If you are a US creator, and you make over $600 a year, you’ll need to complete a W9 and we will send you a 1099.
If you are an international creator (non-US creator), you’ll need to complete a W-8BEN form for our records in case of an audit. We will not file a 1099 form.
Patreon does not withhold any taxes from your funds raised on Patreon. Please consult your tax professional to understand your tax obligations. FAQ For Your Accountant
We have received many questions related to income tax, sales tax and value added taxes. Although we are not permitted to provide tax advice, we are providing this FAQ to share information. We recommend that you consult with your tax professional to learn about your particular country, and your particular circumstances.
Please note whether each question is referring to Creators or Patrons and whether each question is referring to USA persons (USA) or non-USA persons (International) as defined by the IRS.
Questions Related to Tax Deductions: 1
I’m a creator. Is the money I receive from Patreon “taxable income”?
In most jurisdictions, the money you receive from your patrons is taxable income. However, see Q2 if you are a charity. 2
I’m a creator who is registered as a charity. Is the money I receive from Patreon taxable income?
If you are a legally recognized not-for-profit company (for example, a USA 501(C)(3) charity), then you might not need to pay tax on your Patreon income. 3
I’m a USA patron of a charitable campaign. Is my pledge tax deductible?
If the creator is a legally recognized not-for-profit company, and if as a patron you receive nothing of value in return for your donation, then some jurisdictions allow the patron to take a tax deduction if the patron has a receipt which meets certain requirements.
As a creator, if you provide patrons with something in return for their donation (T-shirt, download of music not available to non-patrons, concert tickets, backstage passes, etc) then the patron’s donation is limited to the amount of their donation which exceeds the value they received. For example, if the patron pays $100 of which $20 is the deemed value of a backstage concert pass, then only the $80 is considered to be a donation. 4
I am a USA creator. Can I offset my Patreon income with deductible expenses that are related to the project and accounted for in the same tax year?
If you are taxed as a business (for example, you might be a corporation, a limited liability company, or you might file a Schedule C tax return), then you pay tax on your net taxable income (your gross income, less allowable business expenses associated with producing this income). 5
Who is responsible for paying US income tax on the money received from Patreon?
USA creators are responsible for filing/paying taxes on the money received from Patreon. Your professional tax advisor can assist you to determine if you need to make quarterly tax payments to the Internal Revenue Service (instead of just paying your 2014 taxes on April 15, 2015).
Tax Forms: 6
I am a USA creator. Why do I have to provide my social security number (SSN) to Patreon?
Since USA creators generally need to pay tax on the money received from Patreon (unless they are a tax exempt organization), Patreon follows the IRS requirement that USA creators provide Patreon with a W-9 form (or equivalent) which includes the creator’s SSN. 7
What is a USA tax identification number?
For USA creators who are individuals/persons: the tax ID is your social security number.
For USA creators who are corporations, partnerships, LLC or other type of entity, the tax ID is your Federal Employer Identification Number (FEID).
For non-US-persons (international creators), the USA tax identification number is not required. 8
What is a W-9 form?
W-9 forms are required for USA creators who receive more than $600 from Patreon. Patreon has an on-line form which contains all of the information required on a W-9 form by the IRS. This on-line form is called a “substitute W-9 form” since it’s a virtual equivalent of the IRS’ paper form. 9
What is a W8-BEN form?
The USA tax authority is called the Internal Revenue Service (IRS). To comply with IRS regulations Patreon requires all International (Non- USA) creators to complete a W8BEN form where the creator certifies that all of the income was earned outside the USA. Patreon requires W8-BEN forms from all international creators prior to receipt of payment. Patreon has an on-line form which contains all of the information required on a W-8BEN form by the IRS. This on-line form is called a “substitute W-8BEN form” since it’s a virtual equivalent of the IRS’ paper form. 10
Why do I have to fill out a W-8BEN?
Any creator that is not a USA taxpayer must complete a W-8BEN form. See FAQ 11 for more information. 11
What does Patreon do with the W-8BEN forms?
Patreon retains these forms in its files. If the USA IRS audits Patreon, then Patreon will make copies available to the IRS. 12
Will I be sent a 1099 form and when?
If you are a USA taxpayer who received more than $600 in the prior calendar year we require you to complete a W9 and we will send you a 1099 in late January.
No other users will receive a 1099 (including all non-USA users)
Tax Withholding: 13
I am a USA creator. Did Patreon withhold any taxes from my payments? If not, why didn’t Patreon withhold any tax?
Patreon does not withhold backup withholding from USA taxpayers who provide Patreon with a properly filled out W-9 form. 14
I live in the European Union. What is VATMOSS and how does it affect me?
Here are two helpful links that describe the EU VAT rules. We recommend you consult your professional tax advisor for any additional questions.
How VAT Works VAT - Supplying Digital Services To Private Consumers