Because if they don't have either a W-9 for residents or a W8-BEN for non residents, then the company has to withhold tax at a fixed rate and send it to IRS.
Paying directly to authors and very small publishers is something new, I believe, for B&N so they probably panicked when they realized they had to issue 1099-MISC to anyone they'd paid at least ten dollars in royalties for books.
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mmmag
But they still deduct them
Date: 2010-01-22 09:06 pm (UTC)Paying directly to authors and very small publishers is something new, I believe, for B&N so they probably panicked when they realized they had to issue 1099-MISC to anyone they'd paid at least ten dollars in royalties for books.