They can be. Always remember to consult your tax advisor. We do, however, require you to complete an IRS tax Form W-9 or IRS tax Form W8-BEN, depending on your residency. As a guideline, Liberty Hill Publishing can only accept the IRS form in the same individual’s name as who completed the Publishing Services Agreement. We cannot payout your royalties until we have a completed W-9 or W8-BEN on file. Please go to www.irs.gov for current forms.