This page is intended to provide general information about potential tax treatment of your activities related to ONE by AOL: Mobile Self Serve. It is not, and should not, be considered tax or legal advice. If you continue to have questions, you should consult a tax professional.
When you register with ONE by AOL: Mobile Self Serve, you will be asked a series of questions that are designed to help determine your tax situation. Generally, your activities as a Developer will place you in one of the following categories:
- USA Developers: You are based in, and pay taxes in, the USA.
- Non USA Developers: (No USA Activities) Your operations related to participation in ONE by AOL: Mobile Self Serve are based entirely outside of the USA, and you do not pay USA taxes in the USA.
- Non USA Developers with USA Activities: You are based outside of the USA, but you have equipment or employees in the USA that are involved with your activities/participation in mmDev.
For each of the categories above, here is more information, including what we will need from you:
USA developers are required to supply a Tax Identification Number (TIN) or Social Security Number (SSN). Please enter your TIN or SSN in the applicable box during registration.
Non USA Developers (No USA Activities)
USA Activities mean you have employees or own equipment in the USA that are involved with the revenue earned through the ONE by AOL: Mobile Self Serve program. This includes, but is not limited to, owning a web server or owning a hosting service in the USA, or having employees in the USA that provide support for your hosting, website and/or app.
Generally, using an unrelated third-party USA web hosting service to host your web pages or app, renting servers that are located in the USA from unrelated third parties or having payment sent to a USA address does not constitute USA Activities. If you do not have USA Activities, please visit the Tax Information page under your account where you will agree to this effect. No tax forms are required in this instance.
Non USA Developers (With USA Activities)
If your business is located outside the USA but you have USA Activities that are involved with your participation in the mmDEV program, you might need to complete IRS form 8233 and may need to complete IRS Form W-8BEN. You will need to provide a USA TIN as part of the IRS requirements. If you do not have a TIN, please obtain one as soon as possible.
Please note the process of obtaining a TIN may take several weeks. You can visit the IRS website for more information on obtaining a USA TIN.
Here is some additional information provided by the IRS: Nonresident Aliens - Source of Income
Deadline for Submitting Tax Information
Until ONE by AOL: Mobile Self Serve receives your tax information, we will hold payments to you.
The information we have provided is not intended as and should not be construed as legal, tax or investment advice. You should always consult your tax advisor to help answer specific questions about how tax laws apply to you. To learn more about USA tax requirement, please visit the IRS website.