# Tax Form Instructions

Google can not provide you with tax advice.

Any advice received in this document, on chat, 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* contributors will be required to fill out a tax form when signing up with
Payoneer.

All U.S. residents (or resident aliens) or any contributor coding in the U.S. for any length of time during
the GSoC program will need to complete a tax form.

If you are a U.S. resident (or resident alien) or will be coding even 1 day in
the U.S. then you need to complete the **Tax request form** (Google Admins will send
the special link in the Payoneer information emails in May for the tax request
form). In mid June your tax form will appear on your Payoneer dashboard for you
to complete before July 1st.

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, neither can Payoneer.

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 late January of next year) a
1099-NEC via email documenting any stipends from the program. **Only contributors
who complete a W-9 and are U.S. residents or resident aliens will receive a
1099-NEC.**

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 by June 15th
(e.g. you are a student in the US on a F1 visa, etc.),
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,
[contact Payoneer](https://developers.google.com/open-source/gsoc/help/payoneer#support).