Por lei, GitHub é exigido pelos EUA. Serviço de Receita Interno (IRS) para coletar informações fiscais em todos os EUA. e fora dos EUA. mantenedores. Esses formulários são mantidos por GitHub e não têm de ser enviados ao IRS.
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 GitHub Sponsors profile.
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 GitHub Sponsors profile. Para mais informações, consulte "Configurando GitHub Sponsors para sua conta de usuário" e "Configurando GitHub Sponsors para sua organização." GitHub lhe enviará os formulários apropriados, avisando quando estiverem vencidos, e lhe dará um tempo razoável para completar e enviar os formulários.
If you have been assigned an incorrect tax form, contact GitHub Support to get reassigned the correct one for your situation.
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.
If your country of residence or billing country is India, then you can use your Permanent Account Number (PAN) as your tax identification number.
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 GitHub Sponsors, but read the full instructions to determine your individual circumstances.
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. Não fornecemos formulários de impostos para contribuintes internacionais.
O GitHub não retém impostos de pagamentos de GitHub Sponsors. Os desenvolvedores patrocinados são responsáveis por avaliar e pagar seus próprios impostos.
Os patrocínios geralmente não são tributáveis, mas podem ser em alguns casos. É responsabilidade do colaborador de código aberto patrocinado — não de GitHub—informar aos patrocinadores se as contribuições estão sendo feitas para uma entidade isenta de imposto, como uma entidade 501(c)(3) e se os patrocínios podem ser tributáveis.
GitHub is providing information to assist you in calculating your sales tax obligations. This information is not personalized to your country or tax situation and we recommend you talk to a professional to understand your specific obligations. However, we'd like to provide some high-level information to help you understand the general principles of digital sales tax.
In most countries around the world, sales tax for digital transactions is based on the location of the recipient, not on the seller. For example, if you are a maintainer in the United States and you provide a taxable benefit to a Sponsor in Germany, German sales tax would apply.
Sales tax is generally only applicable when a good or service of value is being provided. Goodwill/general support/undying appreciation is not normally taxable.
In the US, both B2B (business-to-business) and B2C (business-to-consumer) are subject to sales tax.
In the EU and most other countries and regions, B2C sales are subject to sales tax. B2B sales are not subject to tax. C2C and C2B sales where a consumer is not registered for VAT are not taxable.