You can use this information to resolve your backup withholding issues.
Select the option that best describes your issue.
- What is backup withholding?
- How do I stop backup withholding?
- How do I get the money back from backup withholding?
What is backup withholding?
We may be required to withhold 24% from publishers if the tax information entered on your tax form is found to be incorrect or inaccurate and you are presumed to be a U.S. person under the U.S. tax withholding presumption rules or you otherwise do not provide valid tax documentation and are presumed to be a U.S. person.
If you've had earnings withheld from a payment, it's because our records indicated that you were subject to tax withholding at the time of payment. In this case, you'll see a line item for tax withholding on the Payments page of your account.
If you don't think you should be subject to backup withholding, then you should update the tax information in your account. If you provide valid documentation indicating that you're not subject to backup withholding, we won't withhold any portion of your AdSense earnings going forward.
Learn more about backup withholding.
How do I stop backup withholding?
If you don't think that you're subject to backup withholding, you should update your account's tax information. You can resubmit your W9. Select the answer no when asked, "Have you been notified by the IRS that you are subject to backup withholding because you did not report all interest and dividends on your tax return?"
If you select yes, then Google is required to withhold 24% of your earnings to be paid to the IRS (Internal Revenue Service). You will be prompted to select the checkbox "I confirm that Google will withhold 24% of my earnings for taxes."
If you update your tax information to indicate that you're not subject to backup withholding, we won't withhold any portion of your AdSense earnings going forward. Any previous withholdings were paid to the IRS directly as a payment towards your U.S. Federal taxes. The amount will be reflected in the Form 1099 or 1042-S that will be sent to you in the first quarter of next year. If you're not subject to U.S. Federal taxes, please contact the IRS directly to receive a refund.How do I get the money back from backup withholding?
We are unable to credit you for past withholdings. These withholdings are paid directly to the IRS as a payment towards your U.S. Federal taxes. The amount is reflected in the Form 1099 that is sent to you in the first quarter of the year following the withholding.
If you’re not subject to US federal taxes, you should contact a tax advisor and the IRS directly to receive a refund.
