Withholding tax United States (US)
If you, as a rights holder, receive income from the United States (US) via Sena, it may be useful to submit a request to the Internal Revenue Service (IRS) in the United States to be exempt from paying withholding tax. The IRS has made various forms available for this purpose.
Which form do I need?
The US Internal Revenue Service (IRS) provides these general instructions. We would like to briefly explain the forms below.
Musician
If you are affiliated with Sena as a musician, you are affiliated as an individual and not as a company. If you want to avoid having withholding tax deducted in the US as an individual, you should use the W-8BEN form for individuals. Even if you are self-employed or have a sole proprietorship, general partnership or limited company, as a musician you are still affiliated with Sena as an individual and should use the W-8BEN form for individuals.
Producer
If you are affiliated with Sena as a producer, you can be affiliated as an individual or as a company. Your music label may, for example, be a company registered with the Chamber of Commerce (even if you are self-employed). If you want to prevent withholding tax being deducted in the US for this company, use the W-8BEN-E form. The “E” stands for “Entity”, which indicates that this is a company.
If you are affiliated with Sena as a producer but do not have a company, use the W-8BEN form for individuals.
Intermediary/agent
If you are affiliated with Sena as an intermediary and receive funds from the US on behalf of rights holders, use the W-8IMY form for intermediaries and other ‘pass-through entities’.
Individual or company based in the United States
If you are a US resident or have a US-registered company with which you are affiliated with Sena, please use the W-9 form.
Validity
A W-8 form is valid from the date signed until the last day of the third consecutive calendar year. For example, a W-8BEN form signed on 30 September 2021 remains valid until 31 December 2024 and must be resubmitted to the US Internal Revenue Service (IRS) by 30 January 2025 at the latest.
Form completed?
Please send a scan of the completed form to the Service Desk, servicedesk@sena.nl.
Instructions for completing the form
Instructions for completing the W8Ben form for individuals (NL)
Instructions for completing the W8Ben form (in English)
Instructions for completing the W8Ben-E form for producers with a company
Instructions for completing the W8Ben-E form (in English)
Instructions for completing the W8IMY form for intermediaries and agents