[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
## W-9/W-8 tax forms
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.
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.
### W-9 (U.S.)
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.
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.
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.
@ -28,9 +28,9 @@ If you are a taxpayer in the United States, you must submit a [W-9](https://www.
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.
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.
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.
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.
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.
### Tax identification numbers
@ -61,7 +61,7 @@ If you are a taxpayer in the United States and earn more than 600 US dollars in
## Sales tax
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.
{% 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.
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.
@ -73,4 +73,4 @@ In the EU and most other countries and regions, B2C sales are subject to sales t
## Further reading
- [Viewing your sponsors and sponsorships](/sponsors/receiving-sponsorships-through-github-sponsors/viewing-your-sponsors-and-sponsorships)
- "[AUTOTITLE](/sponsors/receiving-sponsorships-through-github-sponsors/viewing-your-sponsors-and-sponsorships)"