Tax Form Instructions

Google can not provide you with tax advice.

Any advice received in this document, on IRC, or on any mailing list does not constitute professional advice.

It is your responsibility to consult with a tax professional if you have questions about how any money received from Google Summer of Code will impact you.

Some students will be required to fill out a tax form when signing up with Payoneer. A few days after initial registration with Payoneer, they will email you a request if they believe you are required to fill out a form.

For students who received a tax form email request before April 27th you can ignore that email UNLESS you are a U.S. resident (or resident alien) or coding in the U.S. during the GSoC program in which case you will need to complete a tax form.

Payoneer provides a wizard to help you choose which tax form to fill out. Google can not provide guidance as to which form you need to fill out.

If you are a U.S. resident (or resident alien) and have filled out IRS form W-9 on the Payoneer website, you will receive (in January of next year) a 1099-MISC via email documenting any stipends from the program. Only students who complete a W-9 will receive a 1099-MISC.

If you are a student studying abroad, your International Student Affairs Office (or equivalent) may be able to help you with further information or a referral to a tax professional.

Depending on your tax residency and location(s) where you perform work, you may be required to pay taxes in more than one country.

It is your responsibility to consult with a tax professional if you have questions about how any money received from Google Summer of Code will impact you or how to properly report it in your country.

If you believe you are required to complete a tax form and are not asked to do so by Payoneer within a few days of registration (e.g. you are a student in the US on a F1 visa, etc.), please email gsoc-support@google.com. Please do not email us any other tax related questions, as we can't answer them.

For issues filling out the tax form or with the Payoneer website, please contact Payoneer.