If you are a taxpayer in the United States, you must submit a W-9 before you can receive payments. If you are a taxpayer in any other region besides the United States, you must submit a W-8BEN before you can receive payments. For more information, see "Setting up GitHub Sponsors for your user account" and "Setting up GitHub Sponsors for your organization." GitHub will send you the appropriate forms, notify you when they are due, and give you a reasonable amount of time to complete and send in the forms.
If you are a taxpayer in the United States and earn more than $600 USD in a tax year, GitHub will send you a 1099 before January 31 of the next calendar year. We do not provide tax forms for international taxpayers.
GitHub does not withhold tax from GitHub Sponsors payments. Sponsored developers are responsible for evaluating and paying their own taxes.
Sponsorships are generally not tax deductible but can be in some cases. It's the responsibility of the sponsored open source contributor—not GitHub—to inform sponsors whether the contributions are being made to a tax-exempt entity like a 501(c)(3), and if the sponsorships may be tax-deductible.