{"slug":"youtube","name":"YouTube (YouTube Partner Program)","category":"creator","workerTerm":"creators (YouTube Partner Program partners)","classification":"Creators contract with YouTube through the YouTube Partner Program and are not on YouTube payroll. YouTube's Terms of Service say payments under the Partner Program, channel memberships, and Super Chat are treated as royalties, and Google withholds taxes from them where required by law.","taxForms":"US creators submit a Form W-9 in AdSense for YouTube; Google says Forms 1099-MISC issued to US creators typically go out by early March. Google's form-request page still lists a $600 trigger for YouTube publishers, but for 2026 payments the federal 1099-MISC threshold is $2,000 for most payments and $10 for royalties.","platformFees":"Creators earn 55% of net revenue from ads on long-form watch pages, keep 45% of the Shorts Creator Pool revenue allocated to them, and get 70% of channel memberships and Super Thanks revenue (after local sales tax and, on iOS, App Store fees).","payouts":"AdSense for YouTube finalizes the prior month's earnings between the 7th and 12th and issues payment between the 21st and 26th, if the balance on the 20th has reached the $100 US payment threshold.","deductions":["Cameras, lenses, lighting, microphones, and other filming gear (expensed or depreciated)","Editing software and subscriptions (video editors, stock footage, music licensing)","Freelance editors, thumbnail designers, and script writers you pay (issue them a 1099-NEC at $2,000+ in 2026)","Home studio or home office used regularly and exclusively for the channel","Business share of internet and phone service","Props, travel, and location costs for shoots"],"watchOuts":["If tax info isn't provided by December 10, Google may deduct up to 24% of total worldwide earnings.","Google labels Partner Program payments as royalties, but how you report them depends on your activity; don't assume the 1099-MISC box decides whether self-employment tax applies, and confirm with a tax pro.","Updated Partner Program terms take effect February 1, 2027 and must be accepted in YouTube Studio by January 31, 2027 to keep fully monetizing; from that date, Shorts ad and Premium revenue requires 10 million qualified Shorts views in the last 90 days.","Brand deals, affiliate commissions, and merch sales are paid outside AdSense, so they show up on separate forms (or none) and are still taxable.","Self-employment tax of 15.3% applies once net self-employment earnings reach $400."],"competitors":["tiktok","instagram","twitch","facebook","rumble","kick"],"sources":["https://support.google.com/youtube/answer/10391362?hl=en","https://support.google.com/youtube/answer/10391362?hl=en-GB","https://support.google.com/youtube/troubleshooter/7542675?hl=en","https://www.youtube.com/static?template=terms","https://support.google.com/youtube/answer/72902?hl=en","https://support.google.com/youtube/answer/14728151?hl=en","https://support.google.com/adsense/answer/1709871?hl=en","https://www.youtube.com/howyoutubeworks/creator-economy","https://support.google.com/youtube/answer/12504220?hl=en","https://support.google.com/youtube/answer/14915707?hl=en&co=GENIE.Platform%3DiOS","https://support.google.com/youtube/answer/9632365?hl=en&co=GENIE.Platform%3DDesktop","https://support.google.com/youtube/answer/72851?hl=en","https://support.google.com/youtube/thread/451804019/updates-to-the-youtube-partner-program-new-earning-opportunities-changes-to-eligibility?hl=en","https://www.irs.gov/instructions/i1099mec","https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes","https://www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction","https://www.irs.gov/businesses/gig-economy-tax-center","https://www.irs.gov/publications/p334"],"asOf":"2026-10-07","url":"https://gigaverse.ai/platforms/youtube","affiliated":false}