Tax information for sponsored developers
Sponsored developers must submit tax information to GitHub and are responsible for evaluating and paying their own taxes.
Note: Anyone with a GitHub account can become a sponsor. For sponsored developers, GitHub Sponsors is in limited beta and subject to change.
If you are a taxpayer in the United States, you must submit a W-9 before you can receive payments. If you are a taxpayer in any other country besides the United States, you must submit a W-8BEN before you can receive payments. For more information, see "Becoming a sponsored developer."
If you are a taxpayer in the United States and earn more than $600 in a tax year, GitHub will send you a 1099 before January 31 of the next calendar year. We do not provide tax forms for international taxpayers.
GitHub does not withhold tax from GitHub Sponsors payments. Sponsored developers are responsible for evaluating and paying their own taxes.
Sponsorships are not donations and are not tax deductible.