Go to dtp.amazon.com and sign up using your Amazon account. If you don't have an Amazon account sign up for one. You'll be asked to fill out brief information about your publishing company including your company's name, address and the bank information for where you want Amazon to send your payments. If you do not have a company name, your book will show up as published by “Amazon Digital Services.”
Format your book. Formatting for the Kindle is very simple. Put all your text in Microsoft Word and keep the formatting as simple as possible. The simpler it is, the better it will look on the Kindle. Do not try to upload a PDF file because it won't look right.
Add your title. Click on "my shelf" and "add new title." Enter your product details into the spaces provided including title, description, keywords and categories. Leave the "publisher" field blank if you don't own your own publishing company. The more fully you fill out this page, the better readers will be able to find you in the store.
Confirm your content rights and upload your book. You must confirm that you own the digital rights before proceeding. Upload your Microsoft Word file. You will be able to preview and see what your book will look like on the Amazon Kindle. If it looks right, proceed, if it doesn't, consult the Amazon DTP tutorial for formatting help.
Enter your suggested retail price and publish. You must charge at least 99 cents to be listed in the Kindle Store. Exceptions are made for larger publishers. Click "publish." It takes from 48 to 72 hours for your book to appear live on Amazon. When someone purchases your book, Amazon pays a royalty of 35 percent of the purchase price.