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Writer’s Corner > Tax Forms
Your freelance technical article is a valuable product and is treated as such by Mecanamix. So when our business buys property, you must understand the documentation necessary for taxing authority compliance in the United States. Before you receive payment for your property then, we require the necessary tax form to be filed with us. Once the required form has been completed and received, we will process your full payment.
To make sure the proper steps are taken for your technical documentation to be sold, please review the information below. It represents a thorough walk-through of the various forms available wherein one method will apply to you. Sell your technical articles the proper way at Mecanamix today.
Income reporting requirements of the sale transaction
Integer-Comfab Enterprises, LLC (also doing business as Mecanamix) is a U.S. registered business entity. To guide our compliance with Internal Revenue Service (IRS; U.S. Federal government) tax authority requirements as the Buyer of your authorship rights, you are considered either a Situation A or Situation B Seller:
Situation A – If you are an author solely representing yourself, and:
- You are not a U.S. Person and not residing in the U.S.A., use – IRS Form W-8BEN; Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
- You are a U.S. Citizen, U.S. Resident Alien or U.S. National, use - IRS Form W-9; Request for Taxpayer Identification Number and Certification
Comment: IRS Form W-9 is required when a payment of $600 (USD) or more in a single calendar year is made to a U.S. Citizen, U.S. Resident Alien or U.S. National that is not an employee of Integer-Comfab and who is not represented by a business entity at the time when your authorship rights are sold.
Situation B – If your authorship interests are represented by a registered business entity, and:
- You are not a U.S. Citizen, U.S. Resident Alien or U.S. National and the business entity is U.S. registered, use–
- IRS Form W-8ECI; Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade of Business in the United States
Comment: For U.S. Federal tax purposes, you are considered a U.S. Person if you are part of a partnership, corporation, company, or association created or organized in the U.S. or under the laws of the U.S. For additional information, see IRS Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities at: www.irs.gov/pub/irs-pdf/p515.pdf
- You are a U.S. Citizen or residing in the U.S.A. and the business entity that represents your interests is registered anywhere in the world or,
- You are not a U.S. Citizen, U.S. Resident Alien or U.S. National and the business entity that represents your interests is not U.S. registered – The business entity that represents your interests needs to send us their invoice for payment.
After we receive your signed W-8BEN, W-8ECI or W-9 and all other concerns are satisfied, we shall issue the agreed authorship buy-out payment.
Comment: As we are buying your authorship rights, it is a sale of property transaction. W- 8BEN, W-8ECI and W-9 do not calculate a U.S. tax that might be owed by you. These IRS forms only collect identifying information.
When a Form W-8BEN or W-8ECI is issued, the IRS does not require additional documentation. For a Form W-9 we send you a filled-in Form 1099-MISC “Miscellaneous Income” that involves the full calendar year, at our expense. If additional information is desired, a blank form and its instructions are available at:
The Form 1099-MISC for individuals can be considered the equivalent of an IRS Form W-2 (Wage and Tax Statement) for a U.S. employee, and includes the following information:
- Payment recipient’s name and legal address
- Recipient’s Taxpayer Identification Number (which is your Social Security Number)
- Our name (Integer-Comfab Enterprises, LLC), address, and phone number as the Payee
- Our Employer Identification Number (EIN)
- The total amount of non-employee consideration sent to you during the calendar year
Integer-Comfab Enterprises, LLC, also doing business as Mecanamix, as the Buyer, is not responsible for any governmental fee or tax imposed on you as the Seller.
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