YouTube 1099 Tax Reporting for Network Partners
Please note: This is a general overview intended to keep you informed and is not tax advice. We strongly recommend you discuss any specific tax questions with your tax advisor.
Starting in the 2021 tax year, Google began issuing 1099-MISC forms to all eligible YouTube Partners regardless of their network status. Eligibility applies primarily to US-based Partners who meet a specific earnings threshold; non-US Partners receive may a different form called the 1042-S. Google's 1099s are issued by XXVI Holdings Inc. (a Google company) and will be delivered by mail to the address you provided in AdSense and/or available digitally in your AdSense account. This article aims to provide more information on what is, and isn't, covered by this 1099 so that you and your tax advisor can make sure your filings are correct.
For tax purposes, you should now primarily refer to the 1099 from Google, as this is filed with the IRS. Please note that any additional revenue streams not covered by Google’s 1099, such as brand deals or other agreements, must also be added to your filings. Always make certain you report all income you receive, regardless of whether it appears on a 1099.
Your 1099 from Google covers revenue generated through your YouTube Channel(s) from December of the prior year until November of the tax year in question. For example, Google's 1099s for the 2022 tax year cover YouTube channel revenue generated from December 2021 through November 2022. This schedule is based off of when Google finalizes the payment reports in their system and processes payment to us. Since they do this at the very end of each month and we pay a few days later at the beginning of the following month, it means that the month you received your payment from us is actually offset one month from when it is reflected on Google's 1099, despite only being a few days difference. This can make the reports a bit confusing, but Google is unable to adjust the months included in their 1099 so our network revenue reports match their schedule.
Additionally, Google is reporting the total gross partner revenue generated through your channel, inclusive of our network share. In your Union For Gamers Dashboard under the Documents tab, we have provided an Earnings Report that includes a network share breakdown, based on the schedule used for Google's 1099. This can be used to assist you in deducting the network share as an expense on your taxes, as it should not be considered part of your taxable income.
Finally, if you received your Union For Games payments through PayPal, they may also report your earnings in some cases, when this occurs you will receive a similar form known as a 1099-K. If you receive this form, please make sure you provide both 1099s (Google's and PayPal's) to your tax preparer and explain the situation so that they can correctly record and deduct any payments that may be double-reported.
For general questions about these changes or the forms you have received, please contact our Support Team or your Partner Manager. For tax questions specific to your individual case, please contact your tax advisor or a certified tax professional, as we are unable to give tax advice.