Taxes Overview: How Steamline Handles Payouts and Reporting
What this covers: Who we are for tax purposes, what forms we collect, when withholding applies, and what you receive at year-end.
Steamline (Whippering LLC) is the payor/withholding agent for your monthly payouts.
For Non-U.S. Developers
Tax Forms You Submit
You will submit Form W-8BEN (for individuals) or Form W-8BEN-E (for entities).
U.S. Tax Withholding
If any part of your payout is U.S.-source royalty income, we apply the withholding rate required:
- Treaty rate if validly claimed on your W-8 form (often 0%, 5%, 10%, or 15% depending on your country)
- 30% rate if no valid treaty claim is made
Year-End Tax Form
You will receive Form 1042-S by March 15, which shows:
- U.S.-source royalties paid
- Treaty code and rate applied
- Tax withheld (if any)
Even if the treaty rate is 0%, you still receive a 1042-S if we paid you U.S.-source royalties.
Your Local Tax Obligations
You are still responsible for your own local taxes. We handle U.S. withholding and reporting where required, but you must report your income and pay taxes in your home country according to local tax laws.
For U.S. Developers
Tax Form You Submit
You will submit Form W-9.
Year-End Tax Form
If we pay you $600 or more in a year (and you're not exempt as a C-corp, etc.), you will receive Form 1099-NEC by January 31.
Your Tax Obligations
You are responsible for reporting this income on your U.S. tax return and paying applicable federal, state, and local taxes.
Important: Steamline handles U.S. withholding and reporting requirements. You are responsible for all other tax obligations in your jurisdiction.