What are US Activities?
United States (US) Activities involve having employees or owning equipment in the US that are involved in any way with revenue earned through the AdSense program. This includes, but is not limited to, owning a web server or owning a hosting service in the US, or having employees in the US who are involved in either:
- setting up a web server, hosting service, or website
- developing content for your website
- marketing to create a user base for your site
- telephone support for your site
- buying products for your site
- maintaining your site
Generally, utilizing an unrelated third-party US web hosting service to host your webpages, renting web servers that are located in the US from an unrelated third party, or having your payment sent to a US Post Office Box or mail forwarding address, do not of themselves constitute US Activities.
If you've reviewed the description above and you'd still like more information, please review the instructions for this form at http://www.irs.gov/pub/irs-pdf/i8233.pdf.