TikTok Creator Fund tax reporting under new US entity — 1099 and W-9 questions after Oracle/Silver Lake deal

I have ~500K followers on TikTok and earned about $47K from the Creator Fund in 2025. Now that the Oracle/Silver Lake deal closed on January 22 and TikTok is operating under a new US joint venture structure, I'm confused about how this affects my tax reporting for 2025 and going forward.

Specific questions:

• Will my 2025 1099-NEC come from ByteDance or the new TikTok US entity? The deal closed mid-January so it's unclear which entity is responsible for 2025 earnings.
• Do I need to submit a new W-9 to the new entity? I haven't gotten any notification from TikTok about this.
• For 2026 earnings, will payments now come from TikTok US LLC instead of ByteDance Inc? Does this change anything about how I report the income?
• I've seen creators saying the new entity structure means we're now "employees" of a US company — is that true or is it still 1099 contractor income?

I'm a full-time creator and this is my primary income. I file quarterly estimated taxes and I want to make sure I'm not messing anything up with the entity transition. Any CPAs or tax attorneys who've looked into this?

CPA here — I have several content creator clients across TikTok, YouTube, and Instagram, so I've been tracking this closely.

Here's what's happening with the entity transition:

• 2025 1099-NEC: Your 2025 earnings will be reported on a 1099-NEC from ByteDance Inc (EIN ending in -7842), since ByteDance was the paying entity for all of calendar year 2025. The deal didn't close until January 22, 2026, so it has no impact on your 2025 tax reporting.
• W-9 update: Yes, you will need to submit a new W-9 to TikTok US LLC. The new entity has a different EIN. TikTok should be sending W-9 requests to all creators in the coming weeks. If you haven't received one by mid-February, proactively update it in your Creator settings.
• 2026 payments: Starting January 2026, all Creator Fund payments are issued by TikTok US LLC (the Oracle/Silver Lake joint venture). You'll get a 1099-NEC from TikTok US LLC for 2026 earnings at tax time next year.
• Not employees: No, the entity change does NOT make creators employees. You are still independent contractors receiving 1099-NEC income. The Creator Fund terms of service haven't changed — only the paying entity changed.

The good news is this is straightforward. Same income type, same Schedule C reporting, just a different entity name on the 1099.

Just a data point — I already got my updated 1099-NEC from TikTok. They actually sent a corrected form on January 28. My original 1099 came from "ByteDance Inc" but the corrected one says "TikTok US LLC" as the payer. The amounts are identical.

I was confused by this so I called my accountant. She said it doesn't matter which entity name is on the 1099 for tax purposes — the income amount and tax treatment are the same either way. The corrected form is just TikTok being proactive about updating their entity name in IRS records.

I also got a W-9 request email from TikTok on January 27. It took about 2 minutes to fill out in the app. If you haven't gotten the email yet, check your spam folder — mine went to spam.

For reference, I earned ~$38K from the Creator Fund in 2025 with about 420K followers in the baking/cooking niche.

Question for the CPAs here — now that TikTok is technically a US company (headquartered in Austin, TX under the new JV structure), does this create state tax nexus issues for creators in states with no income tax who are earning from a Texas-based company?

I'm specifically wondering about this: I live in Florida (no state income tax). Previously, my TikTok income came from ByteDance, a foreign entity. Now it comes from TikTok US LLC in Texas. Texas also has no personal income tax, but it does have a franchise tax on businesses.

Also, for creators in states like California or New York — does the fact that TikTok is now a US entity with offices in your state change anything about your state tax obligations on Creator Fund income?

I know this might be overthinking it, but state tax nexus is a minefield and I don't want any surprises.

Tax attorney here. Let me address both the original question and the state nexus question.

Bottom line for creators: Nothing materially changes in how you report this income. Creator Fund payments are self-employment income reported on Schedule C, subject to self-employment tax (15.3%), regardless of whether the paying entity is ByteDance Inc or TikTok US LLC. The entity transition is a corporate structure change, not a change in the nature of the income.

On the state nexus question: No, the location of TikTok's headquarters does not create new state tax obligations for creators. As an independent contractor, your state tax nexus is determined by where you perform the services (i.e., where you create the content), not where the paying company is headquartered. If you live and create content in Florida, your Creator Fund income is Florida-sourced regardless of whether TikTok is in Austin, Beijing, or the moon.

The only scenario where this could matter is if you're physically present in another state creating content — for example, if you travel to California for a brand deal and create TikTok content there, that specific income could be California-sourced. But that was true before the entity change too.

One practical note: Make sure you update your W-9 promptly. If TikTok US LLC doesn't have your correct W-9 on file, they're required to withhold 24% backup withholding on your payments. You'll get it back when you file your return, but it's a cash flow headache you don't need.