Creators who are US citizens, or are residing in the the US who earn over $20,000 in sales in a calendar year are required to submit the W-9 form. Creators living in or who earn over $600 in a calendar year are subject to receive form 1099-K. Learn more about Vermont tax law and Massachusetts tax law to find out if they pertain to you.
A US person is any US citizen or US person as defined by the IRS.
Note: We’re unable to offer tax advice. We recommend reaching out to a local tax advisor for additional assistance and clarification. Everything below is taken from the
U.S. law treats U.S. persons and foreign persons differently for tax purposes. Therefore, it is important to be able to distinguish between these two types of taxpayers.
United States Persons
- A citizen or resident of the United States
- A domestic partnership
- A domestic corporation
- Any estate other than a foreign estate
- Any trust if:
- A court within the United States is able to exercise primary supervision over the administration of the trust, and
- One or more United States persons have the authority to control all substantial decisions of the trust
- Any other person that is not a foreign person.
- Foreign corporation
- Foreign partnership
- Foreign trust
- A foreign estate
- Any other person that is not a U.S. person
The temporary regulations also clarify the existing rule that the owners of disregarded entities, except for qualified subchapter S subsidiaries, are responsible for backup withholding and related information reporting requirements under section 3406.