Tax information for GitHub Sponsors

Sponsored developers and organizations must submit tax information to GitHub and are responsible for evaluating and paying their own taxes.

W-9/W-8 tax forms

By law, GitHub is required by the U.S. Internal Revenue Service (IRS) to collect tax information from all U.S. and non-U.S. maintainers. These forms are held by GitHub and are not required to be submitted to the IRS.

W-9 (U.S.)

The information from W-9 tax forms helps GitHub use the correct Taxpayer Identification Number (TIN) to report income paid to you to the IRS in a 1099 form.

If you are a taxpayer in the United States, you must submit a W-9 before you can publish your Patrocinadores de GitHub profile.

W-8 BEN/W-8 BEN-E (non-U.S.)

W-8 BEN and W-8 BEN-E tax forms help GitHub determine the beneficial owner of an amount subject to withholding.

If you are a taxpayer in any other region besides the United States, you must submit a W-8 BEN (individual) or W-8 BEN-E (company) form before you can publish your Patrocinadores de GitHub profile. For more information, see "Setting up Patrocinadores de GitHub for your user account" and "Setting up Patrocinadores de GitHub 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 have been assigned an incorrect tax form, contact GitHub Support to get reassigned the correct one for your situation.

Tax identification numbers

The W-8 BEN and W-8 BEN-E tax forms ask for a "U.S. taxpayer identification number (SSN or ITIN)" or "Foreign tax identifying number".

If you are not a U.S. citizen or other U.S. person, including a resident alien individual, then you will usually need to provide the "Foreign tax identifying number". This is a tax identification number that your country of residence has issued you.

Note: If your country does not require citizens to have a tax number issued by the government, then you can instead write "not legally required".

Guidance from the IRS states that you should not write "not applicable." For more information, see "Instructions for Form W-8BEN, Line 6" on the IRS website.

The IRS allows non-resident and resident aliens to request an Individual Taxpayer Identification Number or ITIN. It is unlikely that this is necessary for maintainers receiving income through Patrocinadores de GitHub, but read the full instructions to determine your individual circumstances.

1099 forms

If you are a taxpayer in the United States and earn more than 600 US dollars in a tax year, GitHub will send you a 1099-NEC before January 31 of the next calendar year. We do not provide tax forms for international taxpayers.

General tax information

GitHub does not withhold tax from Patrocinadores de GitHub payments. Sponsored developers are responsible for evaluating and paying their own taxes.

Generalmente, los patrocionios no se deducen de impuestos, pero pueden hacerlo en ciertos casos. Es responsabilidad del colaborador de código abierto patrocinado—y no así de GitHub— informar a los patrocinadores si las contribuciones se están realizando a una entidad libre de impuestos como un 501(c)(3), y si los patrocinios pueden ser deducibles de impuestos.

Further reading

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