Google Adsense US tax information reporting & withholding

 

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

1. Sign in to the Google payments center.
2. Under "Settings," next to "United States tax info," click Edit .
3. Click Manage tax information Add tax info.

To find your completed tax information, follow these same instructions.

Withholding & reporting

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 to you, where applicable. If reporting is applicable, Google provides a reporting form (Form 1042-S or Form 1099) annually.

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.

 

Submit your tax form