營業稅

（針對 GitBook 購書流程中的稅項設定，只適用於美國市場）

請謹記下列資訊不是嚴謹的稅務建議，你應該完全遵照稅務法令申報。GitBook 會提供必要的稅務表單，但如果你有任何疑問，強烈建議您諮詢稅務專業人員。

應該提供給 GitBook 哪些資料？

填妥 結帳設定 中的各項資料。

What tax documents should I expect from GitBook?

It depends on several factors, but here's a quick breakdown:

• Authors who sold at least 200 books and earn at least $20,000 in royalties earnings in the last year will receive a Form 1099-K.
• Authors who earn at least $600 in earnings from royalties in the last year will receive a Form 1099-MISC.
• Authors who do not meet either of the above criteria in the last year will not receive a tax form.

How are the amounts on my 1099s calculated?

We know this can get a bit confusing, so let's break it down by form:

• 1099-K: If you receive a 1099-K from us, the dollar amount you see in Box 1 consists of all earnings collected in the previous year (after we deduct our admin fee).
• 1099-MISC: If you receive a 1099-MISC, the dollar amount in Box 3 is all income from GitBook royalties.

Remember: It's possible you won't receive either of these forms, so check out the above criteria.

When will I be receiving my 1099?

We send out 1099s via USPS by the end of January. You will also receive this form by email in January. (Note: If you don't receive a 1099, it means you didn't meet the above thresholds and therefore won't be receiving one.)

What if I didn't receive any 1099 forms?

In some cases, you may not receive a form at all. There are situations where authors won't receive a form, depending on amount earned, payout methods used, and the tax information submitted. If you didn't but were expecting one, please send us an email and we'll get it sorted out.

Do I need GitBook's EIN for my tax return?

Since you are not an employee of GitBook, you are not required to provide GitBook's EIN (Employer Identification Number) on your tax return.