Google is required to report gross amounts (without adjustment for refunds, chargebacks or adjustments) of payment transactions to the United States Internal Revenue Service (IRS) by Internal Revenue Code §6050W. All payment methods currently supported by Google Payments are affected by regulation 6050W.
Google must have complete and accurate tax information for all merchants with payments profiles, including your legal business name and your corresponding Taxpayer Identification Number (TIN). A TIN can either be your Employer Identification Number (EIN) or your Social Security Number (SSN), depending on how you have registered with the IRS.
US-based merchants can submit IRS Form W9 conveniently through the payments centre.
Non-US based merchants can submit the Certificate of Foreign Status in the payments centre.