The US process at a glance
- Finish and edit your manuscript.
- Buy ISBNs from Bowker (one per format) and decide your imprint name.
- Request an LCCN through the Library of Congress PCN program — before publication.
- Design the cover and format the interior; add the ISBN and LCCN to the copyright page.
- Set up KDP and IngramSpark, complete the W-9 tax interview, and publish.
- Register copyright and send your mandatory-deposit copies.
ISBNs from Bowker
Bowker is the only official ISBN agency in the United States. A single ISBN costs about $125; a block of ten is about $295, which is better value if you'll publish a paperback, hardcover and eBook. Each format needs its own ISBN. Barcodes are not required separately — your cover designer can generate one from the ISBN.
Be wary of resellers offering cheap ISBNs: they often list the reseller, not you, as the publisher.
Library of Congress Control Number (LCCN)
The Library of Congress assigns free control numbers to books before publication through its Preassigned Control Number (PCN) program. Libraries use the LCCN to catalogue your book, so it helps library sales. You must apply before the book is published and, afterward, send one copy of the finished book to the Library.
Copyright registration and mandatory deposit
You own copyright the moment you write your book. Registering with the US Copyright Office (online, for a modest fee) creates a public record and is needed before you can bring an infringement lawsuit for a US work. Registering within three months of publication also preserves the option of statutory damages and legal fees.
Separately, US law requires published works to be deposited with the Library of Congress — generally two copies of the "best edition" within three months of publication. Copies submitted with your registration usually satisfy this.
Royalties and platforms
- Amazon KDP paperback: 60% of list price minus printing at $9.99 and above; 50% below $9.99.
- Kindle eBook: 70% (minus a small delivery fee) when priced $2.99–$9.99; otherwise 35%.
- IngramSpark: reaches bookstores and libraries; you set the wholesale discount and returns policy.
Try our KDP royalty calculator to test prices.
Taxes and business setup
US authors complete a W-9 in KDP and IngramSpark. Royalties are taxable income, and self-employment tax usually applies. Many authors start as sole proprietors; some later form an LLC. Keep receipts for editing, design and marketing — they may be deductible business expenses. This is general information; speak to a tax professional about your situation.
State-by-state considerations
Most publishing rules are federal, but a few things depend on your state:
- Sales tax on direct sales. Retailers like Amazon collect sales tax for you. If you sell books yourself — at fairs, signings or from your website — most states require a seller's permit and sales tax collection. Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax (Alaska allows local sales taxes).
- Imprint (DBA) names. Publishing under a trade name usually needs a "doing business as" filing with your state or county. Check your Secretary of State or county clerk.
- State arts councils and humanities councils. Many offer grants, fellowships or programs for writers; eligibility for self-published books varies.
- Local libraries and state book awards. Many public library systems have local-author collections, and several states run book awards or festivals that accept independently published titles.
Tell us your state when you request a plan, and we'll flag anything specific to where you live.
Frequently asked questions
Do I need to register copyright to own my book?
No. Copyright exists as soon as you write it. Registering with the US Copyright Office creates a public record and is required before you can sue for infringement of a US work, and it can make statutory damages available.
Should I use a free KDP ISBN?
It works for Amazon only and lists "Independently published" as the imprint. If you want the same ISBN everywhere or your own imprint name, buy from Bowker.
How do I get a Library of Congress Control Number?
Through the Preassigned Control Number (PCN) program before publication. It is free for eligible US publishers, including self-publishers. You then send a copy of the published book to the Library of Congress.
Do I have to charge sales tax on my books?
Amazon and most online retailers collect sales tax for you. If you sell directly — at events or from your website — you may need a seller's permit and to collect sales tax in your state.
Will I get a 1099 from Amazon?
US authors complete a W-9 tax interview in KDP. Amazon issues a 1099 when your royalties meet the IRS reporting threshold. Royalties are taxable income either way.
Sources
- Bowker (MyIdentifiers) — US ISBN agency
- Library of Congress — Preassigned Control Number program
- US Copyright Office — registration
- US Copyright Office — mandatory deposit
- IRS — Form W-9
- Amazon KDP Help — royalties and printing costs
Rules and prices change. We review this guide regularly, but always confirm with the official source before you act. This is general information, not legal or tax advice.
Publishing from the US?
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