纳税表单说明
使用集合让一切井井有条
根据您的偏好保存内容并对其进行分类。
Google 无法为您提供税务方面的建议。
在本文档、聊天或任何邮寄名单中收到的任何建议均不构成专业建议。
如果您对从 Google 夏季编程活动获得的任何金钱对您有何影响有疑问,请自行咨询税务专业人士。
部分创作者在注册 Payoneer 时需要填写纳税表单。
所有美国居民(或外籍居民)或在 GSoC 计划期间在美国境内进行过任何长度编程工作的贡献者都需要填写税表。
如果您是美国居民(或外籍居民),或者将在美国进行编码(即使只有 1 天),则需要填写税务申请表单(Google 管理员将在 5 月份的 Payoneer 信息电子邮件中发送税务申请表单的特殊链接)。您的纳税表单将于 6 月中旬显示在您的 Payoneer 信息中心,以便您在 7 月 1 日之前填写。
Payoneer 提供了一个向导,可帮助您选择要填写的纳税表单。Google 和 Payoneer 都无法就您需要填写哪份表单提供指导。
如果您是美国居民(或居民外籍人士),并且已在 Payoneer 网站上填写了 IRS W-9 表单,则会在明年 1 月底通过电子邮件收到 1099-NEC,其中会记录您从该计划获得的所有津贴。只有填写了 W-9 表单且是美国居民或居住在美国的外国人,才会收到 1099-NEC 表单。
如果您是留学生,您的国际学生事务办公室(或同等机构)或许可以为您提供更多信息,或将您转给税务专业人士。
根据您的税务居住地和工作地点,您可能需要在多个国家/地区缴纳税款。
如果您对从 Google 夏季编程活动中获得的任何金钱对您有何影响或如何在您所在的国家/地区正确申报这些金钱有疑问,请自行咨询税务专业人士。
如果您认为自己需要填写纳税表单,但 Payoneer 在 6 月 15 日之前并未要求您这样做(例如,您是持 F1 签证在美国学习的学生等),请发送电子邮件至 gsoc-support@google.com。请勿向我们发送任何其他与税务相关的问题,因为我们无法回答这些问题。
如果您在填写纳税表单或使用 Payoneer 网站时遇到问题,请与 Payoneer 联系。
如未另行说明,那么本页面中的内容已根据知识共享署名 4.0 许可获得了许可。有关详情,请参阅 Google 开发者网站政策。Java 是 Oracle 和/或其关联公司的注册商标。
最后更新时间 (UTC):2025-07-25。
[null,null,["最后更新时间 (UTC):2025-07-25。"],[[["\u003cp\u003eGoogle does not provide tax advice and recommends consulting with a tax professional for any tax-related questions regarding Google Summer of Code stipends.\u003c/p\u003e\n"],["\u003cp\u003eSome contributors, particularly U.S. residents or those coding in the U.S., will need to fill out a tax form with Payoneer.\u003c/p\u003e\n"],["\u003cp\u003eU.S. residents or resident aliens who complete a W-9 form will receive a 1099-NEC in late January of the following year.\u003c/p\u003e\n"],["\u003cp\u003eContributors might need to pay taxes in multiple countries depending on their tax residency and work location(s).\u003c/p\u003e\n"],["\u003cp\u003eFor tax form or Payoneer website issues, contact Payoneer directly, and for missing tax form requests (e.g., U.S. students on an F1 visa), email gsoc-support@google.com.\u003c/p\u003e\n"]]],["Contributors must consult tax professionals for advice, as neither Google nor Payoneer can provide it. Some contributors will need to complete a tax form via Payoneer, with U.S. residents (or resident aliens) and those coding in the U.S. being required. Only U.S. residents who complete a W-9 form receive a 1099-NEC. Tax obligations may span multiple countries, and international students can seek help from their university's student affairs office. Contributors not prompted by Payoneer should contact gsoc-support.\n"],null,["# Tax Form Instructions\n\nGoogle can not provide you with tax advice.\n\nAny advice received in this document, on chat, or on any mailing list does not\nconstitute professional advice.\n\nIt is your responsibility to consult with a tax professional if you have\nquestions about how any money received from Google Summer of Code will impact\nyou.\n\n*Some* contributors will be required to fill out a tax form when signing up with\nPayoneer.\n\nAll U.S. residents (or resident aliens) or any contributor coding in the U.S. for any length of time during\nthe GSoC program will need to complete a tax form.\n\nIf you are a U.S. resident (or resident alien) or will be coding even 1 day in\nthe U.S. then you need to complete the **Tax request form** (Google Admins will send\nthe special link in the Payoneer information emails in May for the tax request\nform). In mid June your tax form will appear on your Payoneer dashboard for you\nto complete before July 1st.\n\nPayoneer provides a wizard to help you choose which tax form to\nfill out. Google can not provide guidance as to which form you need to fill\nout, neither can Payoneer.\n\nIf you are a U.S. resident (or resident alien) and have filled out IRS form W-9\non the Payoneer website, you will receive (in late January of next year) a\n1099-NEC via email documenting any stipends from the program. **Only contributors\nwho complete a W-9 and are U.S. residents or resident aliens will receive a\n1099-NEC.**\n\nIf you are a student studying abroad, your International Student Affairs Office\n(or equivalent) may be able to help you with further information or a referral\nto a tax professional.\n\nDepending on your tax residency and location(s) where you perform work, you may\nbe required to pay taxes in more than one country.\n\nIt is your responsibility to consult with a tax professional if you have\nquestions about how any money received from Google Summer of Code will impact\nyou or how to properly report it in your country.\n\nIf you believe you are required to complete a tax form and are not asked to\ndo so by Payoneer by June 15th\n(e.g. you are a student in the US on a F1 visa, etc.),\nemail gsoc-support@google.com. Please do not email us any other tax related\nquestions, as we can't answer them.\n\nFor issues filling out the tax form or with the Payoneer website,\n[contact Payoneer](/open-source/gsoc/help/payoneer#support)."]]