アマゾンキンドルストア（Amazon Kindle Store）において、アメリカ人でない方が電子出版をされる場合、事前にEINを取得することになります。
気軽にご相談下さい！
キンドルのEINに関する説明
Tax Information for Non-US Publishers
U.S. tax law requires us to report royalty payments made to entities and persons resident outside of the United States and to withhold and remit taxes on such royalty payments to the Internal Revenue Service (IRS). Although you may also be required to report and pay taxes to your own government, we are not involved in this process.
Determining Tax Rates
The standard tax-withholding rate applied to royalty payments made to residents outside of the United States is 30%. If you are a non-U.S. publisher and your country of residence has an existing income tax treaty with the U.S., provided you furnish us with a valid IRS Form W8-BEN (and/or other required documentation), you may be eligible for a reduced rate of U.S. tax withholding on the royalty payments you receive.
Please note, we will provide both you and the IRS with an IRS Form 1042-S each year, which will provide detail regarding U.S. taxes withheld and remitted to the IRS during that year.
For more information regarding U.S. tax withholding rules for royalty payments made to non-U.S. persons, see IRS Publication 515 for details.
For more information on countries which have existing tax treaties with the United States, see pages 36-37 of IRS Publication 901.
Filing to Receive Treaty Withholding Rates
1. Obtain a U.S. Tax Identification Number (TIN)
In order to be valid (thus allowing for a potential reduced treaty rate of withholding on royalty payments), non-U.S. members must obtain a U.S. tax identification number (TIN) and provide this TIN on their IRS Forms W8-BEN or equivalent documentation. A foreign (non-U.S.) TIN will not be sufficient for this purpose.
Information on how to apply for a TIN with the IRS is available at the IRS website. For non-US persons, a TIN may be an EIN (for individuals and businesses) or an ITIN (for individuals only). An EIN may be obtained by filing IRS Form SS-4, Application for Employer Identification Number. The application may be completed over the telephone in one session by calling (267) 941-1099. The application may also be completed by fax in approximately 4 business days and by mail in approximately 4 weeks. More information about Form SS-4 is available on the IRS website at http://www.irs.gov/businesses/small/article/0,,id=97860,00.html.
When completing Form SS-4, pay close attention to the section for foreign persons needing an EIN to comply with IRS withholding regulations On line10 of the application be sure that the appropriate boxes are checked, additional guidance can be found on page 2 of the IRS instructions.
2. Send us your complete W-8BEN form
Please send us a physical (wet ink) Form W-8BEN to the address below.
Please consider the following when completing your W-8BEN:
We accept the following types of signatories for legal entities on the W-8BEN: CEO, CFO, Treasurer, Company Secretary, President, Vice-President, Director (UK only), Managing Director, Executor, Member, Managing Member, Partner, Managing Partner, and Trustee.
Per IRS W-8BEN Instructions “You must provide a U.S. TIN if you are…claiming benefits under an income tax treaty.”
Please review the W-8BEN Instructions carefully while completing Part II of the form.
Please do not use abbreviations.
EIN取得料金は業界最安
Apple社のiTunesとの契約の際に、iPad・iPhoneアプリ開発者のためにEINの取得登録とフォームW-8BENの提出を日米の公認会計士・税理士及び米国弁護士が協同して手続を代行します。マイクロソフト社のXbox360やAmazon等のケースにも同様に対応します。
上場会社等の一流企業や同業会計事務所からのEIN取得代行実績が多数ございます。業界最安級・最短級の取得だと自負しております。
iphone ein
ＥＩＮやＷ－８ＢＥＮについてのご相談やご依頼はこちらからどうぞ。
EIN取得を業界最短で
税理士変更を検討されている方へ
【EIN関連記事】
EIN取得代行
W-8BEN 米国非居住者用の免税書類 EIN取得後
EIN取得
iPhoneアプリとEINの取得 App Storeで有料アプリ申請 業界最安最短取得
Form W-8BENの提出 アプリ開発
Form W-8BEN 記入の注意点
AndroidアプリとEINの取得 Android Marketで有料アプリ申請
マンガで分かるＥＩＮ取得とＷ－８ＢＥＮ
マンガで分かるＥＩＮ取得とＷ－８ＢＥＮ２
EIN取得 SS-4
EIN取得しなかったところ、appleから税金を源泉されてしまった
EIN 取得 所要期間 短時間で取得するには、時差や祝日のタイミングを考慮
気軽にご相談下さい！
------------- 以下、アメブロの広告 ---------
気軽にご相談下さい！
キンドルのEINに関する説明
Tax Information for Non-US Publishers
U.S. tax law requires us to report royalty payments made to entities and persons resident outside of the United States and to withhold and remit taxes on such royalty payments to the Internal Revenue Service (IRS). Although you may also be required to report and pay taxes to your own government, we are not involved in this process.
Determining Tax Rates
The standard tax-withholding rate applied to royalty payments made to residents outside of the United States is 30%. If you are a non-U.S. publisher and your country of residence has an existing income tax treaty with the U.S., provided you furnish us with a valid IRS Form W8-BEN (and/or other required documentation), you may be eligible for a reduced rate of U.S. tax withholding on the royalty payments you receive.
Please note, we will provide both you and the IRS with an IRS Form 1042-S each year, which will provide detail regarding U.S. taxes withheld and remitted to the IRS during that year.
For more information regarding U.S. tax withholding rules for royalty payments made to non-U.S. persons, see IRS Publication 515 for details.
For more information on countries which have existing tax treaties with the United States, see pages 36-37 of IRS Publication 901.
Filing to Receive Treaty Withholding Rates
1. Obtain a U.S. Tax Identification Number (TIN)
In order to be valid (thus allowing for a potential reduced treaty rate of withholding on royalty payments), non-U.S. members must obtain a U.S. tax identification number (TIN) and provide this TIN on their IRS Forms W8-BEN or equivalent documentation. A foreign (non-U.S.) TIN will not be sufficient for this purpose.
Information on how to apply for a TIN with the IRS is available at the IRS website. For non-US persons, a TIN may be an EIN (for individuals and businesses) or an ITIN (for individuals only). An EIN may be obtained by filing IRS Form SS-4, Application for Employer Identification Number. The application may be completed over the telephone in one session by calling (267) 941-1099. The application may also be completed by fax in approximately 4 business days and by mail in approximately 4 weeks. More information about Form SS-4 is available on the IRS website at http://www.irs.gov/businesses/small/article/0,,id=97860,00.html.
When completing Form SS-4, pay close attention to the section for foreign persons needing an EIN to comply with IRS withholding regulations On line10 of the application be sure that the appropriate boxes are checked, additional guidance can be found on page 2 of the IRS instructions.
2. Send us your complete W-8BEN form
Please send us a physical (wet ink) Form W-8BEN to the address below.
Please consider the following when completing your W-8BEN:
We accept the following types of signatories for legal entities on the W-8BEN: CEO, CFO, Treasurer, Company Secretary, President, Vice-President, Director (UK only), Managing Director, Executor, Member, Managing Member, Partner, Managing Partner, and Trustee.
Per IRS W-8BEN Instructions “You must provide a U.S. TIN if you are…claiming benefits under an income tax treaty.”
Please review the W-8BEN Instructions carefully while completing Part II of the form.
Please do not use abbreviations.
EIN取得料金は業界最安
Apple社のiTunesとの契約の際に、iPad・iPhoneアプリ開発者のためにEINの取得登録とフォームW-8BENの提出を日米の公認会計士・税理士及び米国弁護士が協同して手続を代行します。マイクロソフト社のXbox360やAmazon等のケースにも同様に対応します。
上場会社等の一流企業や同業会計事務所からのEIN取得代行実績が多数ございます。業界最安級・最短級の取得だと自負しております。
iphone ein
ＥＩＮやＷ－８ＢＥＮについてのご相談やご依頼はこちらからどうぞ。
EIN取得を業界最短で
税理士変更を検討されている方へ
【EIN関連記事】
EIN取得代行
W-8BEN 米国非居住者用の免税書類 EIN取得後
EIN取得
iPhoneアプリとEINの取得 App Storeで有料アプリ申請 業界最安最短取得
Form W-8BENの提出 アプリ開発
Form W-8BEN 記入の注意点
AndroidアプリとEINの取得 Android Marketで有料アプリ申請
マンガで分かるＥＩＮ取得とＷ－８ＢＥＮ
マンガで分かるＥＩＮ取得とＷ－８ＢＥＮ２
EIN取得 SS-4
EIN取得しなかったところ、appleから税金を源泉されてしまった
EIN 取得 所要期間 短時間で取得するには、時差や祝日のタイミングを考慮
気軽にご相談下さい！
------------- 以下、アメブロの広告 ---------
