Rakuten Advertising is legally required to collect tax-related information from all publishers, including publishers who are based outside of the United States, to issue commission payments. The tax information you are required to submit is an IRS form W-9 or W-8, whichever is applicable to your situation.

However, we are not able to provide you with tax advice. You should always consult a tax adviser to help answer specific questions regarding how tax laws apply to you and your business. It is the responsibility of each publisher to understand and follow the appropriate tax laws.

If you have questions regarding which tax form to select, refer to a qualified tax adviser.