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.
- Click the link in the email.
- 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 Use my current email address instead.
- You'll be redirected to sign in through Google authentication.
- 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:
- Sign in to the Google Tax Form Service.
- Select the email address associated with the account.
- 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 email@example.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.
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.
Submitting your Tax FormEXPAND ALL COLLAPSE ALL
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.
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.
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.
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.
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.
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.
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.
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.
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 firstname.lastname@example.org.
- 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.
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.
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.
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.