Google AdSense: Tax InformationIn order to remain compliant with tax laws, Google began collecting tax-related information from all AdSense publishers as of November 13, 2003.
Upon logging in to your AdSense account, you'll be presented with an easy-to-use interface that will direct you to the appropriate form for your tax situation. Most tax forms are provided in electronic format for you to complete and submit online.
Please note that Google will hold payments to you until we receive your tax information. You'll collect all revenue due to you once your information has been submitted.
Publishers will fall into one of three main tax categories:
U.S. Business: The payee is based in, and pays taxes in, the U.S.
Non U.S. Business (No U.S. Activities): The payee's operations related to participation in AdSense are based entirely outside of the U.S., and payee does not pay taxes in the U.S.
Non U.S. Business with U.S. Activities: The payee is based outside of the U.S., but has equipment or employees in the U.S. that are involved with payee's participation in AdSense.
Additional information includes:
Deadline for Submitting your Tax Information
Additional Tax Resources
United States (U.S.) publishers are required to submit Internal Revenue Service (IRS) form W-9, for which a U.S. tax I.D. such as a Taxpayer Identification Number (TIN) or Social Security Number (SSN) is needed.
This form is available online within your AdSense publisher account. You can complete and sign the form electronically. Google uses industry-standard SSL (secure socket layer) technology to protect your tax I.D. and other personal information.
IRS form W-9 (.pdf) can be viewed at the IRS website for your reference.
Non U.S. Business (No U.S. Activities )
United States (U.S.) Activities involve having employees or owning equipment in the U.S. that are involved in any way with revenue earned through the AdSense program. This includes, but is not limited to, owning a web server or owning a hosting service in the U.S., or having employees in the U.S. who are involved in either:
setting up a web server, hosting service, or website
developing content for your website
marketing to create a user base for your site
telephone support for your site
buying products for your site
maintaining your site
Generally, utilizing an unrelated third-party U.S. web hosting service to host your web pages, renting web servers that are located in the U.S. from an unrelated third party, or having your payment sent to a U.S. Post Office Box or mail forwarding address, do not of themselves constitute U.S. Activities.
If you do not have U.S. Activities, please visit the Tax Information page under your My Account tab where you will agree to a statement to that effect. No tax forms are required in this instance.
Non U.S. Business (With U.S. Activities)
If your business is located outside of the United States (U.S.), but you have U.S. Activities that are involved with your participation in the AdSense program, you'll be asked to walk through steps designed to direct you to the appropriate tax form.
You'll also need to provide a U.S. Taxpayer Identification Number (TIN) as part of the requirements of the Internal Revenue Service (IRS) forms. If you do not have a TIN, we suggest that you obtain one as soon as possible. Please note that the process of obtaining a TIN may take several weeks. You can visit the IRS website for more information on obtaining a U.S. TIN.
Deadline for Submitting Your Tax Information
Until we receive your tax information, Google will hold all payments to you.
If payment is held, you'll still be able to access your publisher account, show ads, and register earnings. You'll collect all revenue due to you under the Google AdSense Online Program Agreement once you have submitted your tax information. Google will try to make such payments in the first payment cycle following your submission of this information (provided that you have met the $100 earnings threshold referenced in the Google AdSense Online Program Agreement).
Additional Tax Resources
We've provided the tax information above as general guidance only. However, it is up to each publisher to understand and adhere to the appropriate tax rules. The tax information collection interface and any tax-related information provided by Google is not intended as and should not be construed as legal, tax, or investment advice. You should always consult your tax advisor to help answer specific questions regarding how tax laws apply to you and/or your business. The tax summary we have provided is necessarily incomplete, and the tax laws and regulations are subject to change. Therefore, Google does not guarantee and is not liable for the accuracy or completeness of any tax information provided, or any results or outcome as a result of the use of this information. Please review these resources for additional information about tax regulations:
To learn more about U.S. tax requirements, please visit the IRS website.
For tax advice or more technical questions about how tax laws apply to you, please consult your tax adviser.