US tax information reporting & withholding

The Google Tax Form Service is hosted by Markit | CTI Tax Solutions, a third-party company that Google has engaged to create a simplified process to collect tax information. Your personal information is stored securely and treated in accordance with the Google Privacy Policy.

I received sign in instructions via email

If you received an email from Google regarding US Information Reporting and Withholding tax, which included sign-in information for the Google Tax Form Service, use the link in the email to create an account.

  1. Click the link in the email.
  2. Enter the email address of the person who will complete the tax form for the account.

    Important: You’ll need to set up Google authentication to sign in and complete the tax form. If you're using Gmail or any other Google service, it’s already set up. If not, you can create a new Google Account or activate Google authentication for an existing email address by clicking Create account and then Use my current email address instead.

  3. You'll be redirected to sign in through Google authentication.
  4. Select the entity/organization for which you're providing a tax form.

If you've already logged into the Google Tax Form Service and want to re-access your account, follow the instructions below:

  1. Sign in to the Google Tax Form Service.
  2. Select the email address associated with the account.
  3. Select the entity/organization for which you're providing a tax form.

I didn't receive sign in instructions or I'm getting an error message

If you haven’t received an email with sign-in instructions, you can contact us at tax-forms-request@google.com. To locate the right account, you must provide a payment account identifier (e.g. AdSense Publisher ID or Supplier Name).

Important: Google cannot provide advice on tax issues. Consult your tax advisor to better understand your tax situation.

Withholding

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. If any US withholding taxes apply, Google may begin withholding taxes on the payments starting as early as July 2019.

Only the portion of your revenue earned from US users will be subject to US withholding taxes and reporting. These are revenues (e.g. advertising views, transactions, subscriptions) that are generated from usage in the United States.

The US withholding tax rate that applies will be based on the tax documentation you’ve provided to Google (e.g. Forms W-8 or W-9). If a valid tax form isn't provided, the default withholding rate is 30% on applicable payments.This rate may be reduced if you're a tax resident of a country/region that has an income treaty with the US You'll find the finalized amount withheld in your monthly earnings report. For YouTube partners, refer to your AdSense payments report.

FAQs

Submitting your Tax Form

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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 Service (“IRS”) Code Sections 1441 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 IRS requires Google to refresh its non-US partners and vendors forms every 3 years or 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 do not 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 withholding being deducted from your future earnings.

If I have questions while completing the form, who can I contact for help?
If you need help to resolve technical issues, you can contact our help desk at tax-forms-request@google.com. However, Google can't provide you with tax advice. If you need tax advice, speak with a professional tax advisor.
If I'm not the right person to complete the required form, can I forward the email, “[ACTION REQUIRED] Submit your tax information” to someone else in my organization?

Yes. You can forward the email to the correct person within your organization to sign in to the tool. They can then use the information provided in the email to complete the form.

Important: The URL link can only be associated with one email account.

Where do I find my Vendor ID?
Your Vendor ID is in the email that was provided to you with the link to the page, “[ACTION REQUIRED] Submit your tax information.” Provide your Vendor ID when contacting our support inbox: tax-forms-request@google.com.
Why did I receive multiple emails with different Vendor IDs? How do I complete the form for each Vendor ID?

You received multiple emails listing different Vendor IDs because you’re the listed contact for more than one entity/organization. Click each link to sign in and fill out the form for each entity/organization identified in the email.

For example, if you received 2 emails, each with different Vendor IDs, you’ll need to sign in to Google Tax Form Service and complete the form twice. You’ll sign in with the link provided in the first email and complete the form on behalf of the entity/organization assigned to the first Vendor ID. Then, sign in again with the link in the second email and complete the form on behalf of the entity/organization assigned to the second Vendor ID. Be sure to sign out of the Google Tax Form Service before signing in with the next unique Vendor ID.

How do I know which tax form to complete?
The appropriate tax form is automatically generated based on the answers you provide. In general, a Form W-9 will be required from all US persons, companies, partnerships, and so on. Generally speaking, a Form W-8BEN or Form W-8BEN-E is required from non-US individuals and companies who are the beneficial owner of the income received, and may be used to claim a treaty benefit for income that isn't personal services income. A Form 8233 is required of individuals claiming a treaty benefit on personal services income.A Form W-8ECI is used by persons claiming income received is effectively connected with a US trade or business. A Form W-8IMY is required to be submitted for non-US partnerships.
What will Google do with the information I'm providing?

Google will use the information you provide to validate that you’re a US or non-US person, determine the appropriate rate of withholding, if applicable, and complete the required information reporting form (Form 1042-S or Form 1099) at year end.

How do I determine whether I qualify for a treaty benefit? Can Google help make this determination for me?

Unfortunately, Google can’t make this determination for you. To determine whether you qualify for a treaty benefit, you should start by determining whether you live in a country/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 ultimately need to seek professional tax advice to determine your treaty eligibility.

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

Refer to the following 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.

If I'm not claiming treaty benefits, why do I need to complete the form?

Even if you're not claiming any treaty benefits, Google must collect proof that you're a non-US person to comply with IRS rules and requirements.

Why do I have to select both service and royalty as my payment type?

Because payments related to Google products can sometimes fall into multiple categories, we're requesting that you select both service and royalty payment types as you complete the form so that the proper rate of withholding is applied to your payment type.

What should I expect while completing this process?

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

  • Do not use a P.O. Box or “In Care Of Address” as a permanent residence address: We've found that some individuals/businesses provide a post office box or “in care of” address as their permanent residence address. If your permanent residence address is at a corporate services provider (such as a law firm or trust company), send a copy of your articles of incorporation or other appropriate document showing that the address is your legal address to tax-forms-request@google.com.
  • US addresses require extra support: If you claim a non-US person residency status and have a permanent or mailing address located in the United States, you'll 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 advisor.
What browsers are supported by the technology?
The application requires JavaScript to be allowed in your web browser. Make sure JavaScript is turned on before you continue. The application is best viewed in Internet Explorer 8+/Microsoft Edge, Google Chrome, or Mozilla Firefox.
Can I complete the process on my tablet or smartphone?
We highly recommend completing this process utilizing a laptop/desktop with one of the above browsers.
When would I be 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/region of residence and the United States.

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

Tax withholding

When is US tax withholding applicable?

Generally, a non-US person 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 and if there’s a tax treaty claim available in a particular jurisdiction. The IRS requires the party making the payment to a non-US person to withhold, 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.

If any US withholding taxes apply, Google may begin withholding taxes on the payments starting as early as July 2019.

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 30% on applicable payments. This rate may be reduced if you're a tax resident of a country/region that has an income treaty with the US, if the type of income you receive is eligible for a treaty benefit, and if you meet all the treaty requirements.

Why are you withholding now and you didn't withhold previously?

The US tax law requiring Google to withhold on US source payment has applied for many years. We're constantly reviewing our payment processes to ensure compliance with various tax requirements. Although we do everything we can to remain current, sometimes our processes require changes to meet our tax requirements.

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