Tax Information

Who will receive a 1099-MISC form?

Authors who have been issued payment of $10.00 or more in royalties, or who have had backup withholding during the calendar year, will receive a 1099-MISC form. Form 1099-MISC applies to U.S. residents and U.S. resident aliens ONLY and is not sent to nonresident aliens or foreign persons. Nonresident aliens and foreign persons receive Form 1042-S.