If the author refuses to provide the form or the digital equivalency, Archway Publishing will begin withholding taxes at the rate of 28 % for U.S. citizens (or resident aliens) or 30 % for
nonresident aliens living outside the U.S. in accordance with U.S. tax law.
If you are a U.S. citizen or resident
alien and do not choose to treat your
nonresident alien spouse as a U.S. resident for tax purposes, treat your community income as explained next under Spouses
living apart all year.