US tax information reporting & withholding

Submit US tax information

Important: Google can't provide advice on tax issues. For help with your tax situation, consult your tax adviser.

Depending on your location, Google may be required to collect tax-related information from you. If you have to provide your tax information to Google, you can do so from the Google payments center. Not everyone is required to provide tax information.

Provide tax information

  1. Sign in to the Google payments center.
  2. Under "Settings," next to "United States tax info," click Edit Edit.
  3. Click Manage tax information and then Add tax info.

To find your completed tax information, follow these same instructions.

FAQs

Submit your tax form

Why am I being asked to complete this form?

You're being asked to complete this form in order for Google to comply with its obligations under the United States ("US") Internal Revenue Code Sections 1441(Chapter 3) and 3406.

This form is used to identify the correct rate of withholding on applicable payments made to you, if withholding is applicable on future payments.

The Internal Revenue Service ("IRS") requires Google to refresh its non-US partners and vendors tax forms at the earlier of

  • (1) every 3 years or
  • (2) If there has been a change in circumstances that would impact the validity of the form.

Google is updating its payees to confirm compliance with these IRS rules.

What happens if I don't complete this form?

If withholding is applicable, completing the form will identify the proper withholding rate on future payments. Not completing this form may result in Chapter 3 or potential backup withholding being deducted from your future earnings.

How do I know which tax form to complete?

The appropriate tax form is automatically generated based on the answers you provide. If you have any doubts, consult your tax advisor.

  • A Form W-9 will be required from US persons, companies, partnerships, and so on.
  • Generally, a Form W-8BEN or Form W-8BEN-E is required from individuals and entities (respectively) outside of the US who are the beneficial owner of the income received. It may be used to claim a treaty benefit (in other words, a reduced rate of withholding).
  • A Form W-8ECI is used by persons claiming income received and is effectively connected with a US trade or business. A US TIN will be required for all payees that provide a Form W-8ECI.
  • A Form W-8IMY is required for certain intermediaries, partnerships and flow-through entities outside of the US. If this form is provided, Google may ask for additional documentation (for example, an allocation statement).
  • A Form W-8EXP is used by entities to establish non-US beneficial owner status and eligibility for a reduced rate of tax withholding as a non-US government central bank, international organization, non-US tax exempt organization, non-US foreign private foundation or government of a US possession.

What should I expect while I complete this process?

Below are some key points you should consider as you complete the process:

  • Do not use a PO Box or “In Care Of Address” as a permanent residence address: We found that some individuals and businesses provide a post office box or “in care of” address as their permanent residence address. If your permanent residence address is at a PO Box, in-care-of address, or a corporate services provider (such as a law firm or trust company), you may need to upload a copy of your articles of incorporation or other appropriate document showing that the address is your registered legal address.
  • Identity Verification: You may be required to verify your identity if one of the following situations applies:
    • Missing TIN or TIN not 9-digit numeric
    • TIN entered is not currently issued
    • TIN and Name combination does not match IRS records
    • Invalid TIN matching request
  • US addresses require extra support: If you claim non-US person residency status and have a permanent or mailing address located in the United States, you need to supply additional information to support the fact that you're not a US person.
  • Limitations on benefits (entities only): Entities that claim treaty benefits must certify that they satisfy the limitation on benefits clause of the relevant tax treaty. To determine whether you qualify for tax treaty benefits, consult your applicable tax treaty or a professional tax adviser.

Can I complete the process on my tablet or smartphone?

We highly recommend you complete this process with a laptop or desktop.

If I have questions while I complete the form, who can I contact for help?

If you need help to resolve technical issues, contact Google support. However, Google can't provide you with tax advice. If you need tax advice, please speak with a professional tax adviser.

What if I'm not the right person to complete the form?

If you're not the right person to complete the required form, you can forward the email to the correct person within your organization to sign in. That person must have administrator access to the Google Payments account. They can then use the information provided in the email to complete the form. To give the signatory administrator access to the account, follow these steps.

What’s the difference between Individual and Non-Individual accounts?

An individual account is owned and operated by an individual person and not a legal organization. Taxes are filed in the owner’s name on a personal tax return.

A non-individual account or entity account is a business account that’s separate from its owner for tax purposes.

What are some key terms when it comes to tax identification?

Legal name

Put in your legal name exactly as it appears on your legal documents.

  • If you’re earning income as an Individual: Provide your legal name in the name field. You may have to provide a translated name as reflected in your legal documents (for example, your passport).
    • If you have a business that you want to associate with the form, please include that in the DBA field. If your payment profile is under a business name, please include that name in the DBA field.
  • If you’re earning income as an entity: The name of your entity needs to be in the name field. If your payment profile is under an individual name, please include that name in the DBA field.

You may be asked to provide additional documentation to verify your legal name. If you need to update your payment profile, follow these instructions.

DBA name

A doing-business-as (DBA) name is a company name different from the owner’s name. Depending on the type of form you provide, you may also provide a person’s legal name.

Disregarded entity

A disregarded entity is a business entity that has a single owner, isn't a corporation under US tax law, and isn’t considered an entity separate from its owner for US federal income tax purposes. Learn more about disregarded entities from the IRS (the US tax authority).

What is a TIN (taxpayer identification number)?

A taxpayer identification number (TIN) is a tax processing number required by the IRS (the U.S. tax authority) for all U.S. tax forms. Non-U.S. citizens may need an individual TIN (ITIN). If you are claiming a tax treaty benefit, you are required to provide either a Foreign TIN or a U.S. TIN. Learn more about TINs from the IRS.

Note that pages on the IRS website aren’t maintained or reviewed by Google and Google can't confirm the accuracy of the information presented. If you have further questions, you may want to seek professional tax advice.

To determine acceptable Tax Identification Numbers, please reference your local tax authority or seek professional tax advice. Google can't provide tax advice.

Examples of Foreign TINs from around the globe may include (this list isn't exhaustive):

  • India: Permanent Account Number (PAN).
  • Indonesia: Nomor Pokok Wajib Pajak (NPWP).
  • Japan: Individual Number (nicknamed "My Number").
  • Russia: Taxpayer Personal Identification Number known as INN.
  • United Kingdom: Unique Taxpayer Reference (UTR), National Insurance Number (NINO).

When am I required to provide a US or Non-US tax ID number?

A US or non-US tax identification number (TIN) is generally required on eligible payments made to non-US payees who claim treaty benefits under an income tax treaty between the payee’s country or region of residence and the United States.

A US TIN is required from all US payees completing a Form W-9.

My country and the United States have an income tax treaty. How can I ensure that the treaty details are applied?

If your country and the United States have an income tax treaty in place, then the tax tool in AdSense will identify the details of that during tax form submission.

Want to know if your country has a tax treaty with the United States? Refer to the this IRS website. This is an IRS website and isn't maintained or reviewed by Google and Google can't confirm the accuracy of the information presented. If you have further questions, you may want to seek professional tax advice.

Can Google help me determine if I qualify for a treaty benefit?

Unfortunately, Google can’t make this determination for you. To determine whether you qualify for a treaty benefit, find out whether you live in a country or region that has an income tax treaty with the US and whether the type of income you receive from Google is included in a specific tax treaty provision. You may need to seek professional tax advice to determine your treaty eligibility.

How can I determine if my country or region has an income tax treaty with the US?

Refer to the IRS website. This is an IRS website and isn't maintained or reviewed by Google. Google can't confirm the accuracy of the information presented. If you have further questions, you may want to seek professional tax advice.

Do I need to complete the form if I’m not claiming treaty benefits?

Even if you're not claiming any treaty benefits, to comply with IRS rules and requirements, Google must collect proof that you're a non-US person. Not completing this form may result in Chapter 3 or backup withholding being deducted from your future earnings.

Google can’t advise you on tax matters. Contact your tax adviser for more details.

Why are there multiple payment types and which do I select?

Payments made in relation to Google products can sometimes fall into multiple categories. YouTube, AdSense, and Play partners should select all income types for which they’re eligible to claim treaty benefits to ensure they receive appropriate withholding tax rates. Google withholds at the appropriate rate based on the income type being paid and corresponding treaty claim. Google won’t use additional treaty claims unless such income type is paid. To help you decide which payment types relate to your partnership with Google, use the following:

  • Other Copyright Royalties (such as Play and YouTube Partner Program)
  • Motion Picture & TV Royalties (such as certain YouTube Movies and Shows and Play partners)
  • Services (such as AdSense)

Can I get a preview of my tax forms that I filled out?

Google will generate PDFs of the IRS tax forms that were filled out. You'll be required to verify the accuracy of your documents. If you need to make changes, simply return to AdSense and make a revision.

Can someone else complete this form on my behalf?

Another party may complete and sign the form on your behalf but only in limited circumstances such as a parent for a minor or a party with a valid power of attorney. Anyone who signs the form on behalf of another party will be asked to provide proof of identification and signing capacity.

What are US activities?

US activities are the performance of a service in the United States. This can include having employees or owning equipment in the US that are involved in generating revenue.

What is an affidavit of unchanged circumstances?

An affidavit of unchanged circumstances can be provided with a valid W-8. It allows Google to apply the newly provided form to a prior period in which a creator has been paid. This means that Google may treat any payments made during the prior period to which the affidavit relates as having the same tax status as presently determined by the new tax form.

This can be used to help Google provide a withholding tax refund, provided the form entitles the creator to a lower withholding rate and they have made a claim for a refund within the legal timeline for providing refunds (December 31 of the year in which withholding occurs).

What's the status of my tax form?

  • In review: Your submitted tax info is being reviewed. This may take up to 7 business days. If additional documents are required to validate your tax information or verify your identity, we notify you in the Google payments center and by email.
  • Approved: Your tax information is accepted as you submitted it.
  • Declined: Your tax information may be declined for a few reasons:
    • The tax identification number (TIN) you entered couldn't be found in IRS records. This may be because the IRS system didn’t update or you recently created a TIN.
    • The TIN and name combination you entered doesn't match IRS records.
    • Your tax information can’t be validated with the documents you provided.

If your form is declined, we notify you in the Google payments center and by email. Submit a new form or contact your tax adviser. In your billing profile, make sure your legal information matches exactly the information on your tax form before you submit.

Why are my documents under review?

The information you provide in the tax tool goes through a series of checks to ensure safety, accuracy, and completeness. Sometimes, even a small error on your documents may flag your tax info as "in review". Ensuring that the tax info you provide matches your payments profile info is the best way to minimize delays in processing your tax info.

Some common cases that will result in a review include:

For W9 Forms:

  • The "legal name" provided in the tax tool does not match the name on your payments profile.
  • The "disregarded entity" name provided in the tax tool does not match the name on your payments profile.
  • The Social Security Number (SSN) provided in the tax tool is invalid or belongs to a person whose name does not match the name on the account. This may take longer to review.

For W8 Forms:

  • The "legal name" provided in the tax tool does not match the name on your payments profile
  • The "disregarded entity" name provided in the tax tool does not match the name on your payments profile.
  • The "residence address" or "mailing address" provided in the tax tool is in the United States or does not match the country where you are claiming treaty benefits.
  • An "in care of" or "P.O. Box" address is provided in the tax tool.
  • The form field "capacity" is populated in the tax tool.

Note that all W8-IMY Forms submitted will be put under review.

Why am I being asked to provide verification documents?

You may be required to verify your identity if one of the following situations applies:

  • Missing TIN or TIN not 9-digit numeric
  • TIN entered is not currently issued
  • TIN and Name combination does not match IRS records
  • Invalid TIN matching request

Learn more about the documentation accepted for each tax form.

Which documents do I need to prepare if my U.S. tax info is flagged for review?

If your U.S. tax info is flagged for additional review, you may need to provide an additional form of identification. To see which documents and forms of identification you can use, please refer to this Help Center page: Approved tax documents. PNG, JPEG, and PDF files are accepted.

Accepted characters in the name and address fields

While the questions in the tax form are available in your supported language, the fields in the tax form only support upper- or lower-case letters (a–z, A–Z), numbers (0–9), spaces, hyphens (-), and ampersands (&). This is due to reporting requirements by the Internal Revenue Service (the US tax authority, also known as the IRS).

Withholding & reporting

Google has a regulatory responsibility under Chapter 3 of the US Internal Revenue Code to withhold tax and report where a non-US partner receives US source income. It also has obligations under Chapter 61 and Section 3406 of the US Internal Revenue Code to perform backup withholding where applicable. The tax information submitted to Google is used to identify the correct rate of withholding on future payments made to you, where applicable. If reporting is applicable, Google provides a reporting form (Form 1042-S or Form 1099) annually.

Chapter 3 US tax withholding

If you've been validly documented as a non-US business or individual, only the portion of your revenue earned from US users is subject to US withholding taxes and reporting. These are revenues (such as advertising views, transactions, subscriptions) that are generated from usage in the United States. US partners should provide a valid US tax identification number to indicate exemption from US tax withholding (including under Chapter 3 of the US Internal Revenue Code).

The US withholding tax rate that applies is based on the tax documentation you’ve provided to Google.

If a valid tax form isn't provided, Google may apply backup withholding at 24% or chapter 3 withholding at 30% on applicable payments. This rate may only be reduced if you're a tax resident of a country or region that has an income treaty with the US and you provide a valid tax form with a valid treaty claim. You can find the finalized amount withheld in your monthly earnings report.

Backup withholding

In some cases, Google may be required to withhold 24% from payees on all eligible earnings, including:

  • If the tax information entered on your tax form is found to be incorrect or inaccurate, and you’re presumed to be a US person under the US tax withholding presumption rules.

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.

If you don't believe that you're subject to tax withholding, please update the tax information in your account.

Tax withholding

When is US tax withholding applicable?

Generally, a documented non-US person (i.e., valid Form W-8 on file) is subject to US tax on income that is earned from US sources. For example, if a non-US person performs services in the US, then the payments related to the services performed in the US are subject to US income tax withholding. The withholding rate depends on the type of income received, whether the payee is eligible for treaty benefits and if eligible, a validly completed claim for treaty benefits on a Form W-8. The IRS requires the party making the payment to a non-US person to withhold, and if applicable, deposit the amounts with the IRS, and complete certain information returns at the end of the calendar year in which payment was made.

What’s the rate of withholding and can this rate be reduced?

If a valid tax form isn't provided, the default withholding rate is generally 30% on applicable payments. This rate may be reduced if you're a tax resident of a country or region that has an income treaty with the US, if the type of income you receive is eligible for a treaty benefit, you meet all the treaty requirements and make a valid claim for treaty benefits. In some instances, the default withholding rate is 24% where an undocumented partner is presumed US.

Find relevant withholding rates in your payments profile under Settings and then Manage tax info.

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