Patreon Tax FAQ
You will receive a 1099-K form if you are a creator subject to US tax and you earned over $20,000 in a calendar year.
If you are an international creator (non-US creator), you’ll need to complete a W-8BEN form for our records. We will not issue 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. Checkout Patreon U for more information regarding taxes.
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:
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.
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.
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 an acknowledgement 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.
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?
Please consult with your tax advisor in regards to the deductibility of expenses.
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.
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.
I am a USA creator. Why do I have to provide my tax identification number (TIN) to Patreon?
USA creators generally need to file a tax return that includes the money received from Patreon. Patreon follows the IRS guidance that USA creators provide Patreon with a W-9 form (or equivalent) which includes the creator’s TIN.
What is a W-9 form?
The W-9 form is used in a wide range of payment situations, but most commonly, taxpayers fill them out when they are working as a freelancer or independent contractor rather than an employee. The purpose of collecting form W-9 is to record your tax identification number, along with your name and address so Patreon can notify the IRS of the amount earned in a calendar year. Patreon requires creators to submit form W-9 once they meet qualifications to receive form 1099-K in a calendar year.
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.
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.
What does Patreon do with the W-8BEN forms?
Patreon retains these forms in its files.
Will I be sent a 1099 form and when?
I am a USA creator. Did Patreon withhold any taxes from my payments?
Patreon does not withhold taxes from USA creators.
I live in the European Union. What is VATMOSS and how does it affect me?
If you are a patron located in the EU then Patreon charges VAT on your pledges at the local standard rate.
If you are a creator located in the EU then you should not have to pay VAT on your Patreon income because we collect and remit VAT on your behalf, but if you have any questions please consult a tax professional.