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[Improvement]: Update information on tax forms (#47474)
Co-authored-by: Laura Coursen <lecoursen@github.com>
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@ -16,11 +16,11 @@ shortTitle: Tax information
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## W-9/W-8 tax forms
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By law, {% data variables.product.prodname_dotcom %} 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 {% data variables.product.prodname_dotcom %} and are not required to be submitted to the IRS.
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By law, {% data variables.product.prodname_dotcom %} 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 Stripe and are not required to be submitted to the IRS.
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### W-9 (U.S.)
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The information from W-9 tax forms helps {% data variables.product.prodname_dotcom %} use the correct Taxpayer Identification Number (TIN) to report income paid to you to the IRS in a 1099 form.
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The information from W-9 tax forms helps Stripe use the correct Taxpayer Identification Number (TIN) to report income paid to you to the IRS in a 1099 form.
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If you are a taxpayer in the United States, you must submit a [W-9](https://www.irs.gov/forms-pubs/about-form-w-9) before you can publish your {% data variables.product.prodname_sponsors %} profile.
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@ -28,9 +28,9 @@ If you are a taxpayer in the United States, you must submit a [W-9](https://www.
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W-8 BEN and W-8 BEN-E tax forms help {% data variables.product.prodname_dotcom %} determine the beneficial owner of an amount subject to withholding.
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If you are a taxpayer in any other region besides the United States, you must submit a [W-8 BEN](https://www.irs.gov/pub/irs-pdf/fw8ben.pdf) (individual) or [W-8 BEN-E](https://www.irs.gov/forms-pubs/about-form-w-8-ben-e) (company) form before you can publish your {% data variables.product.prodname_sponsors %} profile. For more information, see "[AUTOTITLE](/sponsors/receiving-sponsorships-through-github-sponsors/setting-up-github-sponsors-for-your-personal-account#submitting-your-tax-information)" and "[AUTOTITLE](/sponsors/receiving-sponsorships-through-github-sponsors/setting-up-github-sponsors-for-your-organization#submitting-your-tax-information)." {% data variables.product.prodname_dotcom %} 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.
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If you are a taxpayer in any other region besides the United States, you must submit a [W-8 BEN](https://www.irs.gov/pub/irs-pdf/fw8ben.pdf) (individual) or [W-8 BEN-E](https://www.irs.gov/forms-pubs/about-form-w-8-ben-e) (company) form before you can publish your {% data variables.product.prodname_sponsors %} profile. For more information, see "[AUTOTITLE](/sponsors/receiving-sponsorships-through-github-sponsors/setting-up-github-sponsors-for-your-personal-account#submitting-your-tax-information)" and "[AUTOTITLE](/sponsors/receiving-sponsorships-through-github-sponsors/setting-up-github-sponsors-for-your-organization#submitting-your-tax-information)." Stripe 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.
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If you have been assigned an incorrect tax form, contact us through the {% data variables.contact.contact_support_portal %} to get reassigned the correct one for your situation.
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If you have been assigned an incorrect tax form, you can contact Stripe to get reassigned the correct one for your situation. For more information, see [Contact Us](https://support.stripe.com/contact/email?topic=connect) on the Stripe Support site.
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### Tax identification numbers
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@ -61,7 +61,7 @@ If you are a taxpayer in the United States and earn more than 600 US dollars in
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## Sales tax
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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.
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{% data variables.product.prodname_dotcom %} 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.
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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.
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@ -73,4 +73,4 @@ In the EU and most other countries and regions, B2C sales are subject to sales t
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## Further reading
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- [Viewing your sponsors and sponsorships](/sponsors/receiving-sponsorships-through-github-sponsors/viewing-your-sponsors-and-sponsorships)
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- "[AUTOTITLE](/sponsors/receiving-sponsorships-through-github-sponsors/viewing-your-sponsors-and-sponsorships)"
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