When Catapult sends you payments, the U.S. Internal Revenue Service (IRS) rules about taxes depend on where you live and where your purchases or streams come from. Here's a breakdown of what applies to you:
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If You Live in the U.S.:
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If You Live Outside the U.S.:
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Purchases/Streams from the U.S.: We'll withhold taxes unless your country has a tax treaty with the U.S. that lowers or removes it as determined by your W8-BEN.* You'll get a Form 1042-S showing what we sent to the IRS. Learn more
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Purchases/Streams from Other Countries: No withholding, and no forms needed.
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| Residency | Location of Purchase/Stream | Subject to Withholding? | Reporting Required |
|
USA |
No | Yes, For amounts greater than $10 (Form 1099-MISC) | |
| All other countries | No | Yes, For amounts greater than $10 (Form 1099-MISC) | |
|
All other countries |
Yes* | Yes (Form 1042-S) | |
| All other countries | No | No |
*For Non-US residents, the default withholding rate is 30% however you may be eligible for a lower withholding rate or none at all as determined by your country of residency and your W8-BEN since some countries have beneficial treaties with the United States that affect withholding rates. To see a list of countries with treaty benefits, click here.
Depending on your situation, we'll file either a 1099-MISC (for U.S. residents) or a 1042-S (for non-U.S. residents) with the IRS. You'll get a copy too—it's super easy to download right from your Catapult dashboard.
Disclaimer
This information is provided for general educational purposes only and does not constitute legal, tax, or financial advice. Tax rules can vary based on individual circumstances, and we are not responsible for any decisions or outcomes resulting from this guidance. For personalized advice, please consult a qualified tax professional or attorney familiar with U.S. and international tax laws.