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Spotify Payouts taxes and tax reporting

Feature is available to shows hosted with Spotify but not to shows hosted somewhere else

U.S. Creators

When signing up, creators who are considered U.S. persons for U.S. federal tax purposes will need to enter your personal info (legal name, home address, Social Security Number, and tax certification) or business info (business name, business type, business address, tax identification number (EIN/SSN), and tax certification). It’s important you fill out this info correctly as it will be used to file your 1099 at the end of the year.

1099-NEC

If you’ve earned $600 or more during the year from subscriptions, we’ll generate a 1099-NEC form for you before the annual tax reporting deadline. You need this information when reporting your taxes.

If you’ve moved or your tax info isn’t up to date, make sure to update the info in your account before January 1st of each year.

Your 1099-NEC form will be mailed to you on or before January 31st. You can then file your taxes as normal.

Note: 1099 forms are only required for individuals/sole proprietors, partnerships, and LLCs treated as sole proprietorships or partnerships (“LLC-Ps”). Therefore, if your federal tax classification on your W-9 is different from these, no 1099 form is required.

Changed address?

Make sure to update your info in your account before January 1st of each year.

If this date passes and you haven’t updated your info, email coupa-support@spotify.com and ask to get a digital copy of your 1099.

We’ll ask for your name, the last 4 digits of your tax identification number (EIN/SSN), and your email address to confirm your identity before sharing the 1099.

Need a new 1099?

Email coupa-support@spotify.com and provide a copy of the 1099 form you received from us, along with the old W9 of your company. Once we confirm a correction is required, an updated 1099 form with your current tax information will be sent to you, and a new 1099 form will be issued with your old tax information.

Non-US creators

When signing up for the Spotify Partner Program, creators who are considered non-U.S. persons for U.S federal tax purposes will need to enter your personal information (legal name, home address, and tax identification number, and tax certification) or business information (business name, business type, business address, tax identification number, tax certification, etc.). Please be sure you fill this information out correctly as it will be used to file your 1042-S form at the end of the year.

1042-S

This form is required for non-U.S. persons receiving U.S.- sourced income who are subject to United States Tax Withholding and Reporting.

If your tax information is not up to date, please make any changes in your account before January 1st of each year.

Your 1042-S in relation to your U.S. sourced earnings will be emailed to you on or before April 15th of the next calendar year.

Additional Spotify Partner Program information

General Tax Information

All earnings from the US market are paid by Spotify USA Inc, our US entity. This means that if your content is streamed in the US market, the payment to you will come from Spotify USA Inc.

All earnings from markets outside the US are paid by Spotify AB, our Swedish entity. This means that if your content is streamed in a non-US market, the payment to you will come from Spotify AB.

Why do you need my tax identification number?

Spotify is required to collect your tax identification number in order to pay you. Spotify will use your tax identification number to file any required tax information reporting.

Can I get paid if I'm registered as a business?

Yes, we collect business details in order to pay you as a business. This information includes your business tax and bank account information. To ensure we send your payouts and all other necessary communications to the right place, please make sure you create/link a Spotify account and provide a relevant email address when signing up for Spotify Payouts.

What's the difference between being paid as an individual and a business?

The difference is mainly in the tax implications. There are no differences in the service or payout frequency between individual and business. Business payouts are made payable to a company, which is a legally recognized business entity that is separate from its owner for tax purposes. Individual payouts are made directly to private individuals. The account is owned and operated by an individual person and not a legal organization, and taxes are filed in the owner's name on a personal tax return. Therefore, the information we collect in order to make a payout is different. To be paid as an individual, we need your legal name, home address, and tax identification number. To be paid as a company, we typically need your business's name, business type, business address, tax identification number, and VAT/GST number. If you are a sole proprietor or single-member LLC, we need your legal name, home address, tax identification number, and VAT/GST number.

Payments of Earnings from Non-US Markets

All earnings from markets outside the US are paid by Spotify AB, our Swedish entity. This means that if your content is streamed in a non-US market, the payment to you will come from Spotify AB.

Swedish Tax Reporting (KU70)

The below information applies to all creators, regardless of your place of residency/incorporation.

What is KU70?

KU70 is a Swedish tax reporting form used by companies like Spotify AB to report certain royalty or royalty-like payments to the Swedish Tax Agency (Skatteverket). This is for informational purposes only — Spotify does not withhold or pay tax on your behalf.

Why is Spotify reporting this?

Spotify AB is required under Swedish tax law to report certain payments to the Swedish Tax Agency. This reporting obligation applies regardless of where you are a tax resident.

Will I receive a copy of the KU70?

You will receive information about the amounts reported to the Swedish Tax Authorities for the prior income year after February 1 the following year.

Do I need to pay taxes in Sweden?

That depends on your specific situation. Some non-resident recipients may be subject to tax in Sweden depending on how the income is treated under local law and applicable tax treaties.

Spotify cannot assess this for you. You are responsible for ensuring that your tax reporting, including any potential Swedish requirements, is accurate and complete. We strongly recommend consulting a qualified tax advisor.

Will Spotify withhold any tax?

No. Spotify does not deduct or withhold tax from these payments. KU70 is an informational reporting obligation only.

Where can I get more information?

If you have questions about the amounts reported, you can contact KU70@spotify.com. Please note that we are not able to answer questions about your personal tax situation or obligations.

Payment of Earnings from US Market

All earnings from the US market are paid by Spotify USA Inc, our US entity. This means that if your content is streamed in the US market, the payment to you will come from Spotify USA Inc.

Why am I being asked to complete US tax certifications?

You're being asked to complete tax certifications in order for Spotify to comply with its obligations under the United States ("US") Internal Revenue Code Chapters 3 and 61. The tax certifications will help us identify the correct rate of withholding tax on payments made to you, if applicable.

What US tax certifications do I need to provide?

All monetizing creators on Spotify, regardless of your country of residence, may be required to provide IRS forms W-8 or W-9. If you are required to upload a tax certification, you will be notified within your profile.

US persons

If you are considered a U.S. person, a Form W-9 will be required. For more information on form W-9, please see the IRS website.

Non-US persons

If you are considered a non-U.S. person, Spotify will request an IRS W-8 form from you. The appropriate W-8 form you should upload is based on your entity type.

Form W-8BEN is commonly used by non-U.S. persons who are the beneficial owner of the income received in order to certify their foreign status for tax purposes and to claim tax treaty benefits, if applicable. For more information on form W-8BEN, please see the IRS website.
Form W-8BEN-E is commonly used by business entities formed outside of the United States who are the beneficial owner of the income received in order to certify their foreign status for tax purposes and to claim tax treaty benefits, if applicable. For more information on form W-8BEN-E, please see the IRS website.
Form W-8ECI is commonly used by persons claiming income received and is effectively connected with a US trade or business. A US TIN will be required for all payees that provide a Form W-8ECI. For more information on form W-8ECI, please see the IRS website.
Form W-8IMY is required for certain intermediaries, partnerships and flow-through entities outside of the US. If this form is provided, Spotify may ask for additional documentation (for example, an allocation statement). For more information on form W-8IMY, please see the IRS website.
Form W-8EXP is used by entities to establish non-US beneficial owner status and eligibility for a reduced rate of tax withholding as a non-US government central bank, international organization, non-US tax exempt organization, non-US foreign private foundation or government of a US possession. For more information on form W-8EXP, please see the IRS website.

If you have any doubts, consult your tax advisor.

How will US taxes work?

If you are a US creator

When signing up, you will need to enter your personal information (legal name, home address, Social Security number (SSN), and tax certification) or business information (business name, business type, business address, tax identification number (EIN/SSN), tax certification, etc.). It is important you fill this information out correctly as it will be used to file your 1099 at the end of the year. If you've earned $600 or more during the year, Spotify will generate a 1099-NEC form for you before the annual tax reporting deadline. This form is required when reporting your taxes. Currently, we'll mail a physical copy to your address, but we're working on giving you the option to receive it via email in the near future. If you have moved or your tax information is not up to date, please make any changes in your account before January 1st of each year.

If you are a Non-US creator

When signing up, you will need to enter your personal information (legal name, home address, and tax identification number, and tax certification) or business information (business name, business type, business address, tax identification number, tax certification, etc.). Please be sure you fill this information out correctly as it will be used to file your 1042-S at the end of the year. This form is required for non-U.S. persons receiving U.S.- sourced income. We will send you a copy of Form 1042-S via email. If your tax information is not up to date, please make any changes in your account before January 1st of each year.

When can I expect to receive my 1099?

If you've earned $600 or more during the year, and properly entered your personal or business information, your 1099-NEC will be mailed out on or before January 31st. You can then file your taxes as you normally would.

Note: If you also use Podcast Subscriptions, Ambassador ads, Premium sponsorships, or Listener Support, you'll now receive two 1099s.

I changed addresses and did not update my profile before January 1st. How can I get my 1099?

Reach out to coupa-support@spotify.com and ask to get a digital copy of your 1099. Spotify will ask for your name, last four digits of your tax identification number (EIN/SSN), and consent to have it emailed before sharing the 1099. Please remember to also update your address information and provide a new tax certification in your Profile.

I updated the tax information in my profile in January and the 1099 was issued by Spotify using my new tax information. I need Spotify to re-issue the 1099 to my old tax information. How do I do that?

Please reach out to coupa-support@spotify.com and provide a copy of the 1099 you received from Spotify along with the old W9 of your company. Once the Spotify contact confirms a correction is required, a corrected 1099 with your current tax information will be shared with you electronically and a new 1099 will be issued with your old tax information.

Why does my 1099-NEC say Spotify USA Inc?

Spotify for Podcasters (formerly Anchor) was acquired by Spotify USA Inc in 2019. Therefore, Spotify for Podcaster's tax reporting will be filed by Spotify USA Inc. thereafter. For more information, contact us at coupa-support@spotify.com.

I made more than $600 and I still did not receive a 1099

1099's are only required to be filed for individuals/sole proprietors, partnerships and LLC-P's. Therefore if you fall into any other classification outside of that on your W9 no 1099 is required to be filed.

When can I expect to receive my 1042-S?

Non-US creators that are subject to United States Tax Withholding and Reporting will receive form 1042-S in relation to their U.S. sourced earnings on or before April 15th of the next calendar year.

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