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.

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.

All accepted students are required to submit a tax form to Google.

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

Students based in the United States

Students who are U.S. citizens or resident aliens must complete and upload a signed, filled out IRS form W9. You only need to upload the first page. If you earn at least $600 USD in program payments, you will be issued a Form 1099 by Google before the end of January 2017. If you do not earn at least $600 USD in program payments, Google is not required to provide a tax form to you and will not do so. You may still need to pay taxes on any payments received.

If you are a non-resident student attending university in the United States on a visa and you do not have an individual taxpayer identification number (ITIN), you may wish to apply for one in order to simplify the payment process. Please check with your International Student Affairs Office for more details.

If you are a student doing work in the United States and in another country, you are required to submit IRS form W9 or W8-BEN to Google. You must research which one is needed for your case.

Students based outside the United States

Students who are not U.S. citizens or resident aliens, and who perform all work under this program outside the United States, must complete and upload a Foreign Certification Form. By signing the Foreign Certification form, you are stating that you did no work on your project inside the United States and therefore are not subject to paying US taxes for your work. Please see the form for more details.

While your local governing bodies may require other tax related documentation from you, Google only requires the Foreign Certification form.

Frequently Asked Questions

I plan to move to another country or take a vacation in another country. What tax form do I need to send in?

You need to upload the appropriate tax form as described above based on your tax status between 22 April 2016 and 23 August 2016. Any work you do on your project outside of these dates is considered volunteer work for the Free and Open Source software community, not participation. If you plan to vacation in the US but normally live outside the country, you may submit only a Foreign Certification form, but that means you must not do any work on your project while in the US. (Make sure your mentor organization is aware of this).

I would like to visit my mentoring organization's offices. Will Google provide me with a letter so I can obtain a visa for travel?

No. Google can not accept any liabilities that may arise from your traveling as part of your participation in Google Summer of Code. Any travel done to interact with your project community, work with your mentors in person, etc. takes place outside the scope of the Google Summer of Code program.

What address should I use on my tax forms?

You should use your home address.

I am a student with a F1 or J1 Visa, can I participate in GSoC? Do I need special forms?

Yes, you can participate in GSoC if you are in the US on a F1 or J1 visa. However, it is your responsibility to talk with a tax professional before applying to GSoC to understand what additional forms or letters you may need to be sure you don’t risk your visa status by participating in GSoC.

Quick Reference for Tax Forms

Doing Work In

Only USA
USA and non-USA
Non-USA
Country of Residence/status

US Citizens and Green Card holders
W9
W9
W9
Holders of F1 or J1 visas
W8BEN (usually, should confirm with your tax professional)
W8BEN (usually, should confirm with your tax professional)
--
Non-US citizen nor Green Card holder
W8BEN
W8-BEN
Foreign Certification

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