Updated as of October 18, 2021.
Disclaimer: This material has been prepared for informational purposes only and does not constitute legal or tax advice. Users should consult with a qualified tax professional regarding their specific tax circumstances.
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 EOY 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 (e.g., Facebook match) |
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 | |
| Non-U.S. Based Artist | |||
| Listen/Purchase Location | Subject to Non-U.S. Resident Withholding | Subject to EOY 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 (e.g., Facebook match) |
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 | |