FAQ: Submit your US tax information to Google

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. It also has obligations under Chapter 61 and Section 3406 of the US Internal Revenue Code to perform backup withholding where applicable.

The tax information submitted to Google is used to identify the correct rate of withholding on future payments made.

If you've been validly documented as a non-US business or individual, only the portion of your revenue earned from US users is subject to US withholding taxes and reporting. These are revenues (such as advertising views, transactions and subscriptions) that are generated from usage in the United States.

US partners should provide a valid US Taxpayer Identification Number to indicate exemption from US tax withholding (including under Chapter 3 of the US Internal Revenue Code).

The US withholding tax rate that applies is based on the tax documentation that you’ve provided to Google.

If a valid tax form isn't provided, Google may apply backup withholding at 24% or chapter 3 withholding at 30% on applicable payments. This rate may only be reduced if you're a tax resident of a country/region that has an income treaty with the US and you provide a valid tax form with a valid treaty claim. You can find the finalised amount withheld in your monthly earnings report.

In some cases, Google may be required to withhold 24% from payees on all eligible earnings, including:

• If the tax information entered on your tax form is found to be incorrect or inaccurate, and you’re presumed to be a US person under the US tax withholding presumption rules.

If you've had earnings withheld from a payment, it's because our records indicated that you were subject to tax withholding at the time of payment.

If you don't believe that you're subject to tax withholding, update the tax information in your account.

You're being asked to complete this form in order for Google to comply with its obligations under the United States ('US') Internal Revenue Code sections 1441(Chapter 3) 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 Internal Revenue Service (IRS) requires Google to refresh its non-US partners' and vendors' tax forms at the earlier of:

• Every three years, or
• If there has been a change in circumstances that would impact the validity of the form.

Google is updating its payees to confirm compliance with these IRS rules.

If you're not the right person to complete the required form, you can forward the email to the correct person within your organisation to sign in. That person must have administrator access to the Google payments account. They can then use the information provided in the email to complete the form. Find out how to give administrator access to an account.

While the questions in the tax form are available in your Partner Centre supported language, the fields in the tax form only support:

• Uppercase or lowercase letters: a–z, A–Z
• Numbers: 0–9
• Hyphens: -
• Ampersands: &
• Spaces

If using an accented character, use the letter equivalent, such as n for ñ or a for á. The Internal Revenue Service (IRS) is the United States tax authority, which requires that tax information be reported in:

• Uppercase or lowercase letters: a–z, A–Z
• Numbers: 0–9
• Hyphens: -
• Ampersands: &
• Spaces

Where possible, reference existing documentation that contains your name or address in letters, like a passport or a driving licence.

• Individual account: Owned and operated by an individual, not a legal organisation. Taxes are filed in the owner’s name on a personal tax return.
• Non-individual account: A business account that's separate from its owner for tax purposes. Also called an 'entity account'.

The appropriate tax form is automatically generated based on the answers that you provide. If you have any doubts, consult your tax adviser.

• A Form W-9 will be required from US persons, companies, partnerships and so on.
• Generally, a Form W-8BEN or Form W-8BEN-E is required from individuals and entities (respectively) outside of the US who are the beneficial owner of the income received. It may be used to claim a treaty benefit (in other words, a reduced rate of withholding).
• A Form W-8ECI is used by persons claiming income received and is effectively connected with a US trade or business. A US TIN will be required for all payees that provide a Form W-8ECI.
• A Form W-8IMY is required for certain intermediaries, partnerships and flow-through entities outside of the US. If this form is provided, Google may ask for additional documentation (for example, an allocation statement).
• A Form W-8EXP is used by entities to establish non-US beneficial owner status and eligibility for a reduced rate of tax withholding as a non-US government central bank, international organisation, non-US tax exempt organisation, non-US foreign private foundation or government of a US possession.

Below are some key points that you should consider as you complete the process:

• Don't use a PO Box or 'in care of' address as a permanent residence address: We found that some individuals and businesses provide a post office box or 'in care of' address as their permanent residence address. If your permanent residence address is at a PO Box, in-care-of address or a corporate services provider (such as a law firm or trust company), you may need to upload a copy of your articles of incorporation or other appropriate document showing that the address is your registered legal address.
• Identity verification: You may be required to verify your identity if one of the following situations applies:
  • Missing TIN or TIN not 9-digit numeric
  • TIN entered isn't currently issued
  • TIN and name combination doesn't match IRS records
  • Invalid TIN matching request
• US addresses require extra support: If you claim non-US person residency status and have a permanent or postal address located in the United States, you 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 adviser.

Legal name

Enter your legal name exactly as it appears on your legal documents.

• If you’re earning income as an Individual: provide your legal name in the name field. You may have to provide a translated name as reflected in your legal documents (for example, your passport).
  • If you have a business that you want to associate with the form, include that in the DBA field. If your payment profile is under a business name, include that name in the DBA field.
• If you’re earning income as an entity: the name of your entity needs to be in the name field. If your payment profile is under an individual name, include that name in the DBA field.

You may be asked to provide additional documentation to verify your legal name. Learn how to update your payment profile.

DBA name

A doing business as (DBA) name is a company name different from the owner’s name. Depending on the type of form that you provide, you may also provide a person’s legal name.

Disregarded entity

A disregarded entity is a business entity that has a single owner, isn't a corporation under US tax law, and isn’t considered an entity separate from its owner for US federal income tax purposes.

Find out about disregarded entities from the IRS (the US tax authority).

A Taxpayer Identification Number (TIN) is a tax processing number required by the IRS (the US tax authority) for all US tax forms. Non-US citizens may need an individual TIN (ITIN). If you are claiming a tax treaty benefit, you are required to provide either a foreign TIN or a US TIN. Find out about TINs from the IRS.

Tip: Pages on the IRS website aren’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.

To determine acceptable Taxpayer Identification Numbers, refer to your local tax authority or seek professional tax advice. Google can't provide tax advice.

Examples of Foreign TINs from around the globe may include (this list isn't exhaustive):

• India: Permanent account number (PAN).
• Indonesia: Nomor Pokok Wajib Pajak (NPWP).
• Japan: Individual Number (nicknamed 'My Number').
• Russia: Taxpayer Personal Identification Number known as INN.
• United Kingdom: Unique Taxpayer Reference (UTR), National Insurance number (NINO).

Refer to your local tax authority or seek professional tax advice to determine acceptable Taxpayer Identification Numbers. Google can't provide tax advice.

Google regularly verifies publisher tax information with the United States Internal Revenue Service (IRS). During these reviews, the IRS may notify us that the tax information in your account is inaccurate or out of date. In that case, we will place your payments on hold until you resubmit your tax information. This is a preventive step against legal action by the IRS.

Below are possible reasons why your tax information was reported as inaccurate or out of date:

• Missing Taxpayer Identification Number (TIN) or TIN not 9-digit numeric
• TIN entered isn't currently issued
• TIN and name combination doesn't match IRS records
• Invalid TIN matching request

If your account is on hold for one of these reasons, resubmit your tax information to remove the hold. Your payments will remain on hold until you resubmit your tax information. For more information on TIN verification, search the IRS website.

If your country/region and the United States have an income tax treaty in place, then the tax tool in the Partner Centre will identify the details of that during tax form submission.

You can find out if your country/region has a tax treaty with the US on the 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.

Payments made in relation to Google products can sometimes fall into multiple categories. Google withholds at the appropriate rate based on the income type being paid and corresponding treaty claim. Google won’t use additional treaty claims unless such income type is paid. Income from Play Books partners falls under 'Other copyright royalties'.

Google will generate PDFs of the IRS tax forms that were filled in. You'll be required to verify the accuracy of your documents. If you need to make changes, simply return to the Partner Centre and make a revision.

US activities are the performance of a service in the United States. This can include having employees or owning equipment in the US that are involved in generating revenue.

An affidavit of unchanged circumstances can be provided with a valid W-8. It allows Google to apply the newly provided form to a prior period in which a publisher has been paid. This means that Google may treat any payments made during the prior period to which the affidavit relates as having the same tax status as presently determined by the new tax form.

This can be used to help Google provide a withholding tax refund, provided that the form entitles the publisher to a lower withholding rate and they have made a claim for a refund within the legal timeline for providing refunds (31 December of the year in which withholding occurs).

• In review: Your submitted tax information is being reviewed.
  • This may take up to seven working days.
  • If additional documents are required to validate your tax information or verify your identity, we will notify you in the Google payments centre and by email.
• Approved: Your tax information is accepted as you submitted it.
• Declined: Your tax information may be declined for a few reasons:
  • The Taxpayer Identification Number (TIN) that you entered couldn't be found in IRS records. This may be because the IRS system didn’t update or you recently created a TIN.
  • The TIN and name combination that you entered doesn't match IRS records.
  • Your tax information can’t be validated with the documents that you provided.

If your form is declined, we will notify you in the Google payments centre and by email. Submit a new form or contact your tax adviser. In your Billing profile, make sure that your legal information exactly matches the information on your tax form before you submit.

The information that you provide in the tax tool goes through a series of checks to ensure safety, accuracy and completeness. Sometimes, even a small error on your documents may report your tax information as 'in review'. Ensuring that the tax information you provide matches your payments profile info is the best way to minimise delays in processing your tax information.

Some common cases that will result in a review include:

For W9 Forms:

• The 'legal name' provided in the tax tool doesn't match the name on your payments profile.
• The 'disregarded entity' name provided in the tax tool doesn't match the name on your payments profile.
• The National Insurance number (NINO) provided in the tax tool is invalid or belongs to a person whose name doesn't match the name on the account. This may take longer to review.

For W8 Forms:

• The 'legal name' provided in the tax tool doesn't match the name on your payments profile
• The 'disregarded entity' name provided in the tax tool doesn't match the name on your payments profile.
• The 'residence address' or 'postal address' provided in the tax tool is in the United States or doesn't match the country/region where you are claiming treaty benefits.
• An 'in care of' or 'PO Box' address is provided in the tax tool.
• The form field 'capacity' is populated in the tax tool.

Tip: All W8-IMY Forms submitted will be put under review.

You may be required to verify your identity if one of the following situations applies:

• Missing TIN or TIN not 9-digit numeric
• TIN entered isn't currently issued
• TIN and name combination doesn't match IRS records
• Invalid TIN matching request

Find out about the documentation that we accept for each tax form.

The name and TIN that you provided on your tax form must match the name and TIN registered to you with the IRS. If the name or TIN that you provided isn't registered to you with the IRS, resubmit your tax form with the correct information. To review the information that you submitted:

1. Sign in to your account at Google Play Books Partner Centre.
2. Click the Payment Centre tab.
3. In 'Payment profile', click Edit  Manage settings  United States Tax info  Manage tax info.
4. Click the link to the tax form that you submitted.

Tip: If you have a 'doing business as' (DBA or D/B/A) name, enter that in the appropriate section of the tax form.

If your US tax information is reported for additional review, you may need to provide an additional form of identification. We accept .png, .jpeg and .pdf files. Learn about approved tax documents and forms of identification.

Tax withholding is when taxes are deducted from your payments so that they can be paid to a government to satisfy the payee’s US tax liability.

Under US tax law, Google is a withholding agent required to comply with US tax law, and where required, to withhold taxes on relevant Play Books earnings. Tax withholding may begin as early as June 2021.

Important: Following the above only produces an estimate of tax withholding. Once Google begins withholding taxes, you'll see the finalised amount withheld in your regular Partner Centre payments transactions report (if any apply).

All Play Books publishers should submit tax information to Google regardless of whether they earn revenue from sales in the US or not. If you earn revenue from readers in the US in the future, submitting your US tax information will help to determine the correct withholding rate for you.

Your location is determined by the country/region of residence that you declare in your tax information.

Google is only required to withhold US taxes from your Play Books earnings from readers in the US. Your local income tax laws may still apply to your Play Books earnings.

Many countries/regions have tax treaties that reduce or eliminate double taxation. In addition, certain countries/regions may allow for foreign tax credits to help reduce international tax burdens. By claiming a tax treaty in the tax tool in the Partner Centre, you may be able to reduce your tax burden. Consult your tax adviser.

You can find finalised tax withholding amounts in your Partner Centre payments report according to your payment cycle.

All publishers that submit tax information and who receive eligible payments will receive a tax form (like a 1042-S or 1099-MISC) on or before 15 March of each year for the previous year’s tax withholdings. To request a copy, revision or to void a year-end US tax form, go to the Partner Centre Help Centre.

Google may refund US withholding tax in certain circumstances if updated tax information is provided by 31 December 2021. For example, if an updated W-8 tax form with a claim for a lower tax rate is provided in a timely fashion, Google will recalculate withholding amounts and refund the difference.

You'll need to provide an affidavit of unchanged circumstances and declare that the changes made to your form apply to a previous date in time. You can do this under the 'Status change affidavit' section in step 6 of the tax tool in the Partner Centre.

You can find these refunds in the payment cycle after you update your form.

These circumstances are limited and valid tax information must be received by the end of the calendar year in which the tax was withheld. If you don’t provide that valid tax information by the end of the calendar year, you'll need to file a request for a refund directly with the IRS. We recommend that you seek professional tax advice to this end.

You can find any applicable refunds in your Partner Centre payments report at the end of the payment cycle, after updating your tax information in the Partner Centre.

If you provide valid tax information, the US withholding taxes under Chapter 3 only applies to your Play Books earnings.

Generally, a documented non-US person (with a valid Form W-8 on file) is subject to US tax on income that's 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, whether the payee is eligible for treaty benefits and, if eligible, a validly completed claim for treaty benefits on a Form W-8. The IRS requires the party making the payment to a non-US person to withhold, and 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 a valid tax form isn't provided, the default withholding rate is generally 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.
• The type of income that you receive is eligible for a treaty benefit.
• You meet all the treaty requirements and make a valid claim for treaty benefits.

In some instances, the default withholding rate is 24% where an undocumented partner is presumed US.

To find relevant withholding rates in your payments profile, go to Settings Manage tax info.