Google cannot provide advice on tax issues, For tax assistance, please consult your tax advisor. Depending on your location, Google may need you to provide relevant tax information.
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| Youtube U.S. TAX information Report |
If you need to provide tax information to Google, you can do so in the Google Payment Center. Not everyone needs to provide tax information.
Provide tax information
Log in to the Google Payment Center.
Under "Settings", click "Edit" next to " US Tax Information .
" Click Manage tax information to add tax information.
If you want to view the completed tax information, please also follow the instructions above. Frequently Asked Questions
Submit tax forms
Why do I need to fill out this form?
We ask you to fill out this form so that Google can fulfil its obligations under Sections 1441 (Chapter 3) and 3406 of the Internal Revenue Code of the United States of America ("U.S.").
This form can be used to determine the appropriate withholding tax rate for the corresponding payment to you (if the withholding applies to future payments).
The Internal Revenue Service (IRS) requires Google to update the tax forms of partners and suppliers outside the U.S. once under the following circumstances, whichever is earlier:
(1) Every 3 years, or
(2) When the situation changes will affect the validity of the form.
Google is updating the payee to confirm compliance with these IRS rules.
What happens if I don’t fill out this form?
This form will be used to determine the withholding tax rate applicable to future payments (if tax withholding is required). Failure to complete this form may result in your future income being deducted from the withholding tax specified in Chapter 3 or possible alternate withholding tax.
How do I know which tax form to fill out?
The system will automatically generate the corresponding tax form based on the answers you provide. If you have any questions, please consult your tax advisor.
1- Americans, American companies, and American partnerships are required to submit Form W-9.
2- Generally, if an individual or entity located outside the United States is the beneficial owner of the income, it needs to submit a W-8BEN form or W-8BEN- E form. These forms can be used to apply for tax treaty benefits (in other words, lower withholding tax rates).
3- The W-8ECI form is applicable to persons whose declared income is actually related to a US-related trade or enterprise. All payees who submit the W-8ECI form must provide a US TIN.
4- Certain intermediaries, partnerships, and circulation entities outside the United States need to submit Form W-8IMY, If you submit this form, Google may ask you to provide additional documents (such as an assignment statement).
5- Entities can use the W-8EXP form to establish the status of non-U.S. beneficial owners, and as non-U.S. government central banks, international organizations, non-U.S. tax-exempt organizations, non-U.S. foreign private foundations, or U.S. territorial governments can enjoy lower withholding tax rate Qualifications.
In the process of completing this process, what should I pay attention to?
1- You should pay attention to the following points when completing this process: Do not use a post office box or "care-of address" as a permanent residential address: We have found that some individuals and businesses provide a post office box or "care-of" address as their permanent residential address, If your permanent residence address belongs to a post office box, a care-of address, or a corporate service provider (such as a law firm or trust company), then you may need to upload a copy of your company registration documents or prove that the address is your registered legal address Other appropriate documents.
2- Identity verification: You may need to verify your identity if any of the following occurs:
- The taxpayer identification number is missing or the taxpayer identification number is not 9 digits.
- The taxpayer identification number entered is not the currently issued.
- The taxpayer identification number.
-The combination of taxpayer identification number and name does not match the IRS record.
- Invalid taxpayer identification number matching request.
3- U.S. address requires additional proof information:
If you declare that you are a non-U.S. resident and your permanent address or mailing address is in the U.S., you need to provide additional information to prove the fact that you are not an American.
Preferential restrictions (entities only): An entity that requires tax treaty benefits must prove that it complies with the preferential terms and restrictions of the relevant tax treaty. To determine whether you are eligible for tax treaty benefits, please check the applicable tax treaties or consult a professional tax advisor.
Can I complete this process on a tablet or smartphone?
It is strongly recommended that you use a laptop or desktop computer to complete this process.
Who can I ask for help if I have trouble filling out the form?
If you need help solving a technical issue, please contact the Google support team. However, Google cannot provide you with tax advice.
If you need tax advice, please contact a professional tax advisor. What if I am not the person who should fill out this form? If you are not the right person to fill out the required form, you can forward this email to the right person in your organization so that they can log in... This person must have administrative access to the Google Payments account in order to fill out this form using the information provided in the email. To grant the account's administrator (with signing authority) permissions, follow the steps below.
What is the difference between a personal account and a non-personal account?
Personal accounts are owned and operated by individuals (not statutory organizations), and tax returns are filed through individual tax returns in the name of the owner.
Non-personal or entity accounts refer to corporate accounts that are independent of their owners due to taxation reasons.
What are the key terms for tax identification?
Legal name:
Please provide your full legal name (which is exactly the same as the name in your legal document).
If you earn income as an individual: please provide your legal name in the name field. You may need to provide a translated name that is reflected in a legal document (such as a passport).
If you want to associate a company with this form, please fill in the company name in the DBA field. If your payment profile is under the company name, please fill in the company name in the DBA field.
If you earn income as an entity: You need to fill in the name of the entity in the name field. If your payment profile is under the personal name, please fill in the corresponding name in the DBA field.
You may need to provide other supporting documents to verify your legal name. If you need to update your payment profile, please follow these instructions.
DBA name:
The business alias (DBA) name is a company name that is different from the owner's name. Depending on the type of form you submit, you may also need to provide your personal legal name.
Non-independent entity:
A non-independent entity is a business entity with only one owner, but it is not a company defined by the U.S. tax law and is not considered an entity independent of its owner when reporting U.S. federal income tax. Learn more about the non-independent entities defined by the IRS (United States Tax Authority).
What is TIN (Taxpayer Identification Number)?
Taxpayer Identification Number (TIN) is a tax processing number, which is required for all U.S. tax forms according to the requirements of the IRS (United States Tax Authority). Non-US citizens may need to provide an individual taxpayer identification number (ITIN). If you want to enjoy tax treaty benefits, you need to provide a foreign taxpayer identification number or a U.S. taxpayer identification number. Learn more about the taxpayer identification number defined by the IRS.
Please note that the pages on the IRS website are not maintained or reviewed by Google, so Google cannot confirm the accuracy of the information provided. If you have other questions, it is recommended that you consult a professional tax advisor.
If you need to determine an acceptable tax number, please consult your local tax authority or seek the advice of a professional tax consultant. Google cannot provide tax advice.
The following are examples of foreign TINs around the world (this is not an exhaustive list):
India: Permanent Account Number (PAN).
Indonesia : Nomor Pokok Wajib Pajak (NPWP).
Japan: Individual Number (alias "My Number").
South Korea: A company registration number must be provided to apply for U.S. tax treaty benefits. Due to local regulations, Google cannot accept any other foreign personal identification numbers (such as Korean resident registration numbers).
Russia: Taxpayer's personal identification number, also known as INN.
United Kingdom: Unique Taxpayer Reference Number (UTR), National Social Security Number (NINO).
When do I need to provide the U.S. or non-U.S. tax number?
When making eligible payments to non-U.S. payees who enjoy preferential treatment under the income tax agreement signed between the country/region and the U.S., it is usually necessary to provide the U.S. or non-U.S. tax identification number (TIN).
All U.S. payees who complete the W-9 form are required to provide a U.S. taxpayer identification number.
My country/region has an income tax treaty with the United States. How to determine whether the agreement details are applicable?
If your country/region has an income tax treaty with the United States, the tax tool in AdSense will indicate the relevant details when you submit your tax form.
Want to know whether your country/region has a tax treaty with the United States? Please refer to this IRS website. This is an IRS website, and Google is not responsible for maintaining or reviewing it, and cannot confirm the accuracy of the information provided. If you have other questions, it is recommended that you consult a professional tax advisor.
Can Google help determine if I can enjoy the treaty benefits?
Unfortunately, Google cannot make this decision for you. To determine whether you can enjoy treaty benefits, you should determine whether you live in a country that has an income tax treaty with the United States and whether the type of income you receive from Google is included in the specific tax treaty provisions. You may need to seek professional tax advice to determine whether you can enjoy treaty benefits.
How can I determine whether my country/region has an income tax treaty with the United States?
Visit the IRS website. This is an IRS website, and Google is not responsible for maintenance or review, nor can it confirm the accuracy of the information provided, If you have other questions, it is recommended that you consult a professional tax advisor.
If I do not apply for tax treaty benefits, do I need to fill out this form?
Even if you did not claim any treaty benefits, Google must collect evidence in accordance with the rules and requirements of the IRS to prove that you are a non-U.S. person. Failure to fill out this form may result in your future income being deducted from the withholding tax or standby withholding tax specified in Chapter 3.
Google cannot provide advice on tax matters. For details, please contact your tax advisor.
Why are there multiple payment methods? How should I choose?
Payments related to Google products can sometimes be divided into multiple categories. YouTube, AdSense, and Play partners should select all types of income that are eligible for tax treaty benefits to ensure that they receive the corresponding withholding tax rate. Google will withhold taxes at an appropriate rate based on the type of income corresponding to the payment and the corresponding tax treaty claims. Unless it receives other types of payments, Google will not use other tax treaty claims. To help determine which payment types are relevant to your partnership with Google, please use the following options:
Other copyright royalties (e.g. Play and YouTube Partner Program).
Movie and TV royalties (e.g. certain YouTube movie/TV show partners and Play partners).
Services (e.g. AdSense).
Can I preview the tax form I filled out?
Google will generate a PDF file for the completed IRS tax form, and you will need to verify the accuracy of the file. If you need to make changes, just go back to AdSense and edit it.
Can someone fill out this form on my behalf? Other parties can fill out and sign the form on your behalf, but only in a few cases, such as a parent representing a minor child, or a party with a valid power of attorney representing the party. Anyone signing this form on behalf of another party will need to provide proof of identity and proof of authorization to sign.
What are business activities in the United States?
Doing business in the United States refers to doing business within the United States. This may include hiring employees in the United States or owning revenue-generating equipment.
Activities and business in the U.S. and affidavits:
You can provide an "Affidavit of unchanged tax status" along with a valid W-8 form so that Google can apply the newly provided form information to the previous period of payment to the creator. In other words, Google can use the current tax status defined in the new tax form for all payments in the previous period covered by the affidavit.
This helps Google to provide withholding tax refunds, provided that the creator can use this form to enjoy a lower withholding tax rate and apply for a refund within the legal refund time frame (before December 31 of the year in which the withholding occurred).
What is the status of my tax form?
1- Review: the tax information you submit is being reviewed. The review process may take up to 7 working days. If you need to submit some other documents to verify your tax information or verify your identity, we will notify you via Google Payment Center and email.
2- Approved: The tax information you submitted has been accepted by the system.
3- Rejected: Your tax information may be rejected for several reasons:
The taxpayer identification number (TIN) you entered was not found in the IRS record. This may be because the IRS system has not been updated or you have only recently created a taxpayer identification number.
The taxpayer identification number and name combination you entered does not match the IRS record.
The file you provided could not be used to verify your tax information.
If your form is rejected, we will notify you via the Google Payment Center and email. Please submit a new form or contact a tax advisor. Please make sure that the legal information in your billing profile is exactly the same as that in the tax form before submitting a new form.
Why is my file being reviewed?
The information you provide in the tax tool will go through a series of checks to ensure the security, accuracy and completeness of the information. Sometimes, even if there are minor errors in the file, the system may mark your tax information as "under review." Please make sure that the tax information you provide matches the payment profile information. This is the best way to avoid delays in tax information processing.
Some common reasons for an audit include:
W9 form:
The "legal name" provided in the tax tool does not match the name in your payment profile.
The "independent entity" name provided in the tax tool does not match the name in your payment profile.
The Social Security Number (SSN) provided in the tax tool is invalid, or the person’s name does not match the name in the account.
As a result, the review may take a long time to complete.
W8 form:
The "legal name" provided in the tax tool does not match the name in your payment profile.
The "independent entity" name provided in the tax tool does not match the name in your payment profile.
The "residence address" or "mailing address" provided in the tax tool is located in the U.S. or is inconsistent with the country/region where you declare tax treaty benefits.
The address provided in the tax tool is "care-of address" or "post office box". The tax tool will automatically fill in the form field "powers".
Please note that all W8-IMY forms you submit will be reviewed.
Why do I need to provide verification documents?
You may need to verify your identity in any of the following situations:
The taxpayer identification number is missing or the taxpayer identification number is not 9 digits.
The taxpayer identification number entered is not the currently issued taxpayer identification number.
The combination of taxpayer identification number and name does not match the IRS record.
Invalid taxpayer identification number matching request.
Learn more about the documents accepted for each tax form.
If my U.S. tax information is marked for review, what documents do I need to prepare?
If your U.S. tax information is marked for further review, you may need to provide other forms of identification. To find out which documents and ID documents are available to you, please refer to this help centre page: Approved tax documents.
Acceptable file formats include PNG, JPEG and PDF files.
Withholding tax and tax declaration:
According to Chapter 3 of the Internal Revenue Code of the United States, Google is responsible for withholding tax and reporting regulatory responsibilities for non-U.S. partners' income derived from the United States. In addition, in accordance with the provisions of Chapter 61 and Section 3406 of the Internal Revenue Code of the United States, Google is obliged to withhold tax where applicable. The tax information submitted to Google will, where applicable, be used to determine the appropriate withholding tax rate for corresponding payments to you in the future. If you need to declare, Google will provide a tax return form (1042-S form or 1099 form) every year.
U.S. Tax Withholding:
If you have been effectively registered as a non-U.S. business or individual, only the portion of your income from U.S. users is subject to U.S. withholding tax and reporting regulations. These are revenue generated from usage activities in the United States (for example, ad views, transactions, subscriptions). U.S. partners should provide a valid U.S. tax number to indicate exemptions from U.S. withholding tax (including exemptions under Chapter 3 of the Internal Revenue Code of the United States).
The applicable U.S. withholding tax rate depends on the tax documentation you provide to Google.
If a valid tax form is not provided, Google may apply a 24% alternate withholding tax or 30% (based on Chapter 3) withholding tax on applicable payments. If you are a tax resident of a country/region that has an income tax treaty with the United States, and you have applied for a valid treaty benefit by submitting a valid tax form, this tax rate may be reduced. You can find the final withholding tax amount in the monthly income report.
Withholding tax:
In some cases, Google may be required to withhold 24% of the recipient’s eligible income, including:
If the tax information entered in your tax form is incorrect or inaccurate, and you are presumed to be an American according to the presumption rules of U.S. tax withholding.
If your income is not paid to you due to withholding, it is because our records show that you need to pay withholding tax when we make the payment.
If you think you don’t need to pay withholding tax, please update the tax information in your account.
Tax withholding:
When do I need to pay US withholding tax? Generally speaking, for income from the United States, registered non-Americans (that is, have retained a valid W-8 form) should pay the taxes prescribed by the United States. For example, if a non-U.S. person provides services in the U.S., then payments related to services provided in the U.S. are subject to U.S. income tax withholding. The withholding tax te depends on the type of income and whether the recipient meets the conditions for enjoying tax treaty benefits. If the conditions are met, a valid application for tax treaty benefits must be completed in the W-8 form. The U.S. Internal Revenue Service requires the payer who pays non-Americans to withhold tax and (if applicable) deposit it into an account designated by the U.S. Internal Revenue Service and completes a specific information declaration at the end of the payment calendar year.
What is the withholding tax rate? Can this tax rate be lowered?
If a valid tax form is not provided, the default withholding tax rate for the corresponding payment is usually 30%. If you are a tax resident of a country/region that has signed an income tax treaty with the United States, the type of income you receive meets the conditions for tax treaty benefits, and you meet all the requirements of the tax treaty and complete a valid tax treaty preferential application, then this tax rate May be reduced. In some cases, if an unregistered partner is presumed to be an American, the default withholding tax rate is 24%. Please go to Settings Management Tax Information to view the relevant withholding tax rate in the payment profile.
Please go to Settings Management Tax Information to view the relevant withholding tax rate in the payment profile.
