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Why is ITHAKA asking for a US tax form?
ITHAKA is a US organization. US tax rules require us to collect tax information from organizations and people we pay. This information must be collected through a form issued by the US Internal Revenue Service ("IRS").
The form provides the information we need to apply the correct US tax rules to your payment.
You should upload the form securely in Ramp. JSTOR keeps the forms to show that it has correctly handled any applicable taxes. Do not send the form to the IRS.
Which form to use?
Most publishers receiving payments directly from JSTOR will need one of the following forms. (If you receive payments on behalf of other publishers, see the note below.)
| For US citizens, US legal residents, or US-incorporated entities | For non-US individuals or businesses incorporated outside the US |
|---|---|
Complete Form W-9. How long is it valid? A W-9 does not have a standard expiration date. Update it when information changes. | Complete the appropriate W-8 form: For entities (corporation, partnership, tax-exempt organization etc.): Form W-8-BEN-E For individuals: Form W-8 BEN For certain government and exempt organizations: Form W-8 EXP How long is it valid? Most W-8 forms are valid through the end of the third calendar year after it is signed, unless information changes before that time. |
If you receive payments on behalf of other publishers
If your organization receives payments from JSTOR on behalf of other publishers, you will need to determine what tax form applies based on who the "beneficial owner" is of the funds received (see the IRS website for more information). This may be one of the forms above or a Form W-8 IMY (for entities receiving funds on behalf of others). If you are unsure which form to use, please use the IRS guidance or ask your finance or tax adviser.
Why does the tax form matter?
US tax rules may require ITHAKA to withhold US tax from some payments to non-US individuals and businesses organized outside the US. Your W-8 form tells ITHAKA whether tax must be withheld and, if so, the correct rate. Before you proceed, check to see if your country has a tax treaty with the US on the IRS website: Tax Treaty Table (Revised May 2023) [PDF]
If we do not have a valid W-8 on file when your payment is due, ITHAKA is required to withhold 30% from your payment, as that is the standard tax rate when no exemption or reduction has been documented.
How do I provide my form?
Please upload your completed tax form directly in Ramp.
Using Ramp helps protect your sensitive information. If you are having issues with uploading to Ramp, please contact us.
Need help?
For help uploading your form in Ramp, contact ITHAKA Accounts Payable at accounts.payable@ithaka.org.
The information provided here is for administrative and informational purposes to assist with ITHAKA's onboarding requirements. It does not constitute legal or tax advice. If you are unsure how to complete this form based on your specific situation, please consult a qualified tax advisor.