The following information is regarding TuneCore's Publishing Administration service
We have to report your songwriter/publishing royalties as earnings to the government each year. You will receive a 1099, (if you file a W9) or a 1042-S, (if you file a W8BEN) each year to use when filing your tax returns etc.
• Filing a W9 indicates you are a US Citizen/Resident and you should enter your SSN (Social Security Number) as XXX-XX-XXXX if you are filing as an INDIVIDUAL/SOLE PROPRIETORSHIP.
If you are filing as a business (LLC, Corporation, Trust, etc.) you should enter your EIN (Employer Identification Number) as XX-XXXXXXX.
• Filing a W8BEN indicates that you are NOT a US Citizen/Resident and you should apply for an ITIN (Individual Tax Identification Number) via a W7 form if your country of origin is part of the tax treaties set forth by the US government. The ITIN Field is not mandatory but a 30% withholding will apply on US Sourced Royalties if you do not provide an ITIN.
Please see the following link to learn more about submitting Tax Info if you are not a US Citizen/Resident. http://pub.help.tunecore.com/app/answers/detail/a_id/203