Disclaimer: Lulu employees are not tax professionals and cannot provide tax advice. We recommend you carefully research tax requirements for your locale and consult a tax professional.

TABLE OF CONTENTS

Opt into Electronic Tax Documents

All end-of-year tax forms will be mailed and will also be available through electronic delivery (e-delivery).


How E-Delivery Works

E-delivery is based on the Payee email listed in your Payee profile.


When your tax form is available:

  1. An email notification will be sent to your Payee email.
  2. To access your electronic tax form, you will be asked to verify:
    - The last four digits of your Tax ID, and
    - The Payee name exactly as it appears in column X (“Payee”) of your Sales Report.


Note: Only account holders have access to Sales Reports. For Payees who do not have account access, please contact the account holder. The Payee name used for verification will appear in the Sales Report that the account holder can view.


To ensure you can receive electronic tax documents:

  • Edit your existing Payee information to confirm that a valid Payee email is included. (DO NOT ADD A NEW PAYEE.) For more information on editing your Payee, click here. 
  • Review your Sales Report so you are familiar with the Payee name used for verification.


Mailed Tax Forms

A physical copy of your tax form will also be mailed to the Payee address on file.


Please note: Once a W-9 or W-8 has been submitted, the Payee address cannot be edited, and that address will be used for all mailed tax forms. If you need to edit the address, you will need to submit a new W-9 or W-8 form.

What Is Revenue and Tax Withholding?

All creator revenue that meets the true and legal definition of a royalty is subject to withholding.


Only books with Lulu-owned ISBNs are subject to US tax withholding. If you own your own ISBN, your earnings are Other Revenue, not Royalties, and are not subject to US tax withholding.


U.S. Domestic entities or individuals:

  • A US Domestic Entity is an individual, company or organization that typically (but not always) resides in the United States and is required to pay taxes to the government of the United States.
  • Complete and submit a W-9 form for Lulu to keep on file. A properly completed W-9 form provides your Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Federal Employer Identification Number (FEIN).
  • With a valid W-9 form on file, your withholding rate is 0%. If we have no W-9 form on file, your withholding rate is the default backup withholding rate for U.S. domestic entities as set by the Internal Revenue Service of the United States; currently, this rate is 24%.


Foreign entities or individuals:

  • A foreign entity is an individual, company or organization that typically (but not always) resides outside of the United States and primarily pays taxes to a government other than the United States.
  • Withholding is waived when your published material is delivered, either physically or electronically, outside the United States.
  • When your published material is delivered, either physically or electronically, within the United States, the Royalties earned on these sales are subject to US withholding.
  • Non-US Lulu authors should complete and submit a W-8 BEN form to remain on file with Lulu. A properly completed form provides us with your US or non-US tax identification number and assigns you to a Resident Country.
  • With a valid W-8 BEN form on file, your withholding rate is the percentage defined in the tax treaty between the U.S. and your Resident Country as appropriate for royalties. These rates vary by country.
  • Without a valid W-8 BEN form on file, your withholding rate is the default backup withholding rate for non-US individuals or entities as set by the Internal Revenue Service of the United States. Currently, this rate is 30%.

How Do I Submit a W-9 or W-8 BEN Tax to Lulu?


Note: You can find a W-9 or W-8 BEN form on the United State Internal Revenue Services (IRS) website or as an attachment below.


US Tax Payers:

You may download, print, complete, and upload your form into your Payee profile within the Publishing Tool. The tax form upload option is located below your payee information.


You may also mail or fax the completed and signed W-9 form. If you do, please indicate which project(s) to apply the tax form.


The recommended method is for the creator to upload the form applicable to the payee(s) within the Publishing Tool for accuracy purposes.


Mail:

Lulu Press, Inc.

Attn: Creator Revenue

P.O. Box 12018

Durham, NC 27709


Fax: 919-459-5867


Non-US Tax Payers:

When a payee is considered a non-US resident and their book includes a Lulu ISBN, the Internal Revenue Service requires Lulu to withhold US income taxes on any sales delivered to the US. The standard tax rate for these sales is 30%. To apply reduced tax treaty rates (if available) you must submit a completed W-8 BEN form (or W-8 BEN-E for non-individuals).


You may download, print, complete, and upload your form into your Payee profile within the Publishing Tool. The tax form upload option is located below your payee information.


You may also mail or fax the completed and signed W-8 BEN form:


Mail:

Lulu Press, Inc.

Attn: Creator Revenue

P.O. Box 12018

Durham, NC 27709

USA


Fax: +1-919-459-5867

Why Do Some of My Books Have Withholding, While Others Do Not?

Only books with free, Lulu-owned ISBNs are subject to withholding. If you purchased and registered your own ISBN, your earnings are Other Revenue and are not subject to US income tax withholding.

Why Are Only Part of My Creator Revenues Being Withheld?

Only the subset of creator revenues that meet the true and legal definition of a royalty are subject to withholding.

Why Do I Have To Enter My Tax ID Number Information?

Your royalty payments are US-taxable income. Lulu must report all earnings to the US Internal Revenue Service.

Can I Enter a Corporate Tax ID Number Instead of a Personal One?

You may use a corporate name and tax identification number when you provide your remittance address. We report your earnings under the business number and name instead of your personal name and tax number. If you do not file a business tax return, please use your personal name and tax identification number.

What Is the Withholding Rate for Foreign Entities?

With a valid W-8 BEN form on file with Lulu, your withholding rate is set at the percentage defined in the tax treaty between the U.S. and your Resident Country as appropriate for royalties. These rates vary by country. Without a valid W-8 BEN form on file, your withholding rate is 30%.

What About Treaty Benefits?

To better understand tax treaty rules and requirements, please review this Tax Treaty Overview. If you have a complete and valid W-8 BEN on file at Lulu with a valid Individual Taxpayer Identification Number (ITIN) or an Employment Identification Number (EIN) then you can claim Tax Treaty Benefits. 


An example of a W-8 BEN is included in the attached files.

Annual Tax Forms

Lulu will mail to the address on file the applicable annual tax form:


• US residents: The 1099 Tax forms are mailed by January 31 of the following year. For example, a 1099 will be mailed by January 31, 2025, for revenue paid in 2024.


• Non-US residents: The 1042S forms are mailed by March 15 of the following year. For example, a 1042S will be mailed by March 15, 2025, for revenue paid in 2024.


You can check your payments by visiting your Sales & Payments in your Lulu account.