Tax requirements for MCNs and affiliate channels

Important: As we approach the end of the year, monetizing creators should check their tax info in AdSense for YouTube. Make sure you submit a tax form, and if eligible, claim a tax treaty benefit by Dec. 10, 2023. Where relevant Google will recalculate 2023 taxes and refund the difference.

If you don’t share tax info, Google may be required to withhold taxes worldwide using the maximum tax rate. If you do share your tax info, your tax rate may be up to 30% of your U.S. income.

Check your tax info and claim a tax treaty benefit:

  • Make sure we got your tax info. Double check that your tax form status is a green “Approved” in AdSense for YouTube.
  • Confirm with your tax advisor if you’re eligible to make a claim for treaty benefits. A tax treaty benefit can reduce the tax withholding rate for certain income types:
    • Other Copyright Royalties (such as YouTube Partner Program and Google Play)
    • Services (such as Google AdSense)

Learn more about tax withholding on YouTube or review FAQs on submitting your U.S. tax info to Google.

Google is required to collect tax info from creators in the YouTube Partner Program (YPP). If any tax deductions apply, Google will withhold taxes on YouTube earnings from viewers in the U.S. This article is specific to affiliate creators in a multi-channel network (MCN). Learn more about tax withholding on YouTube here, and visit our comprehensive FAQ article: Submitting your U.S. tax info to Google.

Important: Google will never send unsolicited messages asking for your password or other personal info. Before clicking a link, always check that the email is sent from an @youtube.com or @google.com email address.

Information for affiliates

Part of a multi-channel network (MCN)? Then you need to provide U.S. tax info in the AdSense for YouTube account linked to your channel. This information is used to determine withholding taxes, if any apply. To ensure that withholding taxes are calculated properly, your AdSense for YouTube account should be in your legal name or the legal name of your business. Also, the address information on file should match your permanent residence for tax and legal purposes.

Your channel’s revenue will continue being paid out to your MCN partner. If any withholding taxes apply, these will be withheld from the payment made to your MCN for your channel’s revenue.

The withholding amounts will not be visible in YouTube Analytics, so these will have to be manually calculated using the logic here. Your MCN will be given a report on a monthly basis outlining the total amount of U.S. taxes withheld.

If you submitted your valid U.S. tax info after withholding began and you qualify for a lower tax rate, the withholding rate will be adjusted in the next payment cycle.

Tax refunds for affiliates

Affiliate channels in MCNs may be eligible for refunds beginning in 2023. Affiliates must give us valid documentation that proves that a prior payment was subject to a lower rate. Only taxes withheld in the same calendar year will be eligible for refunds. This change does not apply to 2022 or any previous years. Once eligible, the refund will be issued to the original content owner from whom the tax was withheld.

Information for MCNs

A MCN’s YouTube earnings for Owned & Operated content owners may also be subject to U.S. withholding taxes. Google will use the tax info submitted in your AdSense for YouTube account to calculate withholding taxes for your owned and operated content owners. This includes any other individual channels or content owners linked to the account that are not affiliates.

If any withholding taxes apply, you will see this in your Payments Report in AdSense for YouTube. For affiliate tax withholdings, you will be provided with an additional report. 

Google will send tax reporting forms (e.g. 1042-S, 1099-MISC) directly to affiliate channels based on the tax information they provide in the AdSense for YouTube account linked to their channel.

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