, your country, Spain, has a tax treaty that might qualify you for a reduced withholding rate of 5% instead of the customary 30%.
Entity type: Individual/Sole Proprietorship Corporation Partnership Limited liability company Other
Select your type of business. If you are an independent author, you should choose "Independent/Sole Proprietor". If you have formed a corporation or partnership, you may want to consult your tax accountant.
ITIN/EIN: (We have no tax ID on file for you.)
Your country, Spain, has a tax treaty that might qualify you for a reduced withholding rate of 5%. If you qualify for this, you will need to supply Smashwords with a W8BEN Form with a US IRS Individual Tax Identification Number (ITIN or EIN).
PAY ME NOW - Deduct a 30% IRS withholdings from my payment *
Please pay me my earnings, minus the IRS-mandated 30% withholding rate. I understand once Smashwords withholds the taxes, Smashwords will remit these funds to the IRS.
DEFER PAYMENT until I have submitted my completed W8BEN Form with my US tax identification number, ITIN or EIN, to Smashwords. After the W8BEN Form is approved, I understand that payments to me will start in the next quarterly payout at the reduced tax treaty rate that is set with my country.
If I already have a completed W8-BEN, I can mail it to Smashwords now.
* Smashwords is consulting with the IRS. It is our opinion, as well as the opinion of our tax counsel, that Smashwords authors and publishers should not be subject to ANY IRS withholdings because Smashwords is acting as your distributor. If, and this is a big IF, Smashwords is able to obtain a favorable ruling on this matter before these proceeds are submitted to the IRS, then the withholdings will be refunded. Do not count on Smashwords prevailing with the IRS.
If you have an Individual Tax Identification Number (ITIN) or Employee Identification Number (EIN) from the United States IRS, enter it above, and on your W-8BEN
According to section 1(d) from the IRS W-7 instructions form, the W-7 application (how you obtain an ITIN) you provide to the IRS is required to include a physical, signed letter or document attached to your application, supplied by the withholding agent (Smashwords), on official Smashwords letterhead, showing your name and evidencing that an ITIN is required to make distributions to you during the current tax year that are subject to IRS information reporting or federal tax withholding. Without this letter from Smashwords, you cannot complete your W-7 application (required to obtain your ITIN from the IRS), and without the ITIN you cannot submit a W-8 form to Smashwords that will qualify you for reduced tax withholdings. The IRS has further instructed Smashwords that the letter, on letterhead, must be signed in ink by a Smashwords official (meaning we can't email you a digital version), and it must be delivered to you via paper mail so you can include the document in your W-7 ITIN application.
To qualify for Smashwords to mail you the above signed letter at no cost to you, you must must have an accrued earnings balance of at least $10.00. Smashwords encourages all authors and publishers to seriously consider whether or not it's worth their time and hassle to apply for an ITIN. If you're selling thousands of dollars of ebooks annually, then it could make sense for you.
Note: Smashwords pays quarterly. For more, see our FAQ.
Method: Check (US Only)
For accrued earnings of USD$75.00 or more.
PayPal
For accrued earnings of USD$10.00 or more.
PayPal account:
(the email address you use to receive payment at PayPal)
Sign up for a PayPal account
Use same email as my Smashwords account
The information you are about to submit will be encrypted for safe keeping by Smashwords, Inc. If your annual earnings exceed $10, the IRS requires Smashwords to use the information you provide above to generate a 1042-S (foreign persons US source income subject to withholding) form. Smashwords will send a copy of this form to the IRS and to you. By clicking "Save Payee Settings" below, you certify that the information is accurate.
Manage Your Payments Here
How Smashwords Pays - Per the Smashwords Terms of Service, Smashwords pays authors and publishers quarterly, always within 40 days of the close of each calendar quarter. You can track your accrued earnings in your Dashboard's Sales & Payments Report. Smashwords pays you only after Smashwords has received payment from the retailer, and only for payments received as of the last day of quarter (see below). Please note that most Smashwords retailers don't pay Smashwords until 30-45 days after the close of a month, or up to 30 days after the close of a calendar quarter. Click here for our FAQ on earnings and payment schedules.
Payment options - We have two payment options. For residents of the US, payment is made either via paper check or Paypal. For residents outside the US, payment is made via PayPal only.
Payment thresholds - The threshold for paper checks is $75.00. The threshold for PayPal is only $10.00. We encourage all authors to sign up for a free PayPal account so you can receive electronic payments. If you're registered for paper check payment as of the date we process payments, and you're not paid because you didn't reach the threshold, you can opt for PayPal payments below and you willl be paid in the following quarter. It is your responsibility to select your payment option in advance of our quarterly payment rounds, and in advance of the 15th of month in which we pay.
Accuracy of payee information - It is the author/publisher's responsibility to ensure that the mailing address, PayPal address and other payment settings below are are accurate and up to date. If you miss a payment because you listed incorrect or out of date information below, Smashwords cannot issue a re-payment until the next quarterly payment cycle. Unclaimed payments (be they from incorrect PayPal addresses, failure to claim the PayPal payment from PayPal, out of date mailing addresses, uncashed checks, lost mail) will eventually credit back to your account (See the Sales & Payments report) in full and will become payable in the next quarterly payment round. To ensure changes to your payment preferences below are captured in time to be reflected in each quarterly payment round,please make all updates on this page prior to the 15th of each payment month noted below.
US Residents: You must provide your SSN or EIN in the form below, along with proper postal mailing address, in order to avoid the IRS-required 28% witholding rate. If you don't provide this information, we cannot pay you. If you provide an incorrect tax ID, it may prevent payment. If your name below doesn't match the name on file with the IRS associated with your SSN/EIN, it may prevent payment. Your SSN/EIN is stored encrypted, and the web connection when you transmit your SSN/EIN is also encrypted. In other words, your personal tax ID information is very safe. For your further security, after you send us your SSN/EIN we will not display it on this page.
Non-US Residents: If you live in a country with a tax treaty with the US, you may be eligible for reduced tax withholdings if you mail a completed W8-BEN form to Smashwords. The form must include a United States IRS-issued ITIN/EIN/SSN. Click the link below for Deferred payment and it will cause additional IRS links to appear where you'll find additional instructions. If you do not have an ITIN/EIN, you will need to fill out and submit to the IRS an IRS Form W-7, for which you'll need to attach a downloadable letter from Smashwords. For full instructions, as well as a helpful checklist of how to obtain an ITIN, click here for our ITIN FAQ.
Quarterly Payment Periods - Expected Payment Date
Q1: Jan, Feb, March - Payment last day of April
Q2: April, May, June - Payment last day of July
Q3: July, Aug, Sept - Payment last day of October
Q4: October, Nov, Dec. - Payment last day of January
Payment dates may vary by several days, earlier or later. Although we aim to get payments out on the last day of the payment month, in some cases they might go out as as early as the 17th. Allow a few extra days for paper checks to arrive in the mail.
INCOMPLETE OR INACCURATE INFORMATION MAY DELAY OR PREVENT PAYMENT.
1
Payee NamePayee Name:
Enter the name as you would on your tax return.
2
Payee AddressPayee Address:
Enter your address as you would on your tax return.
Payee City:
Enter your city as you would on your tax return.
Payee State, Province or Region:
Enter your state, province or region
Payee Zip/Postal Code:
Enter your zip or postal code as you would on your tax return.
Payee Country: United States Canada United Kingdom Australia New Zealand Afghanistan Albania Algeria American Samoa Andorra Angola Anguilla Antarctica Antigua And Barbuda Argentina Armenia Aruba Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bosnia And Herzegovina Botswana Bouvet Island Brazil British Indian Ocean Territory Brunei Darussalam Bulgaria Burkina Faso Burundi Cambodia Cameroon Cape Verde Cayman Islands Central African Republic Chad Chile China Christmas Island Cocos (keeling) Islands Colombia Comoros Congo Congo, The Democratic Republic Of The Cook Islands Costa Rica Cote D Ivoire Croatia Cuba Cyprus Czech Republic Denmark Djibouti Dominica Dominican Republic East Timor Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Falkland Islands (malvinas) Faroe Islands Fiji Finland France French Guiana French Polynesia French Southern Territories Gabon Gambia Georgia Germany Ghana Gibraltar Greece Greenland Grenada Guadeloupe Guam Guatemala Guinea Guinea-bissau Guyana Haiti Heard Island And Mcdonald Islands Holy See (vatican City State) Honduras Hong Kong Hungary Iceland India Indonesia Iran, Islamic Republic Of Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Kiribati Korea Democratic Peoples Republic Of Korea Republic Of Kuwait Kyrgyzstan Lao Peoples Democratic Republic Latvia Lebanon Lesotho Liberia Libyan Arab Jamahiriya Liechtenstein Lithuania Luxembourg Macau Macedonia, The Former Yugoslav Republic Of Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Martinique Mauritania Mauritius Mayotte Mexico Micronesia, Federated States Of Moldova, Republic Of Monaco Mongolia Montserrat Morocco Mozambique Myanmar Namibia Nauru Nepal Netherlands Netherlands Antilles New Caledonia Nicaragua Niger Nigeria Niue Norfolk Island Northern Mariana Islands Norway Oman Pakistan Palau Palestinian Territory, Occupied Panama Papua New Guinea Paraguay Peru Philippines Pitcairn Poland Portugal Puerto Rico Qatar Reunion Romania Russian Federation Rwanda Saint Helena Saint Kitts And Nevis Saint Lucia Saint Pierre And Miquelon Saint Vincent And The Grenadines Samoa San Marino Sao Tome And Principe Saudi Arabia Scotland Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands Somalia South Africa South Georgia And The South Sandwich Islands Spain Sri Lanka Sudan Suriname Svalbard And Jan Mayen Swaziland Sweden Switzerland Syrian Arab Republic Taiwan Tajikistan Tanzania, United Republic Of Thailand Togo Tokelau Tonga Trinidad And Tobago Tunisia Turkey Turkmenistan Turks And Caicos Islands Tuvalu Uganda Ukraine United Arab Emirates United States Minor Outlying Islands Uruguay Uzbekistan Vanuatu Venezuela Viet Nam Virgin Islands, British Virgin Islands, U.s. Wallis And Futuna Western Sahara Yemen Zambia Zimbabwe
According to pages 36 and 37 of IRS Publication 901: U.S. Tax Treaties, your country, Spain, has a tax treaty that might qualify you for a reduced withholding rate of 5% instead of the customary 30%.
3
Tax IdentificationEntity type: Individual/Sole Proprietorship Corporation Partnership Limited liability company Other
Select your type of business. If you are an independent author, you should choose "Independent/Sole Proprietor". If you have formed a corporation or partnership, you may want to consult your tax accountant.
ITIN/EIN: (We have no tax ID on file for you.)
Your country, Spain, has a tax treaty that might qualify you for a reduced withholding rate of 5%. If you qualify for this, you will need to supply Smashwords with a W8BEN Form with a US IRS Individual Tax Identification Number (ITIN or EIN).
PAY ME NOW - Deduct a 30% IRS withholdings from my payment *
Please pay me my earnings, minus the IRS-mandated 30% withholding rate. I understand once Smashwords withholds the taxes, Smashwords will remit these funds to the IRS.
DEFER PAYMENT until I have submitted my completed W8BEN Form with my US tax identification number, ITIN or EIN, to Smashwords. After the W8BEN Form is approved, I understand that payments to me will start in the next quarterly payout at the reduced tax treaty rate that is set with my country.
If I already have a completed W8-BEN, I can mail it to Smashwords now.
* Smashwords is consulting with the IRS. It is our opinion, as well as the opinion of our tax counsel, that Smashwords authors and publishers should not be subject to ANY IRS withholdings because Smashwords is acting as your distributor. If, and this is a big IF, Smashwords is able to obtain a favorable ruling on this matter before these proceeds are submitted to the IRS, then the withholdings will be refunded. Do not count on Smashwords prevailing with the IRS.
If you have an Individual Tax Identification Number (ITIN) or Employee Identification Number (EIN) from the United States IRS, enter it above, and on your W-8BEN
According to section 1(d) from the IRS W-7 instructions form, the W-7 application (how you obtain an ITIN) you provide to the IRS is required to include a physical, signed letter or document attached to your application, supplied by the withholding agent (Smashwords), on official Smashwords letterhead, showing your name and evidencing that an ITIN is required to make distributions to you during the current tax year that are subject to IRS information reporting or federal tax withholding. Without this letter from Smashwords, you cannot complete your W-7 application (required to obtain your ITIN from the IRS), and without the ITIN you cannot submit a W-8 form to Smashwords that will qualify you for reduced tax withholdings. The IRS has further instructed Smashwords that the letter, on letterhead, must be signed in ink by a Smashwords official (meaning we can't email you a digital version), and it must be delivered to you via paper mail so you can include the document in your W-7 ITIN application.
To qualify for Smashwords to mail you the above signed letter at no cost to you, you must must have an accrued earnings balance of at least $10.00. Smashwords encourages all authors and publishers to seriously consider whether or not it's worth their time and hassle to apply for an ITIN. If you're selling thousands of dollars of ebooks annually, then it could make sense for you.
- Request a letter for your W-7
- Download form W-8BEN
- Download W-8BEN Instructions
- Download form W-7
- Download W-7 Instructions
- Send us your completed W-8BEN
4
Payment MethodNote: Smashwords pays quarterly. For more, see our FAQ.
Method: Check (US Only)
For accrued earnings of USD$75.00 or more.
PayPal
For accrued earnings of USD$10.00 or more.
PayPal account:
(the email address you use to receive payment at PayPal)
Sign up for a PayPal account
Use same email as my Smashwords account
5
SubmitThe information you are about to submit will be encrypted for safe keeping by Smashwords, Inc. If your annual earnings exceed $10, the IRS requires Smashwords to use the information you provide above to generate a 1042-S (foreign persons US source income subject to withholding) form. Smashwords will send a copy of this form to the IRS and to you. By clicking "Save Payee Settings" below, you certify that the information is accurate.
El documento está aquí: http://www.irs.gov/pub/irs-pdf/fw8ben.pdf
Las instrucciones aquí: http://www.irs.gov/pub/irs-pdf/iw8ben.pdf