TuneCore has recently undertaken a review of its files and we have been unable to locate your applicable U.S. tax documentation (i.e., Form W-8 or Form W-9). These forms are used to represent U.S. tax status, claim income tax treaty benefits (if applicable), and to provide other information necessary to comply with U.S. tax information reporting and withholding rules.
The following information will be helpful when filling in tax information via Payoneer. Do note tax related questions beyond what is written in this article should be consulted with your tax advisor.
There are several forms available, which one should I fill out?
- Please use the wizard provided on the first page of the tax form, which should indicate the appropriate form for you to complete.
- If you are a “U.S. Person” by definition of the IRS (https://www.irs.gov/pub/irs-pdf/fw9.pdf), then you would need to fill out a W-9. If you are a foreign business or non-resident alien earning income sourced from the U.S. then you are required to submit one of the W-8 forms. We highly suggest you use the wizard to determine which appropriate W-8 form you should use, however you can also find more information about which W-8 form to use at the IRS website (https://www.irs.gov/pub/irs-pdf/iw8.pdf).
- Please note, however, that we cannot provide tax advice. You may want to consult your local tax advisor, or the IRS at www.irs.gov, for further information regarding U.S. tax reporting guidelines, withholding, and the appropriate documentation for you to complete.
Do I need to do this if I already pay taxes in my country of residence, outside of the U.S.?
Yes, you are still required to submit the appropriate W-8 form. There are tax treaties between the U.S. and many countries that stipulate a lower rate of withholding, and in many cases a 0%withholding, so if you are a resident of a country that has a tax treaty with the U.S. and claim tax treaty benefits on the appropriate form, there will only be tax withholding up to the applicable percentage.
Do I still need to do this if I don’t use TuneCore Music Publishing Administration?
This is not limited to just Publishing Administration but is for all reportable earnings posted to your TuneCore account. Please fill out one form per TuneCore account.
I’m having trouble filling out the form, what should I do?
If you haven’t already, please use the wizard provided on the first page of the tax form to ensure that you have selected the appropriate form to complete. Please also ensure that you have filled out all required fields. It might also help to clear your cookies or use an incognito window.
If you are still having trouble, please don’t hesitate to contact Payoneer.
What should I do if I pay more than one artist or entity from my account?
Even if you have multiple artists or entities that you pay out of your TuneCore account, you are only able to submit one W-8/W-9 per TuneCore account,which will include reportable income from all artists or entities linked to your account. Please use the wizard provided, or consult your local tax advisor for more information and guidance on how to fill out the tax form.
Can I fill this form out once and have the information apply to all of my TuneCore accounts?
Unfortunately, each account will need its own tax form, as we don’t have the ability to “link” accounts for tax purposes.
Will I be receiving a 1099 from TuneCore for the previous tax year?
If you are a U.S. person or U.S. resident by definition (https://www.irs.gov/pub/irs-pdf/fw9.pdf) you will receive a 1099 for qualified earnings posted to your TuneCore account in applicable tax year.
As a non-U.S. person, I don’t have a U.S. Individual Taxpayer Identification Number (ITIN)? Do I need to apply for one to the IRS in order to complete this form?
If you are required to submit a W-8 form as a Foreign Person (https://www.irs.gov/pub/irs-pdf/iw8.pdf) then instead of a U.S. ITIN, you can supply your foreign tax ID instead. This will not affect your ability to claim treaty benefits. That said, we cannot provide tax advice. So, you may want to consult your local tax advisor, or the IRS at www.irs.gov, for further information regarding U.S. tax withholding and information regarding reporting guidelines and the appropriate documentation for you to complete.
Why am I not being allowed to enter Form 8233?
When going through the wizard, please do not choose “personal services” as you are not providing a personal service, but rather generating a royalty income.
How do I know if my form was successfully submitted?
If you can still see the Submit Form button, it means the form hasn’t gone through. Please try again. When the page changes from Submit Form to Edit Form, that’s a confirmation that we have received it.