This article explains the tax forms you may need to complete or receive as a CD Baby client, including Form W-8 (for non-U.S. artists), Form W-9 (for U.S. artists), and the forms you might receive, such as Form 1099 and Form 1042-S. 

Forms you need to fill out as a CD Baby artist

Form W-9

• Required for U.S. residents who receive money from payouts. Without this, we cannot pay you.
• Please provide or update (if your information has changed) your Form W-9 prior to your last payout of the year to ensure proper year-end tax reporting.

Form W-8

• Required for artists who are not residents of the U.S. and earn money in the U.S. but do not pay taxes to the U.S.
• Note: In most cases, W-8 forms expire at the end of the 3rd calendar year from the date they are signed. CD Baby will notify account holders ahead of W-8 expiration that a new W-8 must be submitted.

Forms you may receive from CD Baby

Form 1099-MISC

• 1099-MISCs are issued if you're paid more than $10 in revenue for the year, or were subject to backup withholding. The total amount shown on the 1099 is based on two things: the amount actually paid out to you, and how much of that amount was subject to end-of-year reporting.
  • Because not all types of music income are subject to end-of-year reporting for royalties, it is very common for the amount shown on the 1099 or 1042 form to be less than the sum of all your payments for the year.
  • For more details on what income is subject to end of year reporting, please see the tables here: Tax Withholding Charts and Tables
• You can download your End of Year Tax Statement from the Payment & Tax Information page in your dashboard.

Form 1042-S

• 1042-S forms are used to report U.S. source income paid to non-U.S. citizens or residents and withholding information to the IRS. CD Baby makes one copy of this form available to you, and one to the IRS. Please submit your complete Form W-8 no later than December 31 to receive a Form 1042-S by March 15 of the following year.

What if the information on the 1099 or 1042-S I received is incorrect?

• Year-end tax forms (1099 or 1042-S) from CD Baby are based on the tax information on file at the time of your last payout of the year.
• Please ensure your W-8 or W-9 information is accurate. If you need to make changes, update future payment information under Payments & Tax Info in your CD Baby account.
• If incorrect information (e.g., name or address) was submitted, CD Baby can issue a corrected form. This does not recalculate earnings or withholding.
• Before requesting a correction, update your tax information in your account. Then, submit a request through this form.
  • Choose Corrected 1099 or 1042-S.
  • Fill out the form and describe the correction (name and/or address).
  • Do not include tax ID numbers in your request.

Things to note

• For instructions on how to add or update your tax information, see this article: How do I enter or update my tax information?
• CD Baby complies with the tax laws of the United States. We cannot advise you on your personal tax obligations. Consult a tax professional if you have questions about your specific tax obligations.
• Tax forms must be submitted in English.
• Special characters and diacritics are not accepted by our system at this time (e.g., í, ó, ú, ç, ñ, ã, õ, etc.).
• Non-profit and not-for-profit organizations may be tax-exempt, but CD Baby must still submit tax information to the IRS for verification.
  • CD Baby may issue a year-end 1099 informational tax statement even for exempt organizations. This does not imply misunderstanding of your tax situation.
  • When entering tax information in your account:
    • Select Tax Classification: Other
    • Provide a valid EIN or SSN for IRS verification