Contracting entity is Google LLC

Google has a responsibility under Chapter 3 of the U.S. Internal Revenue Code to collect tax information from all monetizing publishers and deduct taxes when they generate revenue from buyers in the U.S.

You will be asked a series of questions to help you determine which tax form is appropriate. If you have any questions, please consult your tax advisor.

• A Form W-9 is used by US persons (e.g., individuals, companies, partnerships, etc.)
• A Form W-8BEN or Form W-8BEN-E is used by non-US individuals and entities, respectively, who are the beneficial owner of the income received and may be used to claim treaty benefits (i.e., a reduced rate of withholding). Please note that individuals generally may not use a Form W-8BEN to claim treaty benefits under an independent personal services treaty article.
• A Form W-8ECI is used by non-US persons receiving income that is effectively connected to their US trade or business, have a US TIN, and file a US tax return at the end of the year.
• A Form W-8EXP is used by entities to establish non-U.S. beneficial owner status and eligibility for a reduced rate of tax withholding as a non-U.S. tax exempt organization, non-U.S. foreign private foundation, or international organization.
• A Form W-8IMY is used by certain non-US intermediaries, partnerships, and flow-through entities. Google may ask for additional documentation (e.g., allocation statement) if this form is provided.

We will send IRS Forms 1099 and 1042-S to qualifying publishers as required by US tax law. Forms 1099-NEC will be sent before the end of January following the close of a tax year.

We will send a Form 1099 to you and the IRS if:

• You submitted a Form W-9 (or are otherwise presumed to be a US person), are not an exempt recipient, and were paid at least US $600 in a calendar tax year or
• You are subject to backup withholding and had taxes withheld

We will send a Form 1042-S to you and the IRS if:

• You submitted one of the Form W-8s or are otherwise presumed to be a non-US person; and
• You received US source income

We will not send you any forms or report your earnings to the IRS if:

• You have no earnings from the AdSense program or
• You have submitted a Form W-9 indicating you are an exempt recipient and did not have any taxes withheld or
• You have submitted a Form W-9, made less than $600, and did not have any taxes withheld or
• You are a non-US person and had no US source income

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).