U.S. tax information reporting & withholding

If you received an email from Google regarding U.S. Information Reporting and Withholding tax which included log-in information for the Google Tax Form Service, please use the link below to access the Google Tax Form Service and complete this request. 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.

  1. Sign in to the Google Tax Form Service.
  2. Enter the Vendor ID and Registration Code you received in your email. The Registration Code is case sensitive.
  3. You'll be initially prompted to change your password. Your old password is the Registration Code from the email.
  4. Change password.
  5. Enter the email address to which you'd like to receive a PIN.
  6. Click Send PIN.
  7. Enter the PIN sent to your email address.

Your personal information is stored securely and treated in accordance with the Google Privacy Policy.

Important: Google cannot advise you on tax issues. Please consult your tax advisor to better understand your tax situation. If you're unable to sign in with the information provided to you, please email tax-forms-request@google.com.

FAQs

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Why am I being asked to complete this form?
You are being asked to complete this form in order for Google to comply with its obligations under the United States (“U.S.”) 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 three years and/or if there has been a change in circumstances that would impact the validity of the form.  Google is performing an update of its payees to confirm compliance with these IRS rules.
What happens if I do not complete this form?

Completing the form will identify the proper withholding rate, if withholding is applicable, on future payments.    

If I have questions while completing the form, who can I contact for help?
You can contact our help desk at tax-forms-request@google.com if you need help resolving technical issues. However, please note Google cannot provide you with tax advice. If you need tax advice, please speak with a professional tax advisor.  
How long will it take to complete this process?
Depending upon your specific facts, it should take between 5 - 10 minutes. 
If I'm not the right person to complete the required form, can I forward the email, “[ACTION REQUIRED] Google needs tax information from you” to someone else in my organization?
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.
Where do I find my Vendor ID and Registration Code?
Your Vendor ID and Registration Code are in the email that was provided to you with the link to this page, “[ACTION REQUIRED] Google needs tax information from you.” You'll need the Vendor ID and Registration Code to log in to the system.
Why did I receive multiple Vendor IDs and how do I complete the form for each Vendor ID?

You received multiple Vendor IDs because you’re the listed contact for more than one entity/organization. Simply sign in and fill out the form for each Vendor ID and the corresponding entity/organization identified in the email.

For example, if you received two Vendor IDs, you’ll need to sign in to Google Tax Form Service and complete the form twice. You’ll sign in with the first Vendor ID and complete the form on behalf of the entity/organization assigned to the first Vendor ID. Then, sign in again with the second Vendor ID and complete the form on behalf of the entity/organization assigned to the second Vendor ID.  Be sure to log out of the Google Tax Form Service prior to 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 U.S. persons, companies, partnerships, etc. Generally speaking, a Form W-8BEN or Form W-8BEN-E is required from non-U.S. individuals and companies who are the beneficial owner of the income received and may be used to claim a treaty benefit for income that is not 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 U.S. trade or business. A Form W-8IMY is required to be submitted for non-U.S. partnerships. 
What will Google do with the information I am providing?

Google will use the information you provide to validate that you’re a U.S. or non-U.S. 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.

When is U.S. tax withholding applicable?

Generally, a non-U.S. person is subject to U.S. tax on income that is earned from U.S. sources. For example, if a non-U.S. person performs services in the U.S., then the payments related to the services performed in the U.S. are subject to U.S. income tax withholding. The withholding rate will be dependent on the type of income received and whether or not there’s a tax treaty claim available in a particular jurisdiction. The IRS requires the party making the payment to a non-U.S. 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.

What is the rate of withholding and can this rate be reduced?

The default withholding rate is 30% on applicable payments if a valid tax form is not provided. This rate may be reduced if you are a tax resident of a country that has an income treaty with the U.S., if the type of income you receive is eligible for a treaty benefit, and if you meet all the treaty requirements. 

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. In order to determine whether you qualify for a treaty benefit, you should start by determining whether you live in a country that has an income tax treaty with the U.S. 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 has an income tax treaty with the U.S.?

You may find it helpful to refer to the following IRS website. This is an IRS website and is not maintained or reviewed by Google and Google cannot confirm the accuracy of the information presented. If you have further questions, you may want to seek professional tax advice.

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

Even if you are not claiming any treaty benefits, Google must collect proof that you are a non-U.S. 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 are 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 look out for 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), please 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.
  • U.S. addresses require additional support: If you claim a non-U.S. 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 U.S. 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. Please consult your applicable tax treaty or a professional tax advisor to determine whether you qualify for tax treaty benefits.  
I didn't receive my PIN. What should I do?
Please check the “junk” or “spam” folder for the email account provided. The subject of the email should read “IMPORTANT: Tax Form W-8/W-9 PIN enclosed for Vendor.” Some email service providers identify automatically-generated email as spam. For further assistance, please contact tax-forms-request@google.com.
What browsers are supported by the technology?
The application requires JavaScript to be enabled in your web browser. Please make sure JavaScript is enabled before continuing. 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 enabled with one of the above browsers.
Could I send you a digital copy of a signed Form W-8 instead of using the Google Tax Form Service?

Yes, you may email a digital version of a Form W-8 to tax-forms-request@google.com, but you must also click here to complete, download/print, and sign a digital Affidavit of Unchanged Status and a Certification of Non-U.S. Activities for all years you received payments from Google. Please include the Affidavit of Unchanged Status and the Certification of Non-U.S. Activities along with your signed digital Form W-8 when you email tax-forms-request@google.com.

For example, if you received your first payment from Google on December 15, 2015 you would select 2015 from the drop-down menu as your date for Affidavit of Unchanged Status and Certification of Non-U.S. Activities. If your Form W-8 was signed on December 20, 2015 you would list December 20, 2015 as the date your Form W-8 was signed on in the Affidavit of Unchanged Status.

 

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