If you are tax-resident outside the United States and distribute your music globally, it is essential that you understand U.S. tax withholding regulations, commonly referred to as Withholding Tax (WHT).
⚠️ Tax Disclaimer:
At 1M Music, we do not offer tax or legal advice. The information shared below is strictly for educational and informational purposes. We advise consulting a certified tax professional if you have questions regarding your specific situation.
Understanding Taxes and Withholding
By default, the U.S. Internal Revenue Service (IRS) requires a withholding of up to 30% of royalty income generated in the U.S. from foreign beneficiaries. However, if your country of tax residence has an active tax treaty with the United States, and you qualify for its benefits, this withholding rate can be significantly reduced or reduced to 0%.
1M Music partners with certified providers who strictly comply with IRS guidelines to calculate and apply the correct withholding taxes based on each territory.
You can check the specific withholding rates for your country under the "Royalties" column in this PwC list: withholding taxes list by country.
Required Tax Forms
1. Form W-8BEN (For non-U.S. Residents)
The W-8BEN is an official IRS form required to certify that you are an individual artist resident outside the United States. This enables us to legally apply the tax treaty benefits applicable to your country, protecting your earnings.
Please complete this form securely and digitally at your earliest convenience using our official link: 👉 Complete Form W-8BEN.
2. Form W-9 (For U.S. Citizens or Residents only)
If you are a U.S. citizen or a legal U.S. resident, you must fill out Form W-9 to certify your Taxpayer Identification Number (TIN/SSN) in order to report your annual earnings correctly.
You can complete it digitally here: 👉 Complete Form W-9.