ITIN for YouTubers: Claim Back Excess Taxes Paid via Form 1042-S

Kader Ameen
May 31
2 min read

ITIN FOR YOUTUBERS TO CLAIM BACK EXCESS TAXES PAID VIA 1042S, ROYALTY INCOME

If you're a YouTuber based outside the United States, chances are your payments from Google/XXVI Holdings Inc. have been subjected to 30% U.S. tax withholding. These payments are typically classified as royalty income and reported to the IRS using Form 1042-S. The good news? You may be eligible for a refund, but only if you have an ITIN (Individual Taxpayer Identification Number) and file the correct U.S. tax return.

Why Was Tax Withheld?

Google, like many U.S. companies, is required by law to withhold tax on royalty payments made to foreign creators. This applies even if:

Your content was created entirely outside the U.S.
You are not a U.S. citizen or resident
Your income is deposited into a non-U.S. bank account

Without valid U.S. tax documentation (like an ITIN, SSN, and Form W-8BEN), they must withhold at the full 30% rate.

How to Reclaim the Tax

If too much tax was withheld from your YouTube earnings, you can file a Form 1040NR (U.S. Nonresident Tax Return) to request a refund from the IRS. Here's how:

Apply for an ITIN (if you don’t already have one) using Form W-7
Attach your Form 1042-S (issued by Google/XXVI Holdings)
Include any supporting documents showing your YouTube income
Claim a reduced treaty rate (if applicable) based on your country of residence
Submit the full package to the IRS ITIN Unit for processing

Most countries have a tax treaty with the U.S. that allows for reduced withholding rates, often as low as 0%. You may be entitled to reclaim all or part of the withheld amount.

Common Mistakes to Avoid:

❌ Not applying for an ITIN

❌ Submitting the wrong treaty article or reason code

❌ Missing or incorrect Form W-7 documentation

❌ Filing too late (beyond the 3-year refund window)

Final Thoughts

Yes, you CAN get an ITIN without visiting the U.S.! Whether you’re filing a tax return, earning U.S.-sourced income, or managing property investments, an ITIN ensures you meet IRS requirements and avoid unnecessary complications.

Our team specializes in assisting individuals with ITIN applications, ensuring that all documentation is prepared correctly and submitted efficiently. If you need guidance or support with the application process, visit our website to learn more about our services. We’re here to help you navigate the complexities of U.S. tax compliance.

Please visit our website for the FAQ related to ITIN and US Tax Assistance.