mMedia Platform Policies
Users who have agreed to the mMedia Terms and Conditions are required to comply with the following Platform Policies or your mMedia account may be terminated. The Platform Policies may be modified by Millennial Media from time to time in its sole discretion. It is your responsibility to remain informed regarding the Platform Policies. All capitalized terms not otherwise defined in these Platform Policies will have the meaning given to such terms in the mMedia Terms and Conditions.
The Payment Method that Millennial Media accepts at this time is PayPal. The current Payback Methods are PayPal, ACH, wire or check. It may take up to thirty (30) days for Users to receive funds via the Payback Methods.
If you are a Developer, a credit will be made available to you in the Funds tab in mMedia approximately fifteen (15) days after the last day of a given calendar month equal to the Net Revenue share you realized during that month (“Platform Credits”). During the approximately forty-five days (45) days between when your Platform Credit is made available to you and when it will be available to be paid out to you via your Payback Method (such approximately 45 day period the “Interim Period”), Platform Credits may only be used to purchase Campaigns. Any portion of the Platform Credit not used for a Campaign during the Interim Period will be paid out via Your Payback Method unless you choose otherwise. No payments will be issued for any amounts less than five hundred dollars ($500) for amounts paid by wire, fifty dollars ($50) for amounts paid by PayPal or ACH, and ten dollars ($10) for amounts paid by check (the “Payment Thresholds”).
If you have Platform Credits available and choose to use them to purchase Campaigns, the next Platform Credit to be distributed will be drawn down first followed by the next Platform Credit(s) to be distributed until your Platform Credits are completely drawn down. If you don’t have Platform Credits you will have to pre-pay all applicable fees to purchase Campaigns. Such payments will only be drawn down if you have no Platform Credits available. Any payment or Platform Credit (“Payments”) remaining in your Funds in mMedia eleven (11) months after such Payments were first made available will be paid out to you via your Payback Method during the next applicable payment cycle.
Millennial Media, Inc. Tax Information
The information we have provided is not intended as and should not be construed as legal, tax or investment advice. It is intended to provide a summary of the various U.S. Internal Revenue Service (IRS) tax requirements and forms and is not intended as advice on which form or forms you should complete. You should always consult your tax advisor to help answer specific questions about how tax laws apply to you. To learn more about USA tax requirements, please visit the IRS website.
When you registered with the Site and Service, you were asked a series of questions designed to help determine your tax situation. Generally, your activities as a Developer will place you in one of the following three categories:
1. USA Developers: You are based in, and pay taxes in, the United States of America (“USA”).
2. Non USA Developers: (No USA Activities): Your operations related to participation in the Site and Service are based entirely outside of the USA, and you do not pay USA taxes in the USA.
3. Non USA Developers with USA Activities: You are based outside of the USA but you have equipment, employees or offices in the USA that are involved with your activities/participation in the Site and Service.
Because you have selected the third option “Non USA Developer (With USA Activities)”, you are required to submit additional information and Forms as required by the IRS as detailed below.
If you believe that you more appropriately fit into one of the other two categories (Non USA Developer -No USA Activities or USA Developer) please notify us and provide the appropriate information and we will update your profile accordingly in the system.
Deadline for Submitting Tax Information
Until Millennial Media receives your tax information, we will withhold payments to you.
Under IRS law and regulations, Millennial Media is required to back up withhold on payments to U.S. Developers if the Developer does not provide Millennial Media a U.S. taxpayer identification number and is not otherwise exempt from withholding. The current backup withholding rate is 28%.
USA Developers are required to supply a Tax Identification Number (TIN) or Social Security Number (SSN). Please enter your TIN or SSN in the applicable box during registration and/or provide Form W-9.
Non USA Developers (No USA Activities)
“USA Activities” mean you have employees, own equipment or have offices in the USA that are involved with the revenue earned through the Site and Service. This includes, but is not limited to, owning a web server or owning a hosting service in the USA, or having employees in the USA that provide support for your hosting, website and/or application.
Generally, using an unrelated third-party USA web hosting service to host your web pages or application, renting servers that are located in the USA from unrelated third parties or having payment sent to a USA address does not constitute USA Activities.
If you do not have any USA Activities, please visit the Tax Information page under your account where you will agree to a statement to this effect. No tax forms are required in this instance.
Non USA Developers (With USA Activities)
Payments to non USA Developers are generally subject to U.S. withholding tax requirements on U.S. source income (i.e., payment for services performed inside the United States). The current statutory withholding rate is 30% of the gross payments. The withholding rate may be reduced or the payment may be exempt from withholding under an applicable tax treaty between the United States and the Developer's country of residence.
Non USA Developers must provide Millennial Media with an IRS Form W-8 or 8233 (individuals). There are four types of Form W-8 (Form W-8BEN, Form W-8ECI, Form W-8IMY, and Form W-8EXP) that may be used by non USA Developers. The appropriate Form W-8 is determined based upon various factors, including whether the form is being submitted solely to establish the Developer's identity and non USA status or the form supports a treaty-based claim for reduced withholding. Much of the information required on the Forms W-8 is identifying information. In other words, the information required relates to the Developer's name, location, and entity status. Failure to provide Millennial Media with a properly completed Form W-8 may result in the withholding of tax on payments made by Millennial Media.
You will need to provide a USA TIN as part of the IRS requirements. If you do not have a TIN, please obtain one as soon as possible. Please note the process of obtaining a TIN may take several weeks. You can visit the IRS website for more information on obtaining a USA TIN.
Form W-8BEN may be provided by a Developer to establish its status as a non USA Developer (i.e., to establish foreign status) or to claim treaty benefits. When a Developer provides a Form W-8BEN solely to establish status as a non USA Developer, the Developer completes only parts I and IV of the form. When a Developer provides a Form W-8BEN to claim treaty benefits for reduced withholding, the Developer completes parts I, II, and IV of the form and a TIN must be provided on line 6.
Form 8233 may be required for individuals who are not residents or citizens of the United States, who provide independent personal services and wish to claim reduced withholding on U.S. source payments.
Form W-8ECI is used when a Developer receives income from Millennial Media that is income effectively connected with the Developer's U.S. trade or business and for which it has no basis to claim treaty relief. A TIN must be provided when a Form W-8ECI is submitted to Millennial Media. All Developers that submit a Form W-8ECI must also complete line 9, which requires that the types of income effectively connected with a U.S. trade or business be specifically listed.
Form W-8EXP is used by non USA governments, international organizations, foreign central banks of issue, non USA tax-exempt organizations, non USA private foundations, or governments of U.S. possessions to establish foreign status, claim beneficial ownership of the income for which the form is furnished, and claim exemption from (or a reduced rate of) withholding based upon the favorable status of the entity.
Form W-8 IMY
Form W-8 IMY is used for a Developer that is a non USA flow-through entity. If the flow-through entity is not a qualified intermediary, a withholding non USA partnership, or a withholding foreign trust, a Form W-8IMY provided by a non USA flow-through entity must be accompanied with additional information, including a withholding statement and certificates (e.g., Forms W-8BEN or Forms W-9) for the beneficial owners of the income.
Terms & Conditions
Click here for the Terms & Conditions
Updated: August 1, 2013
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