Essentially RPM / Maker requires a W8 or W9 form when you receive partnership. W8 or W9 are for businesses because they have to report the tax to the IRS. Once you are paid, you are responsible for taxing your own earnings as an ''independent contractor.'' Generally as an indepent contractor, you're required to pay SE tax (self employment). It'a up to you to decide whether or not you're subject to be taxed due to earnings / losses (how much you earn vrs how much you spend). You can also, for example - not be required to pay income tax in some US States if your earnings are under $10,000 a year (but you should still report it).