When you signed up for distribution, you may have noticed that there is a section to enter (P) and (C) information, but what does it mean?
Not publisher, not profession, not platypus, but phonogragh. The (P) section tells us and partners who owns the copyright for the collection of sound recording(s) on this specific release.
(C) in name is a little more straightforward. It just means "Copyright". Now the explanation of what that means includes more than just who owns the copyright to your album. The copyright line is asking who owns the whole album as a package. That includes your album art, your metadata and your tracks. If you're making a physical product, it includes everything in that product like the CD, liner notes, all art, etc.
So What I Do in the (P) and (C) lines?
You'll want to enter the year of the copyright first. You can then enter a label, artist or full legal name. Just keep in mind that whatever you enter will display on partner sites. You're almost always going to enter your artist name and this year.
Some exceptions to this would be: If you're signed to a record label, or the album has been previously released with a UPC in another year.
Submitting a cover song? Never enter the copyright information of the original song you are covering. Always enter the information for your recording of that song. When in doubt, use this year and your artist name.