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Withholding for publishing services in England

August 1, 2024
August 1, 2024

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Q. If a foreign vendor from England submits a W-8BEN-E regarding payment for publishing a manuscript , how do you determine if 30% withholding is required. The service is for publication for an international library site that allows open access publishing. A. (Answered by IOFM's third-party tax experts) You would need to identify whether the income is categorized as "sourced" in the United States, or "sourced" entirely outside of the U.S.  The federal tax regulations under chapter 3 of the…

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