Submit tax information for a disregarded entity

When completing your W9 tax form, make sure the "Name" line includes the legal name for which you’ll be filing a federal tax return. The federal tax classification and taxpayer ID number should be associated with the legal name on the "Name" line.

If you’re a single member Limited Liability Company (LLC) that is a disregarded entity, then the “Name” line on your W9 needs to be that of the owner of the LLC (who would file a federal tax return), and not the LLC business name. The tax classification and taxpayer ID number for the owner of a single member LLC that’s a disregarded entity could be one of three options:

• The owner is an individual/sole proprietor. In this case, please choose individual/sole proprietor as the tax classification and enter a SSN.
• The owner is a corporation or partnership. Please choose corporation or partnership as the tax classification and enter an EIN.
• The owner is a regarded LLC company (i.e., partnership, C corporation or S corporation). Please choose LLC as the tax classification and enter an EIN.

Select the appropriate combination for your situation and submit your tax information. If you have additional questions, reach out to your tax adviser or the Internal Revenue Service (IRS).

Tax Identification Number (TIN) Verification Process

Google periodically verifies publisher tax information with the United States Internal Revenue Service (IRS). During these reviews, the IRS may notify us that the tax information in your account is inaccurate or out of date. In that case, we will place your payments on hold until you re-submit your tax information. Please be advised that this is a preventive step against legal action by the IRS.

Below are possible reasons why your tax information was flagged as inaccurate or out of date:

• 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

If your account is on hold for one of these reasons, please resubmit your tax information to remove the hold. Your payments will remain on hold until you re-submit your tax information. For more information on TIN verification, please visit the IRS website.

For security and privacy reasons, Google isn't able to edit or input tax information for publishers, or verify the accuracy of existing tax information. If your account has been placed on hold more than once for TIN matching issues, please contact the IRS to determine how to resolve the issue in the future.

If your account was flagged during TIN verification because of a name mismatch and you're filing as an LLC that is a disregarded entity, review how to submit tax information for an LLC.

How does moving to local currency reporting affect VAT?

Local currency reporting and VAT

How does moving to local currency reporting affect VAT?

While you may receive your payments in your local currency, all payments are being made by Google Ireland, a company incorporated under the laws of Ireland, in accordance with the terms of your agreement with Google. The services provided are subject to the reverse charge mechanism and so VAT is to be accounted for by the recipient, Google Ireland, per Article 196 of Council Directive 2006/112/EC.

The only exception is for publishers with a mailing address in Ireland as these publishers may have an obligation to charge Google Irish VAT. Learn more

Please speak to your local tax advisors if you have further questions.

How to submit your tax information to Google

If required, tax information must be provided before the 20th in order to receive a payment that month.

Depending on your location, we may be required to collect tax-related information from you. If you are required to provide your tax information to Google, you can do so within your AdSense account.

1. Sign in to your AdSense account.
2. In the left navigation panel, click Payments.
3. Click Manage settings.
4. Next to "United States tax info", click edit .
5. Click Update tax information.
6. On this page you'll find a guide that will help you to select the appropriate form for your tax situation. All of the forms are available to submit online, and instructions for submitting any other forms offline are also provided.

The name on your tax form is automatically copied from the contact name in your payee profile. If you update your payee name, please resubmit your tax information.

Please be aware that not all publishers are required to provide tax information. The Tax Information page in your account will only enable you to submit tax information when it's appropriate for you to do so.

If your payments are on hold because you're required to enter tax information, and you provide your tax information after the 20th of the month, you won't be eligible to receive a payment in that month's payment cycle. If your tax information is provided after the 20th, your earnings will rollover to the following month and you'll be issued a payment in the next payment cycle.

Per our payment timeline, monthly payments are issued between the 21st and the 26th, as long you have met the payment threshold and all holds are removed by the 20th.

We recommend that all publishers regularly verify the accuracy of their tax information. Google is not responsible for confirming or updating publisher tax information. For specific information regarding U.S. tax requirements, please visit the IRS website.

Will I have to pay taxes on my AdSense earnings?

You may have to pay taxes on your AdSense earnings. The exact regulations vary by contracting entity. Learn how to find your contracting entity. Note that it's your responsibility to understand and adhere to the appropriate tax rules; Google is unable to provide you with tax advice.

Google is required by United States tax laws to collect certain tax-related information from some publishers. If you're required to provide tax information, details will be available on the "Payments > Settings" page in your AdSense account.

Go to your Tax Information page now

For specific information regarding U.S. tax requirements, please visit the IRS website.

Any tax-related information provided by Google is not intended as and should not be construed as legal, tax or investment advice. For tax advice or more technical questions about how tax laws apply to you, please consult your tax advisor.

Contracting entity is Google LLC

If your contracting entity is Google LLC, then in accordance with the terms of your agreement with Google, you should not be required to invoice us for VAT. Please speak to your local tax advisors if you have further questions.

However, if your local government requires that you send a VAT invoice, you may send it to the address below. Please be aware that we do not process all invoices.

Google LLC
1600 Amphitheatre Parkway
Mountain View, CA
United States

For your reference, our VAT number is EU372000041.

Please review the information below for more information about providing tax information to Google.

Do you withhold taxes?
Which tax form should I fill out?
Will you send me a Form 1099 or 1042-S?
What if I don't have a tax I.D.?
What is an EIN and do I need one?

Do you withhold taxes?

We rarely withhold United States federal tax from Google AdSense payments. However, we may be required to withhold up to 30% from publishers in these situations:

• if you are subject to back-up withholding as declared on Form W-9
• if you do not fill in Section 10 on Form W-8BEN with a treaty number and 0%, and do not provide a United States TIN in Part 1 Box 6
• if the tax information entered on your tax form is found to be incorrect or inaccurate

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. In this case, you'll see a line item for tax withholding on the Payments page of your account.

If you don't believe that you're subject to tax withholding, please update the tax information in your account. Once you update your information to indicate that you're not subject to withholding, we won't withhold any portion of your AdSense earnings going forward.

Please note that we're unable to credit you for past withholdings; these are paid to the IRS directly as a payment towards your U.S. Federal taxes. The amount will be reflected in the Form 1099 or 1042-S that will be sent to you in the first quarter of next year. If you're not subject to U.S. Federal taxes, please contact the IRS directly to receive a refund.

Which tax form should I fill out?

Unfortunately, we're unable to indicate which form is applicable for you, as we're unable to provide tax advice.

However, we have provided a tax wizard within your account, which will help guide you to the form that's appropriate to your particular situation. You can find it on the Tax Information page. If the wizard doesn't help, please consult your tax advisor or the IRS for tax advice. If your country has additional tax requirements, you might also want to contact your local tax authorities for this information.

Please note that not all publishers are required to provide tax information to Google. Information about the particular requirements in your situation can be found on the Tax Information page in your account.

Will you send me a Form 1099 or 1042-S?

Publishers are responsible for paying their own taxes resulting from participation in Google AdSense. In order to facilitate this, we send IRS forms 1099 and 1042-S to qualifying publishers as required by US tax law. Forms 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, are not a corporation, and were paid at least US $600 in a calendar tax year OR
• You indicated that 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

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

• You have signed the declaration of No U.S. Activities OR
• You have NO earnings from the AdSense program OR
• You have submitted a Form W-9 as a corporation 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

For those publishers whose earnings are reported, please note that only payments dated in 2017 will be reported in 2017. This means that unpaid earnings from 2017 that are rolled over to 2018 will not be included. For example, December 2017 earnings which are paid in January 2018 will not be included as earnings for 2017.

Effective 10/1/2017, Google Inc. converted from a corporation to a single member Limited Liability Company operating as “Google LLC” and is classified as a disregarded entity for federal filing purposes with XXVI Holdings Inc. as the sole member corporation. As a result, although “Google LLC” will continue to be the payor/withholding agent, the Forms 1099 and 1042-S will reflect the name and federal employer identification number (“FEIN”) of the member corporation. “XXVI Holdings Inc.” will be listed in the payor/withholding agent box of the Forms 1099 and 1042-S, and its FEIN will be listed in the applicable FEIN box. As a result, the forms should reflect the following:

XXVI Holdings Inc.
Google LLC
1600 Amphitheatre Parkway Mountain View, CA
FEIN: 82-2182297

If you’d like to request a copy, submit a revision, or void a year-end tax form, please complete a year-end tax form request.

Please note that year-end tax form requests (1099-MISC or 1099-K for U.S. based persons/entities) for the most recently completed tax year will not be accepted if submitted before February 5th of the current year. Year-end tax form requests for 1042-S (for non-U.S. based persons/entities) will not be accepted if submitted before March 15th. You may request revisions or copies of year-end tax forms for historical years at any time by submitting a year-end tax form request.

What if I don't have a tax I.D.?

If you are a U.S. business or individual, or a non-U.S. business with U.S. Activities and you do not have a tax I.D. such as a Taxpayer Identification Number or Social Security Number, you'll need to acquire one. We suggest that you obtain your TIN as soon as possible. Please note that the process of obtaining a TIN may take several weeks. You can visit the Internal Revenue Service (IRS) website for more information on obtaining a U.S. TIN: IRS information page.

You may not be required to submit a U.S. tax ID if you do not have U.S. Activities and you certify this by submitting the 'Certification of No U.S. Activities' form. If you are resident in the U.S. you cannot declare 'No U.S. Activities'. Learn more about U.S. Activities.

What is an EIN and do I need one?

Publishers holding business accounts may be required to provide an Employer Identification Number for tax purposes. To find out whether you need an EIN, please visit the IRS website at http://www.irs.gov/publications/p334/ch01.html#d0e626.

There are 3 ways to get an EIN:

• Online : Click the EIN link at https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online. Your EIN will be issued immediately once the application information is validated.
• By telephone at 1-800-829-4933 from 7:30 a.m. to 5:30 p.m. in the local time zone.
• By mailing or faxing Form SS-4, "Application for Employer Identification Number," to the IRS.

Find your contracting entity for tax information

The exact regulations on whether you have to pay taxes on your AdSense earnings vary by contracting entity. Here's how to find your contracting entity:

1. Sign in to your AdSense account.
2. Click Terms & Conditions at the bottom of the left navigation panel.
3. In the AdSense Terms & Conditions, review the introductory paragraph to find your contracting entity.
   Your contracting entity will be one of the following:
   • Google Inc.
   • Google Ireland
   • Google Advertising (Shanghai) Company Limited
   • Google Asia Pacific Pte. Ltd.

Learn how to submit your tax information to Google.

Can I change my payment currency?

Unfortunately, it's not possible to change your payment currency. If you'd like to switch to another currency, you'll need to close your current account and open a new one.

Change the payment address in your AdSense account

You can change the payment address in your AdSense account by following these steps:

1. Sign in to your AdSense account.
2. In the left navigation panel, click Payments.
3. Click Manage settings.
4. In the "Name and address" section, click .
5. Update your payment address in the "Address" fields.
6. Click Save.

How do I change my payee name or address?

Though our Terms and Conditions don't permit transfers of account ownership, we do allow you to update your payee name and address. In most locations, you will have the option to change your payee name within your account by following these steps:

1. Sign in to your AdSense account.
2. In the left navigation panel, click Payments.
3. Click Manage settings.
4. In the "Name and address" section, click , then make any desired changes.

Note name in your payee profile field must match your tax information. If you update the name field of your payee profile, make sure to resubmit your tax information. For U.S. publishers, the W9 name field will pre-populate with the name in your payee profile.

Additionally, if you have a form of payment that requires a separate delivery address such as check payments, you can update this information in your payment settings. Follow these instructions to update your delivery name or address.

Payment hold because you haven’t confirmed your personal information

There are a few occasions when we may reach out to you for personal information. One instance is when the AdSense payments team requires you to submit certain information in order to confirm your identity. When this happens, your AdSense account will have a temporary payment hold placed on it until you've confirmed this information.

How do I know if I'm affected?

If you're affected by this payment hold:

• We'll send an email to the email address you've specified in the "Payments > Settings" section of your AdSense account. This email will come from the payments team via the email address account-compliance@google.com or similar. In this email we'll ask you to provide some personal information.
• You'll see a red alert notification in your AdSense account which says that there's a payment hold on your account.
• On your "Transactions" page, you'll see that a payment has been issued to you but that there's also a payment hold on your account.

Frequently asked questions

What should I do if I’m affected? How do I get rid of the payment hold?

If you don't receive an email from the Google payment team via a Google email alias, you don't need to do anything. If you see the red payment hold notification in your account, but you haven't received an email from account-compliance@google.com, then please contact us via the button in the notification.

If you do receive an email from the Google payment team, via a Google email alias that asks for verification of your personal information, please do the following:

1. Reply directly to the email you received from account-compliance@google.com.
2. Provide all the necessary information or, in some cases, a copy of your documents.

Please reply to the email with the necessary information within 5 business days. Note that you won't be able to receive any payments until you provide this information.

Why are you asking me for this information?

Sometimes, Google’s bank (or an intermediary bank) will require personal information to be verified in order to complete the AdSense disbursement process. Google does not store publisher information such as date of birth, nationality, etc., so when a bank needs to verify this information before processing a payment, we will reach out to you.

Note that not all publishers are affected by this payment hold. This process is more common in countries with a high rate of fraud.

What information are you asking me to provide?

We may ask you to confirm any or all of the following:

• Your date of birth
• Your country of birth
• The complete name of the payee listed on your account
• Your address
• Your nationality
• Your passport number
• Your national identity number

We may ask you to provide a copy of any or all of the following:

• Your passport or other government issued ID
• Proof of address (e.g., utility bill, bank statement)

What happens after I've provided my personal information?

Once you've provided the required information and it's been verified, the bank that asked for the information will complete the payment process, and the payment hold will be removed from your account.

Is my personal information being shared?

Please note that the information you submit to us may be shared with a third-party (our bank or intermediary bank) in order to complete the payment process. By replying to our email with the necessary information you acknowledge and agree that this information may be shared with a third party (our bank or intermediary bank). If you would like to know more about our privacy policies, please see the Google Privacy Policy.

Remember:

• Our email will always come from an official Google email alias. For example, account-compliance@google.com. It will not come from an email address such as paymentsgoogle@gmail.com.
• We will never ask you for your bank account details, so please be cautious of any fraudulent emails which may do this.

Verify your identity

Depending on your location, we might need to verify your identity using information like your name, address, or date of birth. You might also need to provide us with a copy of your ID or proof of address. We do this to confirm it's you and protect you from fraud. For more information about identity verification, see the Google payments Help Center.

For example, you might need to verify your identity to receive payment from AdSense. When this happens, your AdSense account will have a temporary payment hold placed on it until we've confirmed your identity.

You'll have 45 days from the date we first ask you to verify your identity to submit the required documents in your account. After 45 days, if you haven't provided the documents or we're still unable to verify your identity from the documents you have provided, we'll stop showing ads on your pages.

How to verify your identity

Sign in to your account and follow the instructions on your "Payments" page.

• In AdSense, click Settings > Payments.
• In AdMob, click Payments in the sidebar.

Note that verification can take up to 2 days.

Submitting your documents

Here are some tips on successfully submitting your documents:

• Capture the entire document, the photo should be readable and in focus.
• Keep your image free of reflections and glare.
• Incomplete or obstructed documents or dark or blurry photos won't be accepted.
• Uploading documents or photos other than your ID may result in account suspension.

Supported document types include:

• Passport
• Driver's license
• National identity card

If we can't verify your identity

Sometimes we're unable to verify your identity from the documents you provide, for example, if your documents are blurry or unreadable. We'll let you know if this happens and invite you to resubmit. To prevent abuse, we only allow a limited number of verification attempts. If you've reached your limit, use our Identity verification troubleshooter to find out what steps to take next. Note that we won't be able to remove the payment hold on your account until we've verified your identity.

Why your ID wasn't accepted and how to fix the issue

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The name on the document doesn't match the name on your profile

Check that the name in your account is written correctly. If there's a mistake, make sure you change the name in your account before you resubmit your ID.

The country of the document doesn’t match the country on your profile

We can only verify IDs that match the country in your payments profile. If you have a valid ID that matches your account name, but was issued in a different country to the country in your payments profile, please use our Identity verification troubleshooter.

The document submitted was invalid

Submit a valid document issued by a government institution. We accept passports, driver’s licenses or national identity cards.

The type of document submitted is not supported

Submit one of the following documents that our system will accept: passport, driver’s license or national identity card.

Your business information could not be verified

Check that the business name in your account matches the name in your official registration documents. If there's a mistake, make sure you change the business name in your account before you resubmit your ID.

Did you register your AdSense account as a "business" by mistake? Learn how to check or change your AdSense account type.

Your business address could not be verified

Check that the business address in your account matches the address in your official registration documents. If there's a mistake, make sure you change the address in your account before you resubmit your ID.

Part of the document was not visible

Make sure you capture the entire document. Your image should be readable, in focus, and free from reflections and glare.

The document was poorly lit and not readable

Take a new photo of your document. Your image should be readable, in focus, and free from reflections and glare.

There was reflection or glare on the document

Take a new photo of your document. Your image should be readable, in focus, and free from reflections and glare.

The photo of the document was blurry

Take a new photo of your document. Your image should be readable, in focus, and free from reflections and glare. Make sure you capture the entire document.

The photo of the document was too small

Take a new photo of your document. Your image must be large enough for us to clearly read your name and address.

The document was expired or not current

Submit a different government-issued document with a valid expiry date. We accept passports, driver’s licenses or national identity cards.

The document could not be verified

Submit a valid government-issued document. Note that uploading documents or photos other than your ID may result in account suspension.

Problems with PIN

Find out why your PIN might not have arrived yet and how to request a new PIN.

There are several reasons why you might not have received your Personal Identification Number (PIN) yet:

• Your account is not on PIN hold.
  You'll only be required to verify your PIN after your account balance reaches the verification threshold. If you don't see a hold displayed on your AdSense homepage, then it means that your account is not on PIN hold yet.
• Your PIN hasn't been sent yet.
  You might have to wait for up to a week after your account balance reaches the verification threshold before your PIN is generated and mailed to you.
• You haven't waited for four weeks after your last PIN was generated.
  PINs often take up to four weeks to reach you by mail, though it may take longer depending on your location.
  If you haven't received your PIN after four weeks, you'll need to request a replacement. To find out when you can request a replacement PIN, check the "Account information" page in your AdSense account.
• Your payment address is not valid.
  Take a moment to review your payment address, and make updates to your address if necessary.

• In this video we show you how to verify your mail PIN and address your most frequently asked questions around address verification.

PIN troubleshooter

How to request a replacement PIN

If you haven't received your PIN, or it's been lost, you can request a replacement PIN. To make sure it has enough time to reach you, you'll need to wait four weeks after your last PIN was mailed before requesting a replacement.

Before requesting a replacement PIN, make sure your payment address is correct. Learn how to change your payment address.

To request a replacement PIN:

1. Sign in to your AdSense account.
2. On your AdSense homepage, find the PIN verification card and click Verify. (You might need to click View more to reveal the card.)
   Alternatively, if you can't find the PIN verification card: In the left navigation panel, click Account.
3. On your "Account information" page, click Resend PIN.
   We'll mail a new PIN to your billing address. If your original PIN arrives first, feel free to use it; the replacement PIN will be a duplicate of the original.

FAQs

Can you send a PIN to my new address?

If there's an error in your address, or if you've moved to a new address, follow these instructions to change the payment address in your account.

After your address has been updated, you can request a duplicate PIN be sent to your updated address.

Can I use my old PIN after requesting a replacement PIN?

Yes. All replacement PINs issued for your account will be exact duplicates of the original. You can enter any of the PINs that you receive, regardless of which one arrives first.

Can I send you a copy of my official identity document or a domestic bill?

Depending on your location, you may be able to send us an official document as proof of your address. If you're eligible, you'll see a notice on the homepage of your AdSense account with instructions on how to send us your official document.

Enter your PIN to verify your billing address

When you receive your PIN mailer, follow these instructions to enter your PIN in your AdSense account:

1. Sign in to your AdSense account.
2. On your AdSense homepage, find the PIN verification card and click Verify. (You might need to click View more to reveal the card.)
   Alternatively, if you can't find the PIN verification card: In the left navigation panel, click Account.
3. On your "Account information" page, enter the PIN exactly as it appears in your PIN mailer.
4. Click Submit.
   Your billing address is now verified. You'll be paid out when your account balance reaches the payments threshold, as long as there are no holds on your account and you're in compliance with the AdSense Program policies.

More PIN resources

• Learn more about Address (PIN) verification.
• Troubleshoot problems with PIN verification.

Address (PIN) verification overview

To protect the security of accounts, Google requires you to verify your address before we can send you any payments. To do so, we mail a Personal Identification Number (PIN) to your payment address. You'll then need to enter this PIN within your account.

Address verification FAQs

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When will my PIN arrive?

We'll print and send your PIN by standard mail several days after your account balance reaches the verification threshold for the first time. PINs typically arrive within 2-4 weeks, but may take longer depending on your location.

If we've asked you to verify your identity, we won't send your PIN until after you've successfully completed identity verification.

When do I need to enter my PIN?

You'll have four months from the date your first PIN is generated to enter it in your account. If you haven't entered it after four months, we'll stop showing ads on your pages.

Where can I enter my PIN?

When you receive your PIN, enter it in the "Account information" page in your AdSense account. Learn how to enter your PIN.

What if my PIN doesn't arrive?

We understand that your PIN can fail to reach you. That's why if you don't receive your PIN, you can request a replacement PIN. Learn how to request a new PIN.

What if my address is wrong?

Before requesting a new PIN, make sure that the payment address in your AdSense account is correct. If there's an error in your address, or if you've moved to a new address, follow these instructions to change the payment address in your account.

Can I send you a copy of my official identity document or domestic bill?

Depending on your location, you may be able to send us an official document as proof of your address. If you're eligible, you'll see a notice on the homepage of your AdSense account with instructions on how to send us your official document.