YouTube & Twitch tax forms for non-US creators (W-8BEN)

Why US platforms ask for a tax form

Part of your earnings comes from the US, for example from US viewers or US interactions. For the US tax authority, the IRS, the platform is the payer who must withhold US tax on it until you document who you are and where you belong for tax. That is what Form W-8 does: it confirms you are not a US person and can support a reduced rate under a tax treaty.

The form does not replace your tax return at home. Whatever was withheld is shown each year on Form 1042-S, which the platform sends you.

Sources: IRS, About Form W-8BEN, YouTube Help, US tax requirements · As of 16 Oct 2026

W-8BEN or W-8BEN-E: which form for whom

What matters is who receives the money, not where the channel is produced:

Sources: YouTube Help, tax forms, IRS W-8BEN, IRS W-8BEN-E · As of 16 Oct 2026

Tax treaties and withholding

For YouTube, YouTube Help says: with valid tax info, Google withholds between 0 and 30%, and only on earnings from US viewers. The rate depends on whether your country of residence has a tax treaty with the US and what it says. Without tax info, Google may withhold 24% of an individual’s worldwide earnings (backup withholding), and 30% of earnings from US viewers for companies outside the US.

Twitch must withhold up to 30%; you only get a reduced treaty rate with a taxpayer identification number (TIN). TikTok usually withholds 30% on the share from US interactions. We deliberately show no country table of treaty rates: rates depend on the specific treaty and the type of income. Check your rate with a tax adviser in your country.

NoteThe general Google Payments Center help says that without a valid form the default rate is “generally 30%”, and 24% only in some cases. For YouTube we follow the more specific YouTube Help page.

Sources: YouTube Help, US tax requirements, Google Payments Center, Twitch Help, TikTok Help · As of 16 Oct 2026

Platform by platform

Twitch also asks streamers resident in the EU for information for DAC7 reporting. Twitch has separate interviews for services and for royalties. The Patreon details come from a search excerpt of the official help page, because the page blocks direct access.

Sources: YouTube Help, Twitch Help, tax interview FAQ, TikTok Help, Patreon Help (search excerpt) · As of 16 Oct 2026

Special case: US LLC with a foreign owner

Many creators use a single-member LLC in the US. For tax it is disregarded. That is why the LLC does not give a W-9: according to the W-9 instructions, a foreign owner must complete an appropriate Form W-8 instead, even with a US tax number. According to the IRS instructions for W-8BEN, the sole owner is the beneficial owner of the income. The owner fills in the form in their own name and can note the LLC’s name in line 7.

• If you own the LLC personally: your W-8BEN.
• If a company outside the US owns it, for example a Hong Kong limited company: that company’s W-8BEN-E.
• If the LLC runs a real business in the US, W-8ECI may apply. That is an individual case for a tax adviser.

The AdSense help on disregarded entities only covers the W-9 case of a US owner; it says nothing about foreign owners. Separately from the platform form, the LLC has its own annual US filing. More: Form 5472 and pro forma 1120

Sources: IRS Form W-9 (Rev. 3-2024), IRS Instructions for W-8BEN, AdSense Help, disregarded entity · As of 16 Oct 2026

When a company fits a creator

The form only governs US withholding. Whether you pay less tax overall depends on your residence and the place from which a company is managed. If you live in a high-tax country and run the company from there, you generally pay there. A company fits once there is a trigger: brands want to contract with a company, money comes from several platforms and countries, you pay a team, or you move abroad.

How much comes in through YouTube at all is shown by the YouTube money calculator.

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