If you have elected to be paid by check as opposed to payment by PayPal, then the tax settings for your publisher account are stored on the "Publisher account and payment settings" page (which you can access here).
If you opt to be paid by check, you then elect whether you should receive a Form 1099-MISC from OneBookShelf at the end of each calendar year or if you are exempt. Please note that corporations are exempt from receiving Forms 1099-MISC.
If you are a US entity (individual, partnership, Limited Liability Company, Limited Partnership or Estate) that is not a regular corporation, then you should elect to receive a Form 1099-MISC and provide your information. This also includes US citizens living abroad and non-US citizens residing in the USA.
Unless you attest that you are exempt from receiving a Form 1099-MISC, then so long as we make any payments to you by check in a calendar year, then we will send you a Form 1099-MISC by January 31 of the following year, and we will file copy with the IRS.
Please note that the IRS does not require us to include on Form 1099-MISC, nor will we include, payments made to you via PayPal.
Because these payments are royalties, we report them in Box 2 “Royalties” on the 1099.
In order to ensure you receive your Form 1099-MISC, please keep your tax information updated at all times.
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