Hello! I reached out to Itch Support with this question back in January and again in March, but still no response. Here's the email I sent...

"Hello,

I just completed my W9 and submitted my tax information to your website today. I applied as a sole proprietorship and provided my social security number. Am I required to do backup withholding? The instructions are conflicting. They state that if my social security number is accurate that I am not required to. Then further down it says sole proprietors need to check that they are not exempt from backup withholding off. Which is the answer?

Further, the last page of the form where you have to check the four boxes in order to submit your information…I checked off 1, 3, and 4. I feel 2 does not apply to me and left it unchecked, but it would not let me submit my information without checking 2. 

I tried checking 1, 3, and 4 while having backup withholding checked or unchecked, but either way it wouldn’t work. The only way I could submit the form was to state that I was subject to backup withholding because I have failed to submit information to the IRS, which is not true. I wound up checking off all 4 just so that I could finally submit the form. 

The main question is, am I subject to backup withholding because I am a sole proprietor? Either way, that 2nd checkbox doesn’t apply to me. I have a feeling this is more of an IRS problem, but I’d like to know if you can answer my question.

Thank you!"

In short, I guess I'm just wondering if we're all subject to backup withholding and if I filled out the form right. Figured if Itch can't give me an answer, maybe my fellow gamedev can? This is my first game and I'm not well-versed in the universe of taxes.

Thanks in advance!