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Tax Withholding Table
The two tables below provide examples of different types of music income and the related tax reporting and withholding treatment for US taxpayers and non-US taxpayers.
| U.S. Based Artist | |||
| Listen/Purchase Location | Subject to Withholding | Subject to End of Year Reporting for Royalties (>$10) | |
| Streaming (e.g., Spotify streams) | US | No (if TIN provided) | Yes, Form 1099-MISC |
| Rest of the world | No (if TIN provided) | Yes, Form 1099-MISC | |
|
Automated Claiming (Social Video Monetization) |
US | No (if TIN provided) | Yes, Form 1099-MISC |
| Rest of the world | No (if TIN provided) | Yes, Form 1099-MISC | |
|
Downloads (pass-through) |
US | No | No |
| Rest of the world | No | No | |
|
Physical product (pass-through) |
US | No | No |
| Rest of the world | No | No | |
| Non-U.S. Based Artist | |||
| Listen/Purchase Location | Subject to Non-U.S. Resident Withholding | Subject to End of Year Reporting for Royalties | |
| Streaming (e.g., Spotify streams) | US | Yes, but treaty relief may apply | Yes, Form 1042-S |
| Rest of the world | No | No | |
|
Automated Claiming (Social Video Monetization) |
US | Yes, but treaty relief may apply | Yes, Form 1042-S |
| Rest of the world | No | No | |
|
Downloads (pass-through) |
US | No | No |
| Rest of the world | No | No | |
|
Physical product (pass-through) |
US | No | No |
| Rest of the world | No | No | |
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