Submit US tax information
Important: Google can't provide advice on tax issues. For help with your tax situation, consult your tax adviser.
Depending on your location, Google may be required to collect tax-related information from you. If you have to provide your tax information to Google, you can do so from the Google payments center. Not everyone is required to provide tax information.
Provide tax information
- Sign in to the Google payments center.
- Under "Settings," next to "United States tax info," click Edit .
- Click Manage tax information Add tax info.
To find your completed tax information, follow these same instructions.
Frequently Asked Questions
Submit your tax form
Why am I being asked to complete this form?
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
- (1) every 3 years or
- (2) 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.
What happens if I don't complete this form?
How do I know which tax form to complete?
The appropriate tax form is automatically generated based on the answers you provide. If you have any doubts, consult your tax advisor.
- 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 organization, non-US tax exempt organization, non-US foreign private foundation or government of a US possession.
What should I expect while I complete this process?
Below are some key points you should consider as you complete the process:
- Do not 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 is not currently issued
- TIN and Name combination does not 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 mailing 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.
Can I complete the process on my tablet or smartphone?
If I have questions while I complete the form, who can I contact for help?
What if I'm not the right person to complete the form?
What’s the difference between Individual and Non-Individual accounts?
An individual account is owned and operated by an individual person and not a legal organization. Taxes are filed in the owner’s name on a personal tax return.
A non-individual account or entity account is a business account that’s separate from its owner for tax purposes.
What are some key terms when it comes to tax identification?
Legal name
Put in 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, please include that in the DBA field. If your payment profile is under a business name, please 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, please include that name in the DBA field.
You may be asked to provide additional documentation to verify your legal name. If you need to update your payment profile, follow these instructions.
DBA name
A doing-business-as (DBA) name is a company name different from the owner’s name. Depending on the type of form 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. Learn more about disregarded entities from the IRS (the US tax authority).What is a TIN (taxpayer identification number)?
A taxpayer identification number (TIN) is a tax processing number required by the IRS (the U.S. tax authority) for all U.S. tax forms. Non-U.S. 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 U.S. TIN. Learn more about TINs from the IRS.
Note that 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 Tax Identification Numbers, please reference 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).
When am I required to provide a US or Non-US tax ID number?
A US or non-US tax identification number (TIN) is generally required on eligible payments made to non-US payees who claim treaty benefits under an income tax treaty between the payee’s country or region of residence and the United States.
A US TIN is required from all US payees completing a Form W-9.
My country and the United States have an income tax treaty. How can I ensure that the treaty details are applied?
If your country and the United States have an income tax treaty in place, then the tax tool in AdSense will identify the details of that during tax form submission.
Want to know if your country has a tax treaty with the United States? Refer to 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.
Can Google help me determine if I qualify for a treaty benefit?
How can I determine if my country or region has an income tax treaty with the US?
Do I need to complete the form if I’m not claiming treaty benefits?
Even if you're not claiming any treaty benefits, to comply with IRS rules and requirements, Google must collect proof that you're a non-US person. Not completing this form may result in Chapter 3 or backup withholding being deducted from your future earnings.
Google can’t advise you on tax matters. Contact your tax adviser for more details.
Why are there multiple payment types and which do I select?
Payments made in relation to Google products can sometimes fall into multiple categories. YouTube, AdSense, Cloud and Play partners should select all income types for which they’re eligible to claim treaty benefits to ensure they receive appropriate withholding tax rates. 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. To help you decide which payment types relate to your partnership with Google, use the following:
- Other Copyright Royalties (such as YouTube Partner Program, Cloud Marketplace - Reseller Model and Play Pass)
- Services or other business income (such as AdSense, but not including AdSense for YouTube)
- Motion Picture & TV Royalties
Can I get a preview of my tax forms that I filled out?
Can someone else complete this form on my behalf?
What are US activities?
What is an affidavit of unchanged status?
An affidavit of unchanged status can be provided with a valid W-8. The affidavit allows Google to retroactively apply a new W-8 to a previous payment. The affidavit can be used to obtain a withholding tax refund from Google on payments made before the new W-8 was submitted, provided that (1) the W-8 entitles the creator to a lower withholding rate, and (2) and the creator has made a refund claim within the timeline for providing refunds (by December 31 of the year in which withholding occurs).
What's the status of my tax form?
- In review: Your submitted tax info is being reviewed. This may take up to 7 business days. If additional documents are required to validate your tax information or verify your identity, we notify you in the Google payments center and by email.
- Approved: Your tax information is submitted, reviewed, and accepted.
- Declined: Your tax information may be declined for a few reasons:
- The tax identification number (TIN) 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 you entered doesn't match IRS records.
- Your tax information can’t be validated with the documents you provided.
If your form is declined, we notify you in the Google payments center and by email. Submit a new form or contact your tax adviser. In your billing profile, make sure your legal information matches exactly the information on your tax form before you submit.
Why are my documents under review?
The information 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 flag your tax info as "in review". Ensuring that the tax info you provide matches your payments profile info is the best way to minimize delays in processing your tax info.
Some common cases that will result in a review include:
For W9 Forms:
- The "legal name" provided in the tax tool does not match the name on your payments profile.
- The "disregarded entity" name provided in the tax tool does not match the name on your payments profile.
- The Social Security Number (SSN) provided in the tax tool is invalid or belongs to a person whose name does not match the name on the account. This may take longer to review.
For W8 Forms:
- The "legal name" provided in the tax tool does not match the name on your payments profile
- The "disregarded entity" name provided in the tax tool does not match the name on your payments profile.
- The "residence address" or "mailing address" provided in the tax tool is in the United States or does not match the country where you are claiming treaty benefits.
- An "in care of" or "P.O. Box" address is provided in the tax tool.
- The form field "capacity" is populated in the tax tool.
Note that all W8-IMY Forms submitted will be put under review.
Why am I being asked to provide verification documents?
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 is not currently issued
- TIN and Name combination does not match IRS records
- Invalid TIN matching request
Learn more about the documentation accepted for each tax form.
Which documents do I need to prepare if my U.S. tax info is flagged for review?
Accepted characters in the name and address fields
Withholding & reporting
Chapter 3 US tax withholding
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, subscriptions) that are generated from usage in the United States. US partners should provide a valid US tax 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 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 or 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 finalized amount withheld in your monthly earnings report.
Backup withholding
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, please update the tax information in your account.
Tax withholding
When is US tax withholding applicable?
What’s the rate of withholding and can this rate be reduced?
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 or region that has an income treaty with the US, if the type of income 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.
Find relevant withholding rates in your payments profile under Settings Manage tax info.
Reporting
If you've received eligible payments from Google, we’ll provide a year-end tax form to you and the Internal Revenue Service (IRS). The form will be a 1099 or 1042-S depending on your tax status. The form delivery options and statuses for year-end tax forms can be found in Settings Manage tax info. You can choose online delivery of digital tax documents or select paper mail.
- If you select online delivery: you'll receive documents online only.
- If you select paper mail: we'll send documents to the mailing address provided on your tax form and your documents will still be available online.
If your mailing address has changed, update your tax information in your payments profiles. Google will use the information you submitted on the US tax form in your payments profile.
Document Statuses
A status will appear next to your tax reporting document in the reporting documents table if the document has been amended. The document statuses are:
- Revised: The document has been changed.
- Voided: The document is no longer valid and may need to be updated.
No documents available
The documents table shows you have no documents available if:
- Your payments from Google don’t require us to provide you with a 1099 or 1042-S form.
- Your document hasn't been created yet.