How to Fill & Submit Google AdSense US Tax Form W-8BEN in India (Step-by-Step Guide)

Step 1: Account & Identity Details

• Type of account: Select Individual (or Non-individual / Entity if registered as a business/company).

• Are you a U.S. citizen or resident? Select No.

Step 2: Select Tax Form Type

• Select W-8 tax form type: Select W-8BEN (used by non-US individuals to claim tax treaty benefits).

Step 3: Tax Identification (W-8BEN)

• Name of Individual: Verify that it matches your official documents and AdSense account name.

• Country of Citizenship: Select India.

• Foreign TIN: Enter your PAN Card number (essential for claiming reduced tax withholding under the US-India Tax Treaty).

• US TIN / SSN: Leave this blank.

Step 4: Permanent & Mailing Address

• Enter your full residential address in India.

• Ensure the address matches the address details on your tax/identity documents.

• Check the box if your mailing address is the same as your permanent residence.

Step 5: Tax Treaty Claim

• Are you claiming a reduced rate of withholding under a tax treaty? Select Yes.

• Check the box stating you are a resident of India claiming treaty benefits.

• Special rates and conditions:

  • Services (such as AdSense): Check the box $\rightarrow$ Article 7 and Paragraph 1 $\rightarrow$ Withholding rate: 0% (reduced rate).

  • Motion Picture and TV / Other Copyright Royalty (if applicable for YouTube/Play): Check the boxes $\rightarrow$ Select 15% reduced rates.

Step 6: Activity and Services Performed in the US

• Has the individual performed any activities or services for Google within the US? Select No.

• Check the certification box confirming services are performed outside the US.

Step 7: Document Preview & Certification

• Preview the generated PDF forms and check the confirmation box.

• Full Legal Name: Type your full legal name as per your PAN card to serve as your digital signature.

• Are you the person listed in the signature section? Select Yes, I am the person listed…

Step 8: Final Review & Submission

• Submit the form.

• Once submitted, your status will change to Approved, reducing the US withholding tax rate on US-based traffic earnings from 30% down to 0% for AdSense services.