Why did I receive a request for an IRS Form W-9 or W-8 from Copyright Clearance Center?
To comply with tax regulations Copyright Clearance Center must request that all rightsholders due royalties complete and return an Internal Revenue Service (IRS) Form W-9, Request for Taxpayer Identification and Certification. For foreign rightsholders who are not U.S. taxpayers, a W-8 form is required. If a W-9 or W-8 form is not on file, Copyright Clearance Center is required to withhold and report to the U.S. Internal Revenue Service (IRS) a designated portion of any royalty payment due. This is called “backup withholding.” More information on backup withholding and Forms W-9 and W-8 can be found at the IRS Web site. For additional copies of the forms click here. Completed forms can be faxed to 978-750-4904, Attention: Finance Dept, or mailed to Copyright Clearance Center, Finance Dept, 222 Rosewood Drive, Danvers, MA 01923.
