In order to remain compliant with tax laws, Google began collecting tax-related information from all AdSense publishers as of November 13, 2003.
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.
- Responsibility
- Tax information
- consult your tax advisor
- paying Income Tax
Google AdSense Tax Information page
provides detailed information about how tax-related information is processed from all AdSense publishers. You are solely responsible for providing and maintaining accurate tax information associated with your account. Google collects tax-related information from all AdSense publishers. They say your tax information is being collected in compliance with U.S. tax laws, and will be securely stored, encrypted, and used for tax purposes only.
It is the responsibility of each publisher to understand and adhere to the appropriate tax rules. Until they receive your tax information, Google might hold all your payments.
For tax purposes, requirements vary depending on if you are a U.S. Business, Non U.S. Business (No U.S. Activities) or Non U.S. Business with U.S. Activities. Your tax information can be submitted from your publisher account at the ‘Tax information’ page. For more information regarding U.S. tax requirements
Adsense Taxes
is a free resource providing more information on paying Income Tax on Google Adsense Revenue. You should always consult your tax advisor to help about how tax laws and regulations apply to you and/or your business. Tax or investment advice is essential to make profits and keep them.
Tax advisor
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

