Tax requirements for MCNs and affiliate channels

Google may begin withholding US taxes on earnings that you generate from viewers in the US as early as June 2021. Please submit your US tax info in AdSense as soon as possible. If your tax info isn't provided by 31 May 2021, Google may be required to deduct up to 24% of your total earnings worldwide. If you're a creator in the US, you may have already submitted your tax info. Check your tax info in your AdSense account to make sure.

Google is required to collect tax info from creators in the YouTube Partner Programme (YPP). If any tax deductions apply, Google will withhold taxes on YouTube earnings from viewers in the US. 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 US tax info to Google

Information for affiliates 

Part of a multi-channel network (MCN)? Then you need to provide US tax info in the AdSense 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 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 US taxes withheld. 

If you submitted your valid US tax info after withholding began and you qualify for a lower tax rate, the withholding rate will be adjusted in the next payment cycle. Affiliate channels are not eligible for refunds and will have to seek a refund directly from the IRS. Please consult your tax advisor if you need more information on how to do this.

Information for MCNs 

An MCN's YouTube earnings for owned and operated content owners may also be subject to US withholding taxes. Google will use the tax info submitted in your AdSense 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 AdSense payments report. For affiliate tax withholdings, you will be provided with an additional report. We will share more details about this report later this year. 

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

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