Income Tax Information
When you sign up to become a publisher in our network, we are required to collect information in order to pay you for your commissions earned. Income tax details are part of the information we gather from you when you sign up as a publisher in our network. We provide a list of income tax forms (or tax status) in the online registration page for you to choose the appropriate one.
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.
I am located in the United States. Which form do I need to use?
All US publishers are required to select the W-9 form.
I am located outside the United States. Which form do I need to use?
All non-US publishers can select either a W-9 form if they are liable for paying taxes in the United States, or a W-8 form if they are not liable. To learn more about non-US-based publisher forms, click here.
Do I need to mail or upload a tax form to Rakuten Affiliate?
No. 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.
What is backup withholding?
Backup withholding (this requires a payer to withhold tax from payments not otherwise subject to withholding) is not applicable to a publisher that has the proper documentation that proves they are not taxed as a US-based company. This documentation is a form W-8 of any kind. Backup withholding is only relevant to a US-taxable entity.
Which legal entity should I select on the registration form?
Review this article for more information about legal entities (business types).
Will I have to pay taxes on my Rakuten Advertising earnings?
It is the responsibility of each publisher to understand and follow the appropriate tax laws.
We are required by US tax laws 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.