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.
When completing tax-related forms for payments from a U.S. entity, such as Catapult, non-U.S. residents may need to indicate where their services are performed. Below, we explain the two options you might encounter and how to choose the correct one based on your situation.
Example of W-8BEN Certification for non U.S. Persons
Option 1: "I provide services exclusively from outside of the United States"
-
What It Means:
This option applies if all your work—such as creating, producing, or managing your music—happens entirely outside the United States. It also means any tools you use (e.g., computers, recording equipment, or servers) are physically located outside the U.S. Choosing this indicates that no part of your service delivery occurs on U.S. soil. -
Who Should Select This:
-
You live and work in a country like Canada, and your music is created or managed there.
-
Your music reaches the U.S. through a distributor, but you don't perform any activities (e.g., recording, promotion) in the U.S. yourself.
-
You don't rely on U.S.-based equipment or facilities.
-
-
Example:
A Canadian musician records songs at home in Toronto, using Canadian-based equipment, and partners with a U.S. distributor to share the music stateside. The musician's services are “exclusively outside the U.S.” because their work stays in Canada.
Option 2: "I provide services from within the United States"
-
What It Means:
This option applies if any part of your work is performed inside the United States, even occasionally. It also covers situations where tools or capital (e.g., servers, studios, or facilities) you use are located in the U.S. Selecting this means some or all of your service delivery has a U.S. presence. -
Who Should Select This:
-
You travel to the U.S. to record, perform, or manage your music (e.g., recording in a Los Angeles studio).
-
You use U.S.-based resources, like cloud servers or equipment, to create or deliver your work.
-
Any portion of your income-generating activity happens on U.S. soil.
-
-
Example:
A Swedish musician records tracks in a U.S. studio or uses a U.S.-based server to host their music files. Since some services occur in the U.S., this option fits.
Key Differences
-
Location of Work: Option 1 is for services 100% outside the U.S.; Option 2 includes any U.S.-based activity.
-
Tools and Capital: Option 1 requires all equipment to be outside the U.S.; Option 2 applies if any tools are U.S.-based.
How to Choose
-
If You're Like Most Non-U.S. Creators: If you live and work entirely in your home country (e.g., Canada), and your U.S. presence is only through a distributor's efforts, pick Option 1. Your service location is where you work, not where your music is played.
-
If You Have U.S. Ties: If you step foot in the U.S. to create or manage your music, or use U.S.-based tools, choose Option 2.