Income Tax Information
As a publisher in our network, we are required to collect tax information when we pay you for your commissions earned. Non-US publishers can select either a W-9 form if you are liable for paying taxes in the United States, or a W-8 form if you are not liable.
Your tax information can be added or updated in the publisher dashboard, go to Account in the navigation header and click Account Details. This takes you to the Account page General tab, scroll down to the Tax declaration section.
Warning
If you need help choosing the appropriate form, please consult a tax expert or the IRS. Publishers should contact a tax, legal, or professional adviser to understand the impact of form W-8 reporting on their business. Information herein does not constitute tax, legal, or other professional advice and must not be used as such.
Form W-8 for Non-US Publishers
As a publisher based outside of the United States, you can partner with and earn income from US advertisers.
The IRS requires us to obtain and maintain documentation to certify your non-US status. If we do not have this certification on file, we are required to apply the applicable withholding tax, currently 30%, when commission payments are made to you on behalf of US advertisers. This certification is referred to as your W-8 status.
You must have form W-8 selected in your company information. There are multiple W-8 forms; for most publishers, the W-8BEN is appropriate, as it is used to claim non-US status.
Attention
We are required by US law to collect certain tax-related information from our publishers. 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.
Understanding the W-8 Forms
A brief description of each W-8 form is listed below. Please refer to the instruction forms for specific details about each W-8 form:
- W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding instructions.
- W-8IMY: Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding instructions.
- W-8ECI: Certificate of Foreign Person’s Claim That Income Is Effectively Connected with the Conduct of a Trade or Business in the United States instructions.
- W-8EXP: Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding instructions.
Note
You do not need to mail or upload a tax form to Rakuten Affiliate. During the registration process, we ask you to enter your company name and income tax identification information (social security number or employer identification number in the US) so that you do not have to submit a physical document.
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