IngramSpark/Lightning Source LLC doesn't send publishers the IRS Form 1099 MISC for publisher compensation. Payments made to publishers (for the sale of books less the printing/fulfillment fee) are payments for goods and are not subject to reporting on Form 1099 MISC.
Lightning Source will distribute a payment report for the publishers' reference and use, reflecting US sales receipt income for 2021. We send the reporting to the email address of the current sales comp report recipients. This report can also be obtained online by following these instructions:
- Log in to your IngramSpark account
- Click "Reports" located at the top of your account dashboard
- Select "Publisher Compensation Payments Report"
- Enter date range (Example: 1/1/21 - 12/31/21)
- Select operating unit and currency (Please note, you can only select one operating unit and currency at a time)
- Enter email address
- Click "Submit"