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.
- Sign in to the Google Tax Form Service.
- Enter the Vendor ID and Registration Code you received in your email. The Registration Code is case sensitive.
- You'll be initially prompted to change your password. Your old password is the Registration Code from the email.
- Change password.
- Enter the email address to which you'd like to receive a PIN.
- Click Send PIN.
- Enter the PIN sent to your email address.
Google has a regulatory responsibility under Chapter 3 of the U.S. Internal Revenue Code to withhold tax and report where a non-U.S. partner receives U.S. source income. If any U.S. 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 U.S. withholding taxes and reporting. These are revenues (e.g., advertising views, transactions, subscriptions) that are generated from usage in the United States.
The U.S. withholding tax rate that will apply will be based on the tax documentation you have provided to Google (e.g., Forms W-8 or W-9). 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. You will see the finalized amount withheld in your monthly earnings report. For Youtube partners refer to your AdSense payments report.
Submitting your Tax FormEXPAND ALL COLLAPSE ALL
Completing the form will identify the proper withholding rate, if withholding is applicable, on future payments.
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.
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.
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.
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.
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.
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.
- 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 firstname.lastname@example.org.
- 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.
Yes, you may email a digital version of a Form W-8 to email@example.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 firstname.lastname@example.org.
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.
When would I be required to provide a US or Non US Tax ID number?
A U.S. or non-U.S. tax identification number (TIN) will generally be required on eligible payments made to non-U.S. payees who claim treaty benefits under an income tax treaty between the payee’s country of residence and the United States.
A U.S. TIN will be required from all U.S. payees completing a Form W-9.
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.
If any U.S. withholding taxes apply, Google may begin withholding taxes on the payments starting as early as July 2019.
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.